> 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/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10071700-grundbuch-grundpfand-auflassungsvormerkung-pruefung-vorkaufsrecht-kauf-unbebau.md). # Land registry and related acquisition costs: undeveloped land Help on the Immodio entry item Land register, land charge, conveyance priority notice, checking a right of first refusal, purchase of undeveloped land.
Use this category for **acquisition-related land registry and comparable incidental acquisition costs when buying undeveloped land**. Unlike land that is already developed, there is no existing building share here across which the incidental acquisition costs would have to be spread. ### What belongs here? Typical examples are the costs of: * a conveyance priority notice when acquiring undeveloped land, * the transfer of ownership or the corresponding land registry fees, * acquisition transactions relating to the land register, * a municipal certificate on a right of first refusal, * other official fees directly connected with acquiring the undeveloped land. ### The decisive difference from the category "Land register, land charge, conveyance priority notice, checking a right of first refusal, purchase of developed land" With the category "Land register, land charge, conveyance priority notice, checking a right of first refusal, purchase of developed land", land that was **already developed** was bought. There, general incidental acquisition costs in principle have to be split between the **land** and the **building**. In this category, by contrast, **undeveloped land** is acquired. At the time of acquisition there is **no** building share. #### Example You buy undeveloped land for **€200,000** There are also **€1,200 of land registry costs and €500 of costs in connection with the conveyance priority notice and other acquisition transactions** This gives relevant incidental acquisition costs of: **€1,700** As the asset acquired consists exclusively of the undeveloped land, the €1,700 is in principle attributed entirely to the acquisition costs of the undeveloped land. ### No building depreciation With undeveloped land there is no building that could be depreciated under Section 7 EStG. The incidental acquisition costs recorded here therefore initially do **not lead to running depreciation**. They increase the acquisition costs of the land. That fundamentally distinguishes this category from the third category for residential buildings, where the building share in principle becomes part of the basis of assessment for depreciation. ### Building a house later does not change the original land costs You buy undeveloped land in 2026, for example, and in 2027 you erect an apartment building on it. The original acquisition costs of the land including its incidental acquisition costs in principle remain attributed to the **land**. The later costs of erecting the house, by contrast, are in principle production costs of the building. For tax, the land and the building remain separate components of value. ### Example The land purchase: **€200,000** The land's incidental acquisition costs: **€20,000** The acquisition costs of the land: **€220,000** Building the house later: **€600,000** **€820,000** is then not simply depreciated as a building. The land value of €220,000 remains a non-depreciable land value; the €600,000 of building costs in principle forms the basis for the building depreciation, subject to other attributable costs. ### Treat the bank's land charge separately With undeveloped land too, the following applies {% hint style="info" %} The Federal Ministry of Finance in principle allows the pro rata notary and land registry costs of securing the loan to be deducted immediately as income-related expenditure, as far as the loan serves to generate income. {% endhint %} ### An example with bank financing You buy undeveloped land for €200,000. The acquisition-related land registry costs are: **€1,500** The land charge costs for the bank are: **€900** You then enter **€1,500** in this category **"**Ground register, land charge, conveyance priority notice, checking a right of first refusal, purchase of undeveloped land" and **€900** in the category **"**[**Costs of obtaining finance**](/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, undeveloped land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10095500-notaranteil-unbebaute-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. ### Do not enter here The following in particular do not belong here: * the costs of a bank land charge, * loan interest, * the costs of obtaining finance, * the purchase price of land that is already developed, * building shares, * the construction costs of a building erected later, * running land costs, * real estate transfer tax, where there is a separate Immodio category for it, * general notary costs, as these are entered through "Notary share, undeveloped land".