The valuation of real estate is increasingly gaining importance the valuation of real estate is becoming increasingly important. Broker, but owner, seller, buyer and heirs need increasingly reliable information about values of real estate. The real estate valuation regulation provides us with three different methods for determining the market value: 1 reference value procedure 2. income approach 3. are property procedures with the reference value procedure to attract such plots of land purchase prices which sufficiently match due to their intrinsic value with the property to be assessed (so-called comparison plots). This process especially in the assessment of undeveloped land and condos. Prerequisite is that there is a sufficiently large number of comparison objects. Depending on the real estate is more specific, the less the reference value procedure for the practice. Application of earned value method is the value of the buildings to determine separately from the land value on the basis of income. The land value is Usually the reference value procedure used. This procedure is in particular the train, when the achievement of income is the decisive criterion for the real estate investment. This applies above all living objects from three residential units, commercial beobjekte and so-called operator real estate such as hotels, hospitals and recreational real estate. Not come into question for the income approach owner-occupied residential properties or offers.uilding such as- and two-family homes and condominiums, the value of which to be determined normally in the reference value procedure (if necessary in addition in the monetary procedures). Also not to assess the income approach are not rented or specially equipped special properties, such as special production facilities, infrastructure facilities such as railway stations, cultural property, and military land. Property procedure is worth the structural system, such as buildings, grounds and special equipment, and the value of other assets, separate from land value after Normal production costs to determine.