Value assessment
First and foremost, therefore, is the question of valuation. The importance of the choice of valuation method should not be underestimated. For example, it plays a major role whether any utilisation reserves are included in the valuation. It is quite possible that in such a case a community of heirs decides to sell the property to the highest bidder.
Property gains taxes
The property gains tax due in the event of a sale must be included in the considerations. And here, too, the value of the property plays a decisive role.
You can find out more about these topics in the presentation (german) from Riccardo Fazzino.