> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en-start/guides-group/properties/unit/billing-unit.md).

# Billing (unit)

### Billing (Unit)

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Financing and financial data for multi-family homes must generally be recorded at the property level. In the case of separate ownership (condominium) or partial ownership (commercial/auxiliary unit) according to the Condominium Act (WEG), this data is maintained exclusively at unit level. The same applies if individual units within a property were financed or purchased separately.
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#### Financial Data Financing

Under **“Financial Data & Financing”** you manage the capital structure of your units centrally and efficiently. You record equity, loans and conditions precisely and thus maintain an overview of your financing key figures at all times. In addition, the complete recording of this data is essential for a correct [booking](https://help.immodio.app/en-start/guides-group/income-and-expenses).

To enter new financing, proceed as follows:

1. **Enter equity**\
   First enter the equity used for the property in the **“Equity”** field.
2. **Add Loan**\
   Click **“+Add New Loan”** to enter another loan. You can enter as many loans as you want.
3. **Enter loan details**\
   Then enter the relevant information:

   * **Description**: Unique name of the loan (e.g. bank name such as “KfW development loan”)
   * **Loan amount**: Total amount of loan taken out
   * **Interest rate**: Agreed effective annual interest rate according to the loan agreement
   * **Initial repayment rate**: The initially agreed repayment rate according to the loan agreement.
   * **Interest rate fixation**: End date of the agreed interest rate fixation according to the loan agreement
   * **Save:** Click **Save** to take over the loan.

   The structured recording of your financing in Immodio supports you in controlling and optimizing the long-term economic development of your properties as well as correctly recording the deduction for wear and tear (depreciation).

#### Financial data unit

Under **“Financial data unit”** you enter all purchase-relevant financial data for your unit. This information forms the essential basis for determining the acquisition costs for tax purposes and the resulting deduction for wear and tear (depreciation). By accurately recording the additional acquisition costs, you ensure that the depreciation potential of your unit is fully exploited.

Please note that purchases at unit level usually constitute separate ownership (condominium) or partial ownership (commercial/auxiliary unit) in accordance with the Condominium Act (WEG). Therefore, only record the acquisition costs that are directly attributable to the respective unit and the associated co-ownership share of the common property. The necessary data can be found primarily in your notarial purchase contract, the invoices from the notary and the land registry office as well as the property transfer tax notice and the broker's invoice.

<table><thead><tr><th width="227.37890625">Field</th><th>Declaration</th><th></th></tr></thead><tbody><tr><td><strong>Purchase price</strong></td><td>Give Here you can enter the total purchase price of the unit according to the purchase contract.</td><td></td></tr><tr><td><strong>Date of purchase</strong></td><td>Enter the date of transfer of benefits and burdens here (usually after payment of the purchase price). This date is crucial for tax purposes for the start of the depreciation entitlement and the attribution of income.</td><td></td></tr><tr><td><strong>Year of construction</strong></td><td>Enter the year in which the building was completed here. You can find the value in the purchase contract, land register extract or energy certificate. The year of construction influences the applicable depreciation rate.</td><td></td></tr><tr><td><strong>of which land share</strong></td><td>Enter the share of the purchase price attributable to the land here. Since real estate is not depreciable for tax purposes, this portion is excluded from the depreciation basis. If there is no explicit breakdown of the purchase price in the purchase contract, it is recommended that it be determined using a well-founded expert report. Through our partner kaufpreis-aufteil.com* you can easily request legally compliant reports and receive a non-binding initial consultation. Further information can be found here.*</td><td></td></tr><tr><td><strong>of which building share</strong></td><td>Enter the share of the purchase price attributable to the building here. This amount is the assessment basis for the annual building depreciation. If there is no explicit breakdown of the purchase price in the purchase contract, it is recommended that it be determined using a well-founded expert report. Through our partner kaufpreis-aufteil.com* you can easily request legally compliant reports and receive a non-binding initial consultation. Professional proof optimizes your tax basis and protects you from risks: Please note that a flat rate or excessive crediting of the building share without appropriate documentation is often objected to in a financial audit. Further information can be found here.*</td><td></td></tr><tr><td><strong>AfA Building</strong></td><td>The tax depreciation (Depreciation) is based on the year of completion of your property: While for old buildings In 1925 a rate of 2.5% applies, buildings built between 1925 and 2022 are regularly depreciated at 2.0%. For new buildings from 2023 you will benefit from an increased rate of 3.0%. Through our partner nutzdauer.com* you can have a report drawn up to shorten the actual useful life in order to legally increase your depreciation rate. Benefit from higher tax savings and optimize the liquidity of your property. Further information can be found here.*</td><td></td></tr><tr><td><strong>AfA Art</strong></td><td>Select the depreciation method here. While the linear depreciation is usually applied, a degressive depreciation of 5% annually is permitted for newly built or newly acquired residential buildings with construction starting between April 2024 and September 2029 Items</td><td>Enter the purchase price share for movable assets (e.g. fitted kitchen or furniture) that were also sold. Since these are not part of the building structure, they are depreciated over a significantly shorter period of time, which reduces your tax burden more quickly. A separate statement in the purchase contract can also reduce the property transfer tax, provided that the values ​​are set in line with the market. This is stated separately from the building as advertising costs.</td></tr><tr><td><strong>AfA Duration</strong></td><td>Further information will follow here Briefly.</td><td></td></tr><tr><td><strong>Notary costs</strong></td><td>Enter the total notary costs when purchasing according to the notary invoice.</td><td></td></tr><tr><td><strong>Notary's share of land charge registration Make sure that this is stated separately in the notary invoice. This portion is immediately deductible as business expenses and may not be capitalized.</strong></td><td></td><td></td></tr><tr><td><strong>Brokerage costs</strong></td><td>Enter the brokerage commission paid upon purchase according to the brokerage invoice here. This is one of the additional acquisition costs and increases the depreciation assessment basis.</td><td></td></tr><tr><td><strong>Land registry costs</strong></td><td>Enter the costs for the transfer of ownership in the land register according to the land registry invoice here on. These are part of the additional acquisition costs and are taken into account via the depreciation.</td><td></td></tr><tr><td><strong>Proportion of land registry costs for the land charge order</strong></td><td>Enter the part of the land charge order here Land registry costs. Make sure it is stated separately on the invoice. As with the notary, this share is immediately deductible as business expenses.</td><td></td></tr><tr><td><strong>Real estate transfer tax</strong></td><td>Enter the real estate transfer tax incurred on the purchase according to the tax office's real estate transfer tax notice. This is one of the additional acquisition costs and increases the depreciation assessment basis.</td><td></td></tr></tbody></table>
Field	Declaration
Purchase price	Give Here you can enter the total purchase price of the unit according to the purchase contract.
Date of purchase	Enter the date of transfer of benefits and burdens here (usually after payment of the purchase price). This date is crucial for tax purposes for the start of the depreciation entitlement and the attribution of income.
Year of construction	Enter the year in which the building was completed here. You can find the value in the purchase contract, land register extract or energy certificate. The year of construction influences the applicable depreciation rate.
of which land share	Enter the share of the purchase price attributable to the land here. Since real estate is not depreciable for tax purposes, this portion is excluded from the depreciation basis. If there is no explicit breakdown of the purchase price in the purchase contract, it is recommended that it be determined using a well-founded expert report. Through our partner kaufpreis-aufteil.com* you can easily request legally compliant reports and receive a non-binding initial consultation. Further information can be found here.*
of which building share	Enter the share of the purchase price attributable to the building here. This amount is the assessment basis for the annual building depreciation. If there is no explicit breakdown of the purchase price in the purchase contract, it is recommended that it be determined using a well-founded expert report. Through our partner kaufpreis-aufteil.com* you can easily request legally compliant reports and receive a non-binding initial consultation. Professional proof optimizes your tax basis and protects you from risks: Please note that a flat rate or excessive crediting of the building share without appropriate documentation is often objected to in a financial audit. Further information can be found here.*
AfA Building	The tax depreciation (Depreciation) is based on the year of completion of your property: While for old buildings In 1925 a rate of 2.5% applies, buildings built between 1925 and 2022 are regularly depreciated at 2.0%. For new buildings from 2023 you will benefit from an increased rate of 3.0%. Through our partner nutzdauer.com* you can have a report drawn up to shorten the actual useful life in order to legally increase your depreciation rate. Benefit from higher tax savings and optimize the liquidity of your property. Further information can be found here.*
AfA Art	Select the depreciation method here. While the linear depreciation is usually applied, a degressive depreciation of 5% annually is permitted for newly built or newly acquired residential buildings with construction starting between April 2024 and September 2029 Items	Enter the purchase price share for movable assets (e.g. fitted kitchen or furniture) that were also sold. Since these are not part of the building structure, they are depreciated over a significantly shorter period of time, which reduces your tax burden more quickly. A separate statement in the purchase contract can also reduce the property transfer tax, provided that the values are set in line with the market. This is stated separately from the building as advertising costs.
AfA Duration	Further information will follow here Briefly.
Notary costs	Enter the total notary costs when purchasing according to the notary invoice.
Notary's share of land charge registration Make sure that this is stated separately in the notary invoice. This portion is immediately deductible as business expenses and may not be capitalized.
Brokerage costs	Enter the brokerage commission paid upon purchase according to the brokerage invoice here. This is one of the additional acquisition costs and increases the depreciation assessment basis.
Land registry costs	Enter the costs for the transfer of ownership in the land register according to the land registry invoice here on. These are part of the additional acquisition costs and are taken into account via the depreciation.
Proportion of land registry costs for the land charge order	Enter the part of the land charge order here Land registry costs. Make sure it is stated separately on the invoice. As with the notary, this share is immediately deductible as business expenses.
Real estate transfer tax	Enter the real estate transfer tax incurred on the purchase according to the tax office's real estate transfer tax notice. This is one of the additional acquisition costs and increases the depreciation assessment basis.