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[null,"Gebäudestandards und Wägungsanteile für Ein- und Zweifamilienhäuser, Stufen 1-5 gemäß Anlage 4 der ImmoWertV"]
[]
[]
[null,"Wägungsan- teile (∑100 %)","Stufe 1",null,"Stufe 2",null,"Stufe 3",null,"Stufe 4",null,"Stufe 5"]
[null,"Außenwände","Holzfachwerk, Ziegelmauerwerk; Fugenglattstrich, Putz, Verkleidung mit Faserzementplatten, Bitumenschindeln oder einfachen Kunststoffplatten; kein oder deutlich nicht zeitgemäßer Wärmeschutz (vor ca. 1980)",null,"ein-/zweischaliges Mauerwerk, z. B. Gitterziegel oder Hohlblocksteine; verputzt und gestrichen oder Holzverkleidung; nicht zeitgemäßer Wärmeschutz (vor ca. 1995)",null,"ein-/zweischaliges Mauerwerk, z. B. aus Leichtziegeln, Kalksandsteinen, Gasbetonsteinen; Edelputz; Wärmedämmverbundsystem oder Wärmedämmputz (nach ca. 1995)",null,"Verblendmauerwerk, zweischalig, hinterlüftet, Vorhangfassade (z. B. Naturschiefer); Wärmedämmung (nach ca. 2005)",null,"aufwendig gestaltete Fassaden mit konstruktiver Gliederung (Säulenstell-ungen, Erker etc.), Sichtbeton-Fertig-teile, Natursteinfassade, Elemente aus Kupfer-/Eloxalblech, mehrgeschoss. Glasfassaden; hochwertigste Dämmung",null,null,{"$f":"IF(N6=TRUE,1,0)","v":0},{"$f":"IF(O6=TRUE,1,0)","v":0},1,0,0]
[null,"23%",{"$f":"ROUND($B6/$S6*N5,4)","v":0},null,{"$f":"ROUND($B6/$S6*O5,4)","v":0},null,{"$f":"ROUND($B6/$S6*P5,4)","v":0.23},null,{"$f":"ROUND($B6/$S6*Q5,4)","v":0},null,{"$f":"ROUND($B6/$S6*R5,4)","v":0},null,null,false,false,true,false,false,{"$f":"COUNTIF(N6:R6,TRUE)","v":1}]
[null,"Dach","Dachpappe, Faserzementplatten/ Wellplatten; keine bis geringe Dachdämmung",null,"einfache Betondachsteine oder Tondachziegel,  Bitumenschindeln; nicht zeitgemäße Dachdämmung (vor ca. 1995)",null,"Faserzement-Schindeln, beschichtete Betondachsteine und Tondachziegel, Folienabdichtung; Dachdämmung (nach ca. 1995)",null,"glasierte Tondachziegel, Flachdach- ausbildung tlw. als Dachterrassen; Konstruktion in Brettschichtholz, schweres Massivflachdach; besondere Dachformen, z. B. Mansarden-, Walmdach; Aufsparrendämmung, überdurchschn. Dämmung (nach ca. 2005)",null,"hochwertige Eindeckung z. B. aus Schiefer oder Kupfer, Dachbegrünung, befahrbares Flachdach; stark überdurchschnittliche Dämmung",null,null,{"$f":"IF(N8=TRUE,1,0)","v":0},{"$f":"IF(O8=TRUE,1,0)","v":0},1,0,0]
[null,"15%",{"$f":"ROUND($B8/$S8*N7,4)","v":0},null,{"$f":"ROUND($B8/$S8*O7,4)","v":0},null,{"$f":"ROUND($B8/$S8*P7,4)","v":0.15},null,{"$f":"ROUND($B8/$S8*Q7,4)","v":0},null,{"$f":"ROUND($B8/$S8*R7,4)","v":0},null,null,false,false,true,false,false,{"$f":"COUNTIF(N8:R8,TRUE)","v":1}]
[null,"Fenster und Außentüren","Einfachverglasung; einfache Holztüren",null,"Zweifachverglasung (vor ca. 1995); Haustür mit nicht zeitgemäßem Wärmeschutz (vor ca. 1995)",null,"Zweifachverglasung (nach ca. 1995), Rollläden (manuell); Haustür mit zeitgemäßem Wärmeschutz (nach ca. 1995)",null,"Dreifachverglasung, Sonnenschutz- glas, aufwendigere Rahmen, Rollläden (elektr.); höherwertige Türanlagen z. B. mit Seitenteil, besonderer Einbruchschutz",null,"große feststehende Fensterflächen, Spezialverglasung (Schall- und Sonnenschutz); Außentüren in hochwertigen Materialien",null,null,{"$f":"IF(N10=TRUE,1,0)","v":0},{"$f":"IF(O10=TRUE,1,0)","v":0},1,0,0]
[null,"11%",{"$f":"ROUND($B10/$S10*N9,4)","v":0},null,{"$f":"ROUND($B10/$S10*O9,4)","v":0},null,{"$f":"ROUND($B10/$S10*P9,4)","v":0.11},null,{"$f":"ROUND($B10/$S10*Q9,4)","v":0},null,{"$f":"ROUND($B10/$S10*R9,4)","v":0},null,null,false,false,true,false,false,{"$f":"COUNTIF(N10:R10,TRUE)","v":1}]
[null,"Innenwände und -türen","Fachwerkwände, einfache Putze/Lehmputze, einfache Kalkanstriche; Füllungstüren, gestrichen, mit einfachen Beschlägen ohne Dichtungen",null,"massive tragende Innenwände, nicht tragende Wände in Leichtbauweise   (z. B. Holzständerwände mit Gipskarton), Gipsdielen; leichte Türen, Stahlzargen",null,"nicht tragende Innenwände in massiver Ausführung bzw. mit Dämmmaterial gefüllte Ständerkonstruktionen; schwere Türen",null,"Sichtmauerwerk; Massivholztüren, Schiebetürelemente, Glastüren, strukturierte Türblätter",null,"gestaltete Wandabläufe (z. B. Pfeilervorlagen, abgesetzte oder geschwungene Wandpartien);  Brandschutzverkleidung; raumhohe aufwendige Türelemente",null,null,{"$f":"IF(N12=TRUE,1,0)","v":0},{"$f":"IF(O12=TRUE,1,0)","v":0},1,0,0]
[null,"11%",{"$f":"ROUND($B12/$S12*N11,4)","v":0},null,{"$f":"ROUND($B12/$S12*O11,4)","v":0},null,{"$f":"ROUND($B12/$S12*P11,4)","v":0.11},null,{"$f":"ROUND($B12/$S12*Q11,4)","v":0},null,{"$f":"ROUND($B12/$S12*R11,4)","v":0},null,null,false,false,true,false,false,{"$f":"COUNTIF(N12:R12,TRUE)","v":1}]
[null,"Deckenkon- struktion","Holzbalkendecken ohne Füllung, Spalierputz; Weichholztreppen in einfacher Art und Ausführung; kein Trittschallschutz",null,"Holzbalkendecken mit Füllung, Kappendecken; Stahl- oder Hartholztreppen in einfacher Art und Ausführung",null,"Beton- und Holzbalkendecken mit Tritt- und Luftschallschutz (z. B. schwimmender Estrich); geradläufige Treppen aus Stahlbeton oder Stahl, Harfentreppe, Trittschallschutz",null,"Decken mit größerer Spannweite, Deckenverkleidung (Holzpaneele/Kasseten); gewendelte Treppen aus Stahlbeton oder Stahl, Hartholztreppenanlage in besserer Art und Ausführung",null,"Decken mit großen Spannweiten, Deckenvertäfelungen (Edelholz, Metall); breite Stahlbeton-, Metall- oder Holztreppenanlage mit hochwertigem Geländer",null,null,{"$f":"IF(N14=TRUE,1,0)","v":0},{"$f":"IF(O14=TRUE,1,0)","v":0},1,0,0]
[null,"11%",{"$f":"ROUND($B14/$S14*N13,4)","v":0},null,{"$f":"ROUND($B14/$S14*O13,4)","v":0},null,{"$f":"ROUND($B14/$S14*P13,4)","v":0.11},null,{"$f":"ROUND($B14/$S14*Q13,4)","v":0},null,{"$f":"ROUND($B14/$S14*R13,4)","v":0},null,null,false,false,true,false,false,{"$f":"COUNTIF(N14:R14,TRUE)","v":1}]
[null,"Fußböden ","ohne Belag",null,"Linoleum-, Teppich-, Laminat- und PVC-Böden einfacher Art und Ausführung",null,"Linoleum-, Teppich-, Laminat- und PVC-Böden besserer Art und Ausführung, Fliesen, Kunststeinplatten",null,"Natursteinplatten, Fertigparkett, hochwertige Fliesen, Terrazzobelag, hochwertige Massivholzböden auf aufgedämmter Unterkonstruktion",null,"hochwertiges Parkett, hochwertige Natursteinplatten, hochwertige Edelholzböden auf gedämmter Unterkonstruktion",null,null,{"$f":"IF(N16=TRUE,1,0)","v":0},{"$f":"IF(O16=TRUE,1,0)","v":0},1,0,0]
[null,"5%",{"$f":"ROUND($B16/$S16*N15,4)","v":0},null,{"$f":"ROUND($B16/$S16*O15,4)","v":0},null,{"$f":"ROUND($B16/$S16*P15,4)","v":0.05},null,{"$f":"ROUND($B16/$S16*Q15,4)","v":0},null,{"$f":"ROUND($B16/$S16*R15,4)","v":0},null,null,false,false,true,false,false,{"$f":"COUNTIF(N16:R16,TRUE)","v":1}]
[null,"Sanitärein- richtungen","einfaches Bad mit Stand-WC; Installation auf Putz, Ölfarbenanstrich, einfache PVC-Bodenbeläge",null,"1 Bad mit WC, Dusche oder Badewanne; einfache Wand- und Bodenfliesen, teilweise gefliest",null,"1 Bad mit WC je Wohneinheit; Dusche und  Badewanne;  Wand- und Bodenfliesen, raumhoch gefliest",null,"1 – 2 Bäder je Wohneinheit mit tlw. zwei Waschbecken, tlw. Bidet/ Urinal, Gäste-WC, bodengleiche Dusche; Wand- und Bodenfliesen jeweils in gehobener Qualität",null,"2 und mehr Bäder je Wohneinheit; hochwertige Wand- und Bodenplatten (oberflächenstrukturiert, Einzel- und Flächendekors)",null,null,{"$f":"IF(N18=TRUE,1,0)","v":0},{"$f":"IF(O18=TRUE,1,0)","v":0},1,0,0]
[null,"9%",{"$f":"ROUND($B18/$S18*N17,4)","v":0},null,{"$f":"ROUND($B18/$S18*O17,4)","v":0},null,{"$f":"ROUND($B18/$S18*P17,4)","v":0.09},null,{"$f":"ROUND($B18/$S18*Q17,4)","v":0},null,{"$f":"ROUND($B18/$S18*R17,4)","v":0},null,null,false,false,true,false,false,{"$f":"COUNTIF(N18:R18,TRUE)","v":1}]
[null,"Heizung","Einzelöfen, Schwerkraftheizung",null,"Fern- oder Zentralheizung, einfache Warmluftheizung, einzelne Gasaußen-wandthermen, Nachtstromspeicher-, Fußbodenheizung (vor ca. 1995)",null,"elektronisch gesteuerte Fern- oder Zentralheizung, Niedertemperatur- oder Brennwertkessel",null,"Fußbodenheizung, Solarkollektoren für Warmwassererzeugung",null,"Solarkollektoren für Warmwassererzeugung und Heizung, Blockheizkraftwerk, Wärmepumpe, Hybrid-Systeme",null,null,{"$f":"IF(N20=TRUE,1,0)","v":0},{"$f":"IF(O20=TRUE,1,0)","v":0},1,0,0]
[null,"9%",{"$f":"ROUND($B20/$S20*N19,4)","v":0},null,{"$f":"ROUND($B20/$S20*O19,4)","v":0},null,{"$f":"ROUND($B20/$S20*P19,4)","v":0.09},null,{"$f":"ROUND($B20/$S20*Q19,4)","v":0},null,{"$f":"ROUND($B20/$S20*R19,4)","v":0},null,null,false,false,true,false,false,{"$f":"COUNTIF(N20:R20,TRUE)","v":1}]
[null,"Sonstige technische Ausstattung","sehr wenige Steckdosen, Schalter und Sicherungen, kein Fehlerstromschutzschalter (FI-Schalter), Leitungen teilweise auf Putz",null,"wenige Steckdosen, Schalter und Sicherungen",null,"zeitgemäße Anzahl an Steckdosen und Lichtauslässen; Zählerschrank (ab ca. 1985) mit Unterverteilung und Kippsicherungen",null,"zahlreiche Steckdosen und Lichtaus- lässe, hochwertige Abdeckungen, de-zentrale Lüftung mit Wärme- tauscher, mehrere LAN- und Fernseh-anschlüsse, Personenaufzugsanlagen",null,"Video- und zentrale Alarmanlage, zentrale Lüftung mit Wärmetauscher, Klimaanlage, Bussystem; aufwendige Personenaufzugsanlagen",null,null,{"$f":"IF(N22=TRUE,1,0)","v":0},{"$f":"IF(O22=TRUE,1,0)","v":0},1,0,0]
[null,"6%",{"$f":"ROUND($B22/$S22*N21,4)","v":0},null,{"$f":"ROUND($B22/$S22*O21,4)","v":0},null,{"$f":"ROUND($B22/$S22*P21,4)","v":0.06},null,{"$f":"ROUND($B22/$S22*Q21,4)","v":0},null,{"$f":"ROUND($B22/$S22*R21,4)","v":0},null,null,false,false,true,false,false,{"$f":"COUNTIF(N22:R22,TRUE)","v":1}]
[null,"Summe",{"$f":"SUM(C6:C22)","v":0},null,{"$f":"SUM(E6:E22)","v":0},null,{"$f":"SUM(G6:G22)","v":1},null,{"$f":"SUM(I6:I22)","v":0},null,{"$f":"SUM(K6:K22)","v":0}]
[null,"Standardstufe (gewogen):",null,null,{"$f":"(1*C23+2*E23+3*G23+4*I23+5*K23)","v":3},null," 2 bis 5",null,{"$f":"IF(E24<2,\"Grenzwert wird unterschritten\",\"\")","v":""}]
[]
[null,"Die Ermittlung des Gebäudestandards über die Gebäudestandardtabelle wurde durchgeführt",null,null,null,null,null,null,null,null,"nein"]
[]
[null,"Hinweis:",{"$f":"\"Das tatsächliche Baujahr nach Eintragung in der EingabeMaske beträgt \"&EingabeMaske!D16&\".\"","v":"Das tatsächliche Baujahr nach Eintragung in der EingabeMaske beträgt 1995."}]
[null,null,{"$f":"IF(OR((E24>2)*(E24<=2.5)*(EingabeMaske!D16>=2000),(E24>2)*(E24<=3)*(EingabeMaske!D16>=2015)),\"Die Standardstufe in Höhe von \"&E24&\" ist - bezogen auf das Baujahr - außergewöhnlich niedrig. \nBitte überprüfen Sie Ihre Eingaben!\",\"\")","v":""}]

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[null,null,null,"EFH-Rechner, Version 1 - LGMB 2025, Stand 04.2025"]
[]
["Vergleichswertberechnung für Einfamilienwohnhäuser mittels Anwendungsfunktion aus dem Landesgrundstücksmarktberichtes 2025"]
["gem. § 182 Abs.2 BewG i. V. m. § 183 BewG. ",null,"Carport"]
[]
[]
["Eingabefelder blau","Berechnungsfelder rot"]
[]
["Angaben zum Wertermittlungsobjekt"]
[]
["Adresse und Ort:","Musterstraße 13, Musterstadt"]
["Gemeinde / Gemarkung / Landkreis bzw. Stadt:"]
[null," /  / "]
[]
["Wertermittlungsstichtag (WST):",null,null,"2024-01-02"]
["tatsächliches Baujahr",null,null,1995]
["Grundstücksfläche (Gf):",null,null,667]
["Bodenrichtwert (BRW) 01.01.2024\n(Auf ältere Stichtage erfolgt eine Umrechnung mittels eines Indexes)",null,null,170]
["Anbauart","(freistehend = 0, bei Doppelhaushälfte, Reihenmittelhaus oder Reihenendhaus = 1)",null,0]
["Wohnfläche (WF):",null,null,147]
["Vermietungssituation (VS)",null,"(vermietet =1, unvermietet = 0)",0]
["Unterkellerung",null,"(Keller = 0, kein Keller = 1)",0]
["Nebengebäude"]
["Anzahl Garagen",0,"Anzahl Stellplätze der Garage/n",0,null,null,{"$f":"IF((B24>0)*(D24=0),\"Eingabe Anzahl der Stellplätze erforderlich!\",\"\")","v":""}]
["Anzahl Carports",0,"Anzahl Stellplätze der/des Carports",0,null,null,{"$f":"IF((B25>0)*(D25=0),\"Eingabe Anzahl der Stellplätze erforderlich!\",\"\")","v":""}]
["Sonstiges"]
[]
["Gebäudestandardstufe (GST): siehe Blatt \"GebStandard\"",null,{"$f":"IF(GebStandard!K26=\"nein\",\"Ermittlung des Gebäudestandards wurde nicht bestätigt!\",\"\")","v":"Ermittlung des Gebäudestandards wurde nicht bestätigt!"},{"$f":"IF(GebStandard!K26=\"nein\",\"Standardtabelle auf Blatt GebStandard ausfüllen\",IF(GebStandard!E24>=2,GebStandard!E24,\"Grenzwert von 2,0 unterschritten\"))","v":"Standardtabelle auf Blatt GebStandard ausfüllen"},null,null,{"$f":"IF(GebStandard!E24<2,\"Der Gebäudestandard liegt unter der Standardstufe 2. Somit ist der Grenzwert unterschritten und die Bewertung hat im Sachwertverfahren zu erfolgen\",\"\")","v":""}]
["Marktsegment",null,null,{"$f":"ROUND(VLOOKUP(B13,'Vergleichsfaktoren 2025 (2)'!A8:H3022,6,FALSE),0)","v":0}]
["Index nach Marktsegment zum Wertermittlungsstichtag (2010 =100):",null,{"$f":"IF(D15>TODAY(),\"Datum liegt in der Zukunft\",\"\")","v":""},{"$f":"'Indizes 2024 Schätzung 2025'!X18","v":{"$error":"#N/A"}}]
["Vergleichswert ggf. vorhandener Garage/n und Carport/s ",null,"rd.",{"$f":"'Berechnung und Ergebnis'!E45+'Berechnung und Ergebnis'!E46","v":{"$error":"#N/A"}}]
["Vergleichswert inkl. ggf. vorhandener Garage/n und Carport/s ",null,"rd.",{"$f":"'Berechnung und Ergebnis'!K51","v":{"$error":"#N/A"}}]
[]
[null,null,null," pauschale Schäzung"]
["fiktives Baujahr: siehe Blatt \"RND\"",{"$f":"IF(RND!G34=\"ja\",RND!G33,\"liegt nicht vor\")","v":"liegt nicht vor"},"Gebäudestandard nach fiktivem Baujahr nicht übernehmen",{"$f":"'Vergleichsdaten 2025'!B33","v":"-"},null,null,{"$f":"IF(C35='Vergleichsdaten 2025'!A23,\"Die pauschale Schätzung des Gebäudestandards auf Grundlage des fiktiven Baujahres ist zur Berechnung des Bedarfswerts nur im Ausnahmefall zu übernehmen.\",\"\")","v":""}]
[]
[]
[]
[]
["Quelle: Oberer Gutachterausschuss für Grundstückswerte Rheinland-Pfalz gem. Landesgrundstückmarkbericht 2025"]

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[null,{"$f":"EingabeMaske!D1","v":"EFH-Rechner, Version 1 - LGMB 2025, Stand 04.2025"}]
[null,"Vergleichswertberechnung für Einfamilienwohnhäuser mittels Anwendungsfunktion aus dem Landesgrundstücksmarktberichtes 2025 gem. § 182 Abs.2 BewG i. V. m. § 183 BewG. "]
[]
[null,"Bezeichnung des Wertermittlungsobjekts der Bewertung nach § 183 BewG:"]
[null,{"$f":"EingabeMaske!B11","v":"Musterstraße 13, Musterstadt"}]
[null,"Angaben zum Wertermittlungsobjekt (WO)"]
[null,"Wertermittlungsstichtag (WST):",null,null,null,null,null,null,null,null,{"$f":"EingabeMaske!D15","v":"2024-01-02"}]
[null,"Grundstücksfläche (Gf):",null,null,null,null,null,null,null,null,{"$f":"ROUND(EingabeMaske!D17,0)","v":667}]
[null,"Bodenrichtwert (BRW) 01.01.2024:",null,null,null,null,null,null,null,null,{"$f":"EingabeMaske!D18","v":170}]
[null,"Gebäudestandardstufe (GST): ","(gemäß Erklärung, hilfsweise Schätzung)",null,null,null,null,null,null,null,{"$f":"ROUND(EingabeMaske!D28,2)","v":{"$error":"#VALUE!"}}]
[null,"Anbauart:",null,null,null,null,null,null,null,null,{"$f":"IF(EingabeMaske!D19=0,\"freistehend\", \"Doppelhaushälfte, Reihenmittelhaus oder Reihenendhaus\")","v":"freistehend"}]
[null,"Wohnfläche (WF):",null,null,null,null,null,null,null,null,{"$f":"ROUND(EingabeMaske!D20,2)","v":147}]
[null,"Vermietungssituation:",null,null,null,null,null,null,null,null,{"$f":"IF(EingabeMaske!D21=0,\"unvermietet\",\"vermietet\")","v":"unvermietet"}]
[null,"Unterkellerung:",null,null,null,null,null,null,null,null,{"$f":"IF(EingabeMaske!D22=0,\"unterkellert\",\"keine Keller\")","v":"unterkellert"}]
[null,"Nebengebäude:",null,{"$f":"EingabeMaske!B24","v":0},"Garage/n","mit",{"$f":"EingabeMaske!D24","v":0},"Stellplätzen",null,null,{"$f":"'Vergleichsdaten 2025'!L18","v":{"$error":"#N/A"}}]
[null,null,null,{"$f":"EingabeMaske!B25","v":0},"Carport/s","mit",{"$f":"EingabeMaske!D25","v":0},"Stellplätzen",null,null,{"$f":"'Vergleichsdaten 2025'!L19","v":{"$error":"#N/A"}}]
[null,null,null,null,{"$f":"IF(EingabeMaske!B26=0,\"\",EingabeMaske!B26)","v":""},null,null,null,null,null,{"$f":"EingabeMaske!D26","v":0}]
[null,"Der objektspezifisch angepasste Vergleichsfaktor im Sinne von § 26 ImmoWertV wird durch Einsetzen der Einflussgrößen in die Anwendungsfunktion sowie anschließender Anpassung mit Hilfe der Indexreihe EFH an den Wertermittlungsstichtag ermittelt. Danach erfolgt die Multiplikation dieses objektspezifisch angepassten Vergleichsfaktors mit der Bezugsgröße (Wohnfläche), um den Vergleichswert zu erhalten. \nWeitere Besonderheiten, insbesondere die den Wert beeinflussenden Belastungen privatrechtlicher und öffentlich-rechtlicher Art, werden im Vergleichswertverfahren gemäß § 183 BewG nicht berücksichtigt."]
[null,"Ermittlung des Vergleichswertes"]
[null,"Ermittlung des Vergleichsfaktors (VF) aus der Anwendungsfunktion:"]
[null,"VF (01.01.2024) = a + b x Gf + c x BWN (01.01.2024) + d x St + e x Anb + f x WF + g x Vs + h x K"]
[null,{"$f":"\"VF (01.01.2024) = \"&K24&\" + \"&H25&\" x \"&E25&\" m² + \"&H26&\" x \"&E26&\" €/m² + \"&H27&\" x \"&E27&\" + (\"&H28&\" x \"&E28&\") + (\"&H29&\" x \"&E29&\" m²) + (\"&H30&\" x \"&E30&\") + (\"&H31&\" x \"&E31&\")\"","v":{"$error":"#N/A"}}]
[]
[null,"Marktsegment","MS","=",{"$f":"EingabeMaske!D29","v":0},null,"a",{"$f":"ROUND('Vergleichsdaten 2025'!I5,6)","v":{"$error":"#N/A"}},null,null,{"$f":"ROUND(H24,6)","v":{"$error":"#N/A"}}]
[null,"Grundstücksfläche [m²]\n","GF","=",{"$f":"EingabeMaske!D17","v":667},"x","b",{"$f":"ROUND('Vergleichsdaten 2025'!I6,6)","v":0.65836600000000001},null,"+",{"$f":"ROUND(H25*E25,6)","v":439.13012199999997}]
[null,"Bodenwertniveau zum 01.01.2024 [€/m²]","BWN","=",{"$f":"EingabeMaske!D18","v":170},"x","c",{"$f":"ROUND('Vergleichsdaten 2025'!I7,6)","v":3.0607869999999999},null,"+",{"$f":"ROUND(H26*E26,6)","v":520.33379000000002}]
[null,"Gebäudestandard nach NHK 2010","St","=",{"$f":"IF(EingabeMaske!C35='Vergleichsdaten 2025'!A23,EingabeMaske!D35,EingabeMaske!D28)","v":"Standardtabelle auf Blatt GebStandard ausfüllen"},"x","d",{"$f":"ROUND('Vergleichsdaten 2025'!I8,6)","v":797.24259700000005},null,"+",{"$error":"#VALUE!"}]
[null,"Anbauart","Anb","=",{"$f":"EingabeMaske!D19","v":0},"x","e",{"$f":"ROUND('Vergleichsdaten 2025'!I9,6)","v":-417.82953300000003},null,"+",0]
[null,"Wohnfläche","WF","=",{"$f":"EingabeMaske!D20","v":147},"x","f",{"$f":"ROUND('Vergleichsdaten 2025'!I10,6)","v":-9.1342390000000009},null,"+",-1342.733133]
[null,"Vermietungssituation","VS","=",{"$f":"EingabeMaske!D21","v":0},"x","g",{"$f":"ROUND('Vergleichsdaten 2025'!I11,6)","v":-108.472505},null,"+",0]
[null,"Unterkellerung","K","=",{"$f":"EingabeMaske!D22","v":0},"x","h",{"$f":"ROUND('Vergleichsdaten 2025'!I12,6)","v":-51.7102},null,"+",0]
[null,null,null,null,null,null,null,null,null,"=",{"$f":"SUM(K24:K31)","v":{"$error":"#N/A"}}]
[null,"vorl. Vergleichsfaktor (01.01.2024) inkl. Garage aus der Anwendungsfunktion :",null,null,null,null,null,null,null,"rd.",{"$f":"ROUND(K32,2)","v":{"$error":"#N/A"}}]
[null,"abzüglich Wertanteil Garage:",null,null,10000," /",null,{"$f":"K12","v":147},null,"-",{"$f":"ROUND(E34/H34,2)","v":68.03}]
[null,"Vergleichsfaktor (01.01.2024) ohne Garage:",null,null,null,null,null,null,null,"rd.",{"$f":"ROUND(K33-K34,2)","v":{"$error":"#N/A"}}]
[]
[null,"Berücksichtigung der veränderten Wertverhältnisse zwischen dem Richtwertstichtag und dem Wertermittlungsstichtag"]
[null,"Zwischenergebnis: ",null,null,null,null,null,null,null,null,{"$f":"K35","v":{"$error":"#N/A"}}]
[null,"UK Wertermittlungsstichtag (Index):",null,null,null,null,null,null,null,"x",{"$f":"EingabeMaske!D30","v":{"$error":"#N/A"}}]
[null,"UK Richtwertstichtag (Index):",null,null,null,null,null,null,null," /",{"$f":"'Indizes 2024 Schätzung 2025'!Z18","v":{"$error":"#N/A"}}]
[null,"Zwischenergebnis: ",null,null,null,null,null,null,null,null,{"$f":"ROUND(K38*K39/K40,2)","v":{"$error":"#N/A"}}]
[]
[null,"Zuschläge für Nebengebäude (Garagen, Carports und Sonstiges)"]
[null,"Zwischenergebnis: ",null,null,null,null,null,null,null,null,{"$f":"K41","v":{"$error":"#N/A"}}]
[null,"Garage/n:",null,null,{"$f":"K15","v":{"$error":"#N/A"}}," /",{"$f":"K12&\" m² x \"&K39&\" / \"&K40","v":{"$error":"#N/A"}},null,null,"+",{"$f":"ROUND(E45/K$12*K$39/K$40,2)","v":{"$error":"#N/A"}}]
[null,"Carport/s:",null,null,{"$f":"K16","v":{"$error":"#N/A"}}," /",{"$f":"G45","v":{"$error":"#N/A"}},null,null,"+",{"$f":"ROUND(E46/K$12*K$39/K$40,2)","v":{"$error":"#N/A"}}]
[null,{"$f":"E17","v":""},null,null,{"$f":"K17","v":0}," /",null,{"$f":"K12","v":147},null,"+",{"$f":"E47/H47","v":0}]
[null,"Zwischenergebnis:",null,null,null,null,null,null,null,"=",{"$f":"K44+K45+K46","v":{"$error":"#N/A"}}]
[null,"Wohnfläche:",null,null,null,null,null,null,null,"x",{"$f":"K12","v":147}]
[null,"Vergleichswert (VW):",null,null,null,null,null,null,null,"=",{"$f":"ROUND(K48*K49,2)","v":{"$error":"#N/A"}}]
[null,"Vergleichswert (gerundet):",null,null,null,null,null,null,null,null,{"$f":"ROUND(K50,-2)","v":{"$error":"#N/A"}}]
[]
[]
[null,{"$f":"EingabeMaske!A40","v":"Quelle: Oberer Gutachterausschuss für Grundstückswerte Rheinland-Pfalz gem. Landesgrundstückmarkbericht 2025"}]

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["Modell zur Ermittlung der Restnutzungsdauer für Wohngebäude bei Modernisierungen (Anlage 2 ImmoWertV) "]
[]
["Modernisierungen, die in den letzten 10 Jahren durchgeführt wurden",null,null,null,null,null,"Punkte",null,null,null,null,"max. Punkte"]
["Dacherneuerung inklusive Verbesserung der Wärmedämmung",null,null,null,null,"nein",{"$f":"IF(F4=\"ja\",L4,0)","v":0},null,null,null,null,4]
["Modernisierung der Fenster und Außentüren",null,null,null,null,"nein",{"$f":"IF(F5=\"ja\",L5,0)","v":0},null,null,null,null,2]
["Modernisierung der Leitungssysteme (Strom, Gas, Wasser, Abwasser)",null,null,null,null,"nein",0,null,null,null,null,2]
["Modernisierung der Heizungsanlage",null,null,null,null,"nein",0,null,null,null,null,2]
["Wärmedämmung der Außenwände",null,null,null,null,"nein",0,null,null,null,null,4]
["Modernisierung von Bädern ",null,null,null,null,"nein",0,null,null,null,null,2]
["Modernisierung des Innenausbaus, z.B. Decken, Fußböden, Treppen",null,null,null,null,"nein",0,null,null,null,null,2]
["Wesentliche Verbesserung der Grundrissgestaltung",null,null,null,null,"nein",0,null,null,null,null,2]
["Summe",null,null,null,null,null,{"$f":"SUM(G4:G11)","v":0},null,null,null,null,{"$f":"SUM(L4:L11)","v":20}]
[]
["Die Ermittlung der Restnutzungsdauer bei Modernisierungen soll pauschal erfolgen",null,null,null,null,null,"nein"]
["Modernisierungsgrad",null,null,null,null,null,"Punkte",null,null,"pauschale Angabe"]
["nicht modernisiert",null,null,null,null,null,0,"-",1]
["kleine Modernisierung im Rahmen der Instandhaltung",null,null,null,null,null,2,"-",5]
["mittlerer Modernisierungsgrad",null,null,null,null,null,6,"-",10]
["überwiegend modernisiert",null,null,null,null,null,11,"-",17]
["umfassend modernisiert",null,null,null,null,null,18,"-",20]
[]
["maßgebliche Punktzahl zur Ermittlung der Restnutzungsdauer",null,null,null,null,null,{"$f":"IF(G14=\"nein\",G12,SUM(J16:J20))","v":0}]
[]
[]
["Ermittlung der Restnutzungsdauer und des rechnerischen Baujahres"]
["Vorgaben","Stichtag",null,null,"nur das Jahr !",null,{"$f":"YEAR(EingabeMaske!D15)","v":2024}]
[null,"Baujahr",null,null,null,null,{"$f":"EingabeMaske!D16","v":1995}]
[null,"tatsächliches Alter",null,null,null,null,{"$f":"G26-G27","v":29},null,null,"Jahre"]
[null,"Bestimmung der Restnutzungsdauer bei Gesamtnutzungsdauer nach ImmoWertV"]
[null,"Gesamtnutzungsdauer",null,null,null,null,80,null,null,"Jahre"]
[null,"Restnutzungsdauer nach ImmoWertV",null,null,null,null,{"$f":"ROUND('RND ImmoWertV'!B10,0)","v":51},null,null,"Jahre"]
[null,"lineare Alterswertminderung",null,null,null,null,{"$f":"ROUND((G30-G31)/G30*100,2)","v":36.25},null,null,"%"]
[null,"fiktives Baujahr",null,null,null,null,{"$f":"G26-(G30-G31)","v":1995}]
[null,"Die Ermittlung des fiktiven Baujahrs wurde durchgeführt",null,null,false,null,{"$f":"IF(E34=TRUE,\"ja\",\"nein\")","v":"nein"}]

{"sheet":"Updates","index":4,"n_rows":2,"n_cols":3,"rows_kept":2,"cut":false,"hidden":false,"merged":[]}
["Nr.","Rechnerversion","Updates"]
[1,"EFH-Rechner, Version 1 - LGMB 2025, Stand 04.2025","Umstellung des Rechners auf Anwendungsfunktion gemäß LGMG 2025"]

{"sheet":"Vergleichsdaten 2025","index":5,"n_rows":76,"n_cols":15,"rows_kept":76,"cut":false,"hidden":true,"merged":[[0,1,0,6]]}
["Anwendungsfunktion","VF (01.01.2024) = a + b x Gf + c x BWN(01.01.2024) + d x St + e x Anb + f x WF + g x Vs + h x K \n"]
[]
["Marktsegment",1,2,3,4,5,6,null,{"$f":"EingabeMaske!D29","v":0}]
["Koeffizienten"]
["a",{"$f":"Formel!B5","v":0},{"$f":"Formel!C5","v":0},{"$f":"Formel!D5","v":0},{"$f":"Formel!E5","v":0},{"$f":"Formel!F5","v":0},{"$f":"Formel!G5","v":0},null,{"$f":"LOOKUP(I3,B3:G3,B5:G5)","v":{"$error":"#N/A"}}]
["b",{"$f":"Formel!B6","v":0},{"$f":"Formel!C6","v":0},{"$f":"Formel!D6","v":0},{"$f":"Formel!E6","v":0},{"$f":"Formel!F6","v":0},{"$f":"Formel!G6","v":0},null,0.65836600000000001]
["c",{"$f":"Formel!B7","v":0},{"$f":"Formel!C7","v":0},{"$f":"Formel!D7","v":0},{"$f":"Formel!E7","v":0},{"$f":"Formel!F7","v":0},{"$f":"Formel!G7","v":0},null,3.0607869999999999]
["d",{"$f":"Formel!B8","v":0},{"$f":"Formel!C8","v":0},{"$f":"Formel!D8","v":0},{"$f":"Formel!E8","v":0},{"$f":"Formel!F8","v":0},{"$f":"Formel!G8","v":0},null,797.24259700000005]
["e",{"$f":"Formel!B9","v":0},{"$f":"Formel!C9","v":0},{"$f":"Formel!D9","v":0},{"$f":"Formel!E9","v":0},{"$f":"Formel!F9","v":0},{"$f":"Formel!G9","v":0},null,-417.82953300000003]
["f",{"$f":"Formel!B10","v":0},{"$f":"Formel!C10","v":0},{"$f":"Formel!D10","v":0},{"$f":"Formel!E10","v":0},{"$f":"Formel!F10","v":0},{"$f":"Formel!G10","v":0},null,-9.1342390000000009]
["g",{"$f":"Formel!B11","v":0},{"$f":"Formel!C11","v":0},{"$f":"Formel!D11","v":0},{"$f":"Formel!E11","v":0},{"$f":"Formel!F11","v":0},{"$f":"Formel!G11","v":0},null,-108.472505]
["h",{"$f":"Formel!B12","v":0},{"$f":"Formel!C12","v":0},{"$f":"Formel!D12","v":0},{"$f":"Formel!E12","v":0},{"$f":"Formel!F12","v":0},{"$f":"Formel!G12","v":0},null,-51.7102]
[]
[]
[]
["Marktsegment",1,2,3,4,5,6,null,{"$f":"EingabeMaske!D29","v":0}]
["Vergleichsfaktoren für Garagen",null,null,null,null,null,null,null,null,"Anzahl","Stellpätze",null,null,"nach Anwendungsfunktion"]
["Garage",6500,7000,7500,10000,12000,16000,null,{"$f":"LOOKUP(I16,B16:G16,B18:G18)","v":{"$error":"#N/A"}},{"$f":"EingabeMaske!B24","v":0},{"$f":"EingabeMaske!D24","v":0},{"$f":"I18*J18+IF(J18>0,0.75*(K18-J18)*I18,0)","v":{"$error":"#N/A"}},null,{"$f":"-21162.69475+5878.275748*LN(EingabeMaske!D18)","v":9026.9446491288618},"Einzelgarage"]
["Carports",{"$f":"ROUND(0.85*B18,-2)","v":5500},6000,6400,8500,10200,13600,null,{"$f":"LOOKUP(I16,B16:G16,B19:G19)","v":{"$error":"#N/A"}},{"$f":"EingabeMaske!B25","v":0},{"$f":"EingabeMaske!D25","v":0},{"$f":"I19*J19+IF(J19>0,0.75*(K19-J19)*I19,0)","v":{"$error":"#N/A"}},null,{"$f":"-11875.37426+4017.87749*LN(EingabeMaske!D18)","v":8759.6346734014296},"Tiefgarage"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"-4652.85034+2120.189089*LN(EingabeMaske!D18)","v":6236.013469537219},"Außenstellplatz (befestigt)"]
[]
["Dropdown"]
["Gebäudestandard nach fiktivem Baujahr übernehmen"]
["Gebäudestandard nach fiktivem Baujahr nicht übernehmen"]
[]
["Dropdown"]
["ja"]
["nein"]
[]
[]
[]
["Baujahr","Standardstufe"]
[{"$f":"EingabeMaske!B35","v":"liegt nicht vor"},{"$f":"IF(RND!G34=\"nein\",\"-\",IF(A33<=1976,2,IF(A33>=2016,4.5,VLOOKUP(A33,A35:B75,2,FALSE))))","v":"-"}]
[]
["< =1975",2]
[1976,2]
[{"$f":"A36+1","v":1977},{"$f":"ROUND(B$36+D37/D$46*0.5,1)","v":2.1},null,1]
[1978,{"$f":"ROUND(B$36+D38/D$46*0.5,1)","v":2.1},null,{"$f":"D37+1","v":2}]
[1979,2.2000000000000002,null,3]
[1980,2.2000000000000002,null,4]
[1981,2.2999999999999998,null,5]
[1982,2.2999999999999998,null,6]
[1983,2.4,null,7]
[1984,2.4,null,8]
[1985,2.5,null,9]
[1986,2.5,null,10]
[1987,{"$f":"ROUND(B$46+D47/D$56*0.5,1)","v":2.6},null,1]
[1988,{"$f":"ROUND(B$46+D48/D$56*0.5,1)","v":2.6},null,{"$f":"D47+1","v":2}]
[1989,2.7,null,3]
[1990,2.7,null,4]
[1991,2.8,null,5]
[1992,2.8,null,6]
[1993,2.9,null,7]
[1994,2.9,null,8]
[1995,3,null,9]
[1996,3,null,10]
[1997,{"$f":"ROUND(B$56+D57/D$66*1,1)","v":3.1},null,1]
[1998,{"$f":"ROUND(B$56+D58/D$66*1,1)","v":3.2},null,{"$f":"D57+1","v":2}]
[1999,3.3,null,3]
[2000,3.4,null,4]
[2001,3.5,null,5]
[2002,3.6,null,6]
[2003,3.7,null,7]
[2004,3.8,null,8]
[2005,3.9,null,9]
[2006,4,null,10]
[2007,{"$f":"ROUND(B$66+D67/D$76*0.5,1)","v":4.0999999999999996},null,1]
[2008,{"$f":"ROUND(B$66+D68/D$76*0.5,1)","v":4.0999999999999996},null,2]
[2009,{"$f":"ROUND(B$66+D69/D$76*0.5,1)","v":4.2},null,3]
[2010,4.2,null,4]
[2011,4.3,null,5]
[2012,4.3,null,6]
[2013,4.4000000000000004,null,7]
[2014,4.4000000000000004,null,8]
[2015,4.5,null,9]
[2016,4.5,null,10]

{"sheet":"Formel","index":6,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[[0,1,0,6]]}

{"sheet":"UK","index":7,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[[78,0,78,1],[67,0,67,1],[68,0,68,1],[69,0,69,1],[70,0,70,1],[71,0,71,1],[72,0,72,1],[73,0,73,1],[74,0,74,1],[75,0,75,1],[76,0,76,1],[77,0,77,1],[66,0,66,1],[55,0,55,1],[56,0,56,1],[57,0,57,1],[58,0,58,1],[59,0,59,1],[60,0,60,1],[61,0,61,1],[62,0,62,1],[63,0,63,1],[64,0,64,1],[65,0,65,1],[54,0,54,1],[39,0,39,1],[41,0,42,1],[43,0,43,1],[44,0,44,1],[45,0,45,1],[46,0,46,1],[47,0,47,1],[48,0,48,1],[49,0,49,1],[51,0,52,1],[53,0,53,1],[38,0,38,1],[27,0,27,1],[28,0,28,1],[29,0,29,1],[30,0,30,1],[31,0,31,1],[32,0,32,1],[33,0,33,1],[34,0,34,1],[35,0,35,1],[36,0,36,1],[37,0,37,1],[26,0,26,1],[13,0,13,1],[14,0,14,1],[15,0,15,1],[16,0,16,1],[18,0,19,1],[20,0,20,1],[21,0,21,1],[22,0,22,1],[23,0,23,1],[24,0,24,1],[25,0,25,1],[12,0,12,1],[0,0,1,1],[2,0,2,1],[3,0,3,1],[4,0,4,1],[5,0,5,1],[6,0,6,1],[7,0,7,1],[8,0,8,1],[9,0,9,1],[10,0,10,1],[11,0,11,1]]}

{"sheet":"Vergleichsfaktoren 2025 (2)","index":8,"n_rows":3022,"n_cols":8,"rows_kept":3022,"cut":false,"hidden":true,"merged":[[0,1,0,8],[1,4,1,5],[2,1,2,8],[3,1,3,8],[4,1,4,8]]}
[null,"Vergleichsfaktoren (VF) für mit freistehenden Einfamilienwohnhäusern bebaute Grundstücke "]
[null,null,null,"Stichtag ","2024-01-01"]
[null," Modell s. LGMB 2025, Kap. 4.4.1.1 - © Oberer Gutachterausschuss für Grundstückswerte Rheinland-Pfalz"]
[null,"Kurzbeschreibung des Richtwertgrundstücks: Größe 500 m², mittlerer Standard, freistehend KG+EG+ausgeb. DG, Wohnfäche 145 m², Geb.Std. 3"]
[null,"Hinweis: Sollte eine Gemarkung nicht nachgewiesen sein, kann eine vergleichbare Gemarkung desselben Marktsegments herangezogen werden. "]
["Ergänzung LfSt"]
["Gemeinde / Gemarkung / Landkreis bzw. Stadt","Nr.","Gemarkung","Gemeinde","Landkreis/kreisfreie Stadt","Markt-segment Nr.","BWN €/m² Grdst.fl.","VF €/m² Wohnfl."]
[{"$f":"D8&\" / \"&C8&\" / \"&E8","v":" /  / "}]
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["Quelle: Oberer Gutachterausschuss für Grundstückswerte Rheinland-Pfalz gem. Landesgrundstückmarkbericht 2025"]
[{"$f":"EingabeMaske!D1","v":"EFH-Rechner, Version 1 - LGMB 2025, Stand 04.2025"}]
[]
[]
[]
[]
[]
[null,"Indizes jeweils zum 1.1. des Jahres, für Rechner des LfSt inkl. Schätzung 1.1.2025",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Marktsegment","Stichtag",null,{"$f":"DATE(V10,1,1)","v":"2024-01-01"},{"$f":"DATE(W10,1,1)","v":"2025-01-01"},"Stichtag Richtwert"]
[null,"Preisindex für bebaute Ein- und Zweifamilienhausgrundstücke",null,null,null,null,null,null,null,null,null,null,null,null,"Stichtag\nRichtwert",null,null,"Schätzung OGA","LfST",null,{"$f":"EingabeMaske!$D$29","v":0},{"$f":"EingabeMaske!$D$15","v":"2024-01-02"},null,"Tage","Tage","2024-01-01"]
[null,"Markt-\nsegment",2010,2011,2012,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024,2025,2026,null,null,{"$f":"YEAR(V9)","v":2024},{"$f":"V10+1","v":2025},{"$f":"_xlfn.DAYS(V9,X8)","v":1},{"$f":"_xlfn.DAYS(Y8,X8)","v":366},{"$f":"YEAR(Z9)","v":2024}]
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[null,5,100,104,108,114,119,125,133,143,156,170,189,210,235,221,200,200,200,null,5,{"$f":"HLOOKUP(V$10,$C$10:$S$17,6)","v":200},{"$f":"HLOOKUP(W$10,$C$10:$S$17,6)","v":200},200,null,{"$f":"HLOOKUP($Z$10,$E$10:$Q$17,6)","v":200}]
[null,6,100,101,106,113,120,127,135,148,160,174,186,205,231,220,197,197,197,null,6,{"$f":"HLOOKUP(V$10,$C$10:$S$17,7)","v":197},{"$f":"HLOOKUP(W$10,$C$10:$S$17,7)","v":197},197,null,{"$f":"HLOOKUP($Z$10,$E$10:$Q$17,7)","v":197}]
[null,"ø RLP",100,101,104,106,108,109,112,118,125,134,147,165,187,186,179,179,179,null,"Ø RLP",{"$f":"HLOOKUP(V$10,$C$10:$S$17,8)","v":179},{"$f":"HLOOKUP(W$10,$C$10:$S$17,8)","v":179},179,null,{"$f":"HLOOKUP($Z$10,$E$10:$Q$17,8)","v":179}]
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[null,"© Oberer Gutachterausschuss für Grundstückswerte Rheinland-Pfalz, Stand Juli 2024"]
[null,"vgl. LGMB 2023, Abschnitt 4.6.1 und 4.6.2 "]

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["Restnutzungsdauer bei Modernisierung nach ImmoWertV"]
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[null,null,null,null,null,null,null,null,null,"ab rel. Alter",60,60,55,55,40,35,30,25,20,19,18,17,16,15,14,13,12,11,10,10,10]
[]
[null,"Ergebnis",null,null,null,null,null,"Vorgaben"]
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[]
[null,"Mindestrestnutzungsdauer:"]
[null,{"$f":"30%*H10","v":24}]
[null,"maßgeblich:"]
[null,{"$f":"IF(B13>B10,B13,B10)","v":51},"Jahre"]