Værdianslag

Værdianslag is a formal estimate of the value of an asset or property, typically produced by a qualified appraiser, an official valuation authority, or a financial institution. It provides an informed assessment of what the asset is worth at a given moment for purposes such as taxation, sale, insurance, or financing. A værdianslag is an estimate rather than a guaranteed price or sale value.

In Danish use, værdianslag is commonly associated with real estate and property taxation. The assessed value of a property, known as the ejendomsværdi, is used as the basis for municipal or state property taxes. Valuations may be carried out by public authorities or approved valuers and are periodically updated to reflect changes in market conditions, property attributes, or legal rules. While a værdianslag informs tax calculations, it may differ from the market price a buyer would pay in an open sale.

Valuation methods depend on the asset type. Real estate valuations often combine market data, comparable sales, location, size, condition, and potential income (for rental properties). For businesses or other assets, approaches may include the income method, asset-based methods, or replacement cost. Regardless of method, a værdianslag is an estimate subject to uncertainty and can change with new information, market cycles, or adjustments in valuation rules.