> 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/10071800-grundbuch-grundpfand-auflassungsvormerkung-pruefung-vorkaufsrecht-kauf-wohnbau.md).

# Land registry and related acquisition costs: residential buildings

Help on the Immodio entry item Land register, conveyance priority notice, checking a right of first refusal, purchase of residential buildings, buildings for residential purposes (own land).

Use this category for the **share of the acquisition-related land registry and comparable incidental acquisition costs attributable to the residential building**. It is therefore the counterpart to 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)".

With a residential building or freehold apartment that has been acquired, in simplified terms the

* **land share →** 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 the
* **building share →** 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)".

### What does "residential buildings, buildings for residential purposes (own land)" mean?

This means structures on your own land and on rights equivalent to land, that is the **building value of a residential building**, not the associated **land**.

Typical cases can be:

* a let single-family house,
* a let apartment building,
* a residential building with several rental apartments,
* the building share of a let freehold apartment,
* another residential building on your own land.

### With a house purchase, never automatically enter the full purchase price here

For tax purposes a residential building does not consist exclusively of a building.

The purchase generally also includes land.

A land registry invoice of €4,000 for acquiring a house, for example, may therefore not automatically be entered here in full. The amount has to be broken down in accordance with the split of the purchase price for tax.

{% hint style="info" %}
For this the Federal Ministry of Finance currently offers the split of the purchase price as at March 2026. You can find it [**here**](https://www.bundesfinanzministerium.de/Datenportal/Daten/frei-nutzbare-produkte/Anwendungen/Kaufpreisaufteilung-Grundstuecke/Kaufpreisaufteilung-Grundstuecke.html).
{% endhint %}

#### 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 %}

### Creating land charges with bank financing

A land charge or mortgage registered in favour of a financing bank concerns **not the acquisition of the building** 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, residential buildings, buildings for residential purposes (own land)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10095600-notaranteil-wohnbauten-gebaeude-zu-wohnzwecken-eigene-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.

### The building costs increase the basis of assessment for depreciation

The decisive difference for tax from the land category: the share of the incidental acquisition costs attributed to the residential building in principle increases the **acquisition costs of the building** and therefore also increases the basis of assessment for the later building depreciation.

Section 7 (4) EStG provides for different straight-line rates of depreciation for buildings depending on when they were completed. For buildings completed after 31 December 2022 the statutory straight-line rate is currently in principle 3%, for buildings completed after 1924 and before 2023 in principle 2% and for buildings completed before 1925 in principle 2.5%, as far as no special rule applies.

The incidental acquisition costs entered here are therefore not deducted immediately in full but in principle take effect through the building depreciation.

### A split of the purchase price in the agreement

Where the notarised purchase agreement already contains a split between the land and the building, that split can in principle be taken into account for tax where it was not agreed merely for show, does not constitute an abuse of structuring and reflects the real ratio of values in an economically defensible way.

Where there is no reliable split, the land value may not simply be deducted from the purchase price and the remainder assumed to be the building.

Under the case law of the Federal Fiscal Court, the land and building values in principle have to be determined separately and the total purchase price then split according to the ratio of those values.

### Do not enter here

Do not use this category in particular for:

* the land share of the acquisition,
* undeveloped land,
* a bank land charge,
* mortgage costs,
* the costs of obtaining finance,
* running loan interest,
* running repairs,
* maintenance expenditure after the acquisition,
* the service charge,
* operating costs,
* real estate transfer tax, where there is a separate category for it,
* the estate agent share, where there is a separate category for it,
* general notary costs, where they are entered through the separate notary share category,
* non-residential buildings, where a more suitable building category exists.