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# Land registry and related acquisition costs: developed land

Help on the Immodio entry item Land register, land charge, conveyance priority notice, checking a right of first refusal, purchase of developed land.

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Use this category for **acquisition-related land registry and other incidental acquisition costs that are assigned to the land share with land that is already developed**.

Typical cases are in particular pro rata costs for:

* registering or handling the acquisition of ownership in the land register,
* the conveyance priority notice,
* acquisition transactions relating to the land register,
* a certificate confirming or the checking of a municipal right of first refusal,
* other official fees directly connected with acquiring the land.

{% hint style="info" %}
This does not mean financing costs for a land charge registered in favour of your bank.
{% endhint %}

### Why is there a separate category for developed land?

Where you buy a let apartment building, for example, for tax purposes you do not acquire only "a property". Economically the total purchase price is attributable to at least the **land** and the **building**.

This separation is particularly important because only the building share can be depreciated through the building depreciation. A total purchase price for developed land therefore in principle has to be split according to the ratio of the values of the land and the building. That also applies to freehold apartments.

### This category is the land share

For a classic purchase of a residential property, the three categories dealt with here should therefore not be considered independently of one another.

#### Example: buying an apartment building

You buy a let residential building and the total purchase price is **€500,000**.

The split of the purchase price recognised for tax gives, for example:

* **the land: €100,000 = 20%**
* **the residential building: €400,000 = 80%**

There are also €5,000 in total of incidental acquisition costs for land registry acquisition transactions concerning the whole property.

In this case **20% of €5,000 = €1,000** is therefore attributable to the land. You enter this **€1,000** in the category dealt with here for the land share, that is in the category "[Land register, land charge, conveyance priority notice, checking a right of first refusal, purchase of developed land](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10071500-grundbuch-grundpfand-auflassungsvormerkung-pruefung-vorkaufsrecht-kauf-bebaute.md)".

The remaining **80% of €5,000 = €4,000** is part of the building share and therefore, with a residential building on your own land, belongs in the category "[Land register, land charge, conveyance priority notice, checking a right of first refusal, purchase of residential buildings, buildings for residential purposes (own land)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10071800-grundbuch-grundpfand-auflassungsvormerkung-pruefung-vorkaufsrecht-kauf-wohnbau.md)".

#### An example with a freehold apartment

You buy a let freehold apartment for €300,000. A freehold apartment also contains a share in the land for tax purposes.

Suppose the split of the purchase price gives:

* **15% land**
* **85% building**

The acquisition-related land registry costs are: **€2,000**, then **€300 is attributable to the land**, which is entered in the category "[Land register, land charge, conveyance priority notice, checking a right of first refusal, purchase of developed land](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10071500-grundbuch-grundpfand-auflassungsvormerkung-pruefung-vorkaufsrecht-kauf-bebaute.md)", and **€1,700 to the building share,** which is entered in the category "[Land register, land charge, conveyance priority notice, checking a right of first refusal, purchase of residential buildings, buildings for residential purposes (own land)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10071800-grundbuch-grundpfand-auflassungsvormerkung-pruefung-vorkaufsrecht-kauf-wohnbau.md)".

{% hint style="info" %}
For determining the ratio between the land and the building, the Federal Ministry of Finance provides a current working aid for splitting the purchase price. You can find it [**here**](https://www.bundesfinanzministerium.de/Datenportal/Daten/frei-nutzbare-produkte/Anwendungen/Kaufpreisaufteilung-Grundstuecke/Kaufpreisaufteilung-Grundstuecke.html).
{% endhint %}

### The conveyance priority notice

The conveyance priority notice protects the buyer's claim to the transfer of ownership. The costs of the conveyance priority notice are therefore in principle directly connected with acquiring ownership and count as incidental acquisition costs.

With developed land these too are to be split accordingly between the **land** and the **building**.

### Creating land charges with bank financing

A land charge or mortgage registered in favour of a financing bank concerns **not the acquisition of the land** but the **financing**.

#### Example

You buy the house for €500,000, your bank finances €400,000 of it and requires a land charge from you.

This gives rise, for example, to **€600 of notary costs for creating the land charge** and, for example, **€400 of land registry costs for registering the land charge**

These costs of creating the land charge, €1,000 in total, do **not** belong pro rata to the land and the residential building. For them you have to use the category **"**[**Costs of obtaining finance (for example valuation, notary and land registry fees)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10065000-geldbeschaffungskosten-z-b-schaetz-notar-und-grundbuchgebuehren.md)**"**.

### Splitting the notary's invoice

The **land registry, priority notice and comparable incidental acquisition costs** have to be entered in this category first. The other, general components of the notary's invoice are not entered in this category but in the category "[**Notary share, land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10095400-notaranteil-grundstuecke.md)".

{% hint style="warning" %}
Where an invoice contains different services, the components have to be separated appropriately.
{% endhint %}

### Assignment

Select: **Assignment → Owner** and then the owner for whom the costs arose.