Specialist Contributions
Due to having published numerous publications and specialist literature Seiser + Seiser disposes of deep knowledge of property issues.
Thanks to his lecture activities and the fact that he is the author of renowned specialist literature DI Franz Josef Seiser can always assure the state of the art of science.
As a matter of fact the long-standing experience of the company also guarantees profitable solutions for you!
PLEASE NOTE THAT ALL CONTRIBUTIONS ARE AVAILABLE IN GERMAN ONLY.

Useful Life
… of buildings and other constructions, technical installations in buildings, and components.
An essential reference book for expert witnesses, master builders, property companies, banks, insurance companies, chartered accountants, tax advisers, lawyers, notaries, courts, estate agents and property managers, property developers, and trainees.
Delivery: IMMEDIATELY
The Value of Properties
An indispensable work of reference for expert witnesses, property companies, banks, insurance companies, chartered accountants, tax advisers, lawyers, notaries, courts, estate agents and property managers, property developers, and trainees.
Due to its practice-oriented presentation this book can also help newcomers as well as trainees in the property business to understand the increasingly more difficult subjects of property valuation, and it may also serve as a textbook.
Currently out of print!


Specialist Article –
Accounting standard
Market value determination in accordance with International Accounting Standard 40 of 28 April 2025
PROFESSIONAL ARTICLE –
USEFUL LIFE
Determination of the remaining useful life –Das NF-Verfahren (usage factor method)


PROFESSIONAL ARTICLE –
ANNUITIES FOR LIFE
Taking into consideration perpetual charges due to care obligations to determine the fair market value of properties
PROFESSIONAL ARTICLE –
DCF-METHOD ACC. TO ÖNORM B 1802-2
Determination of current market values acc. to ÖNORM B 1802-2, property valuation
Part 2: Discounted-Cash-Flow-Method (DCF-Method) versus the Austrian Property Valuation Act (LBG).


PROFESSIONAL ARTICLE –
QUALITY OF REAL ESTATE APPRAISALS
The Austrian legislature sets high standards for appraisers in the Real Estate Appraisal Act (LBG). This paper aims to present the operationalisation of these standards from the author's perspective.
Mortality tables –
2010/2012 Austria


Specialist Article –
VALUE ADDED TAX AS A FACTOR OF VALUE
Value added tax as a factor of value to calculate the fair market value of properties
If you invest in properties, that is if properties are built, bought, managed or sold, or if other transactions in connection with properties are carried out, value added tax may incur. This tax can be a transitory item or a cost factor.
SPECIALIST ARTICLE –
NORMAL BUILDING COSTS IN REAL VALUE PROCEDURE
Normal building costs in real value procedure
In accordance with Liegenschaftsbewertungsgesetz (property valuation law (LBG), BGBI No. 150/1992) one must as a rule act upon the assumption of the building costs if the real value procedure is used according to § 6 para. 3 to determine the value of a building. The normal building costs determined acc. to cubic meter prices or square meter prices to be taken as a basis of the building cost value must be stated in the appraisal acc. to § 10, para. 3
