> 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/10071900-grunderwerbsteuer-kauf-bebauter-grundstuecke.md). # Real estate transfer tax on the purchase of developed land Help on the Immodio entry item Real estate transfer tax, purchase of developed land.
Use this category for the **share of the real estate transfer tax attributable to the land when buying land that is already developed**. Where you buy a let single-family house, apartment building or freehold apartment, for example, for tax purposes the purchase regularly consists of at least two components: * the land * the building The acquisition costs and the associated incidental acquisition costs therefore in principle have to be split between these two components. {% 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 %} ### Why does the real estate transfer tax have to be split? Real estate transfer tax is in principle part of an acquired property's **incidental acquisition costs**. The Federal Ministry of Finance expressly names real estate transfer tax as typical incidental acquisition costs. With developed land, acquisition costs including incidental acquisition costs are in principle to be split between the **land and the building**. The reason for that is important for tax: * The amount attributable to the **building** can in principle be taken into account through the building depreciation. * The amount attributable to the **land**, by contrast, cannot be depreciated through the building depreciation. The Federal Ministry of Finance therefore requires a total purchase price to be split between the depreciable building and the non-depreciable land. ### This category is the land share With a developed residential property this category is therefore **not intended for the whole real estate transfer tax paid**. You only use it for the amount attributable to the land. The building share is recorded separately under: **"**[**Real estate transfer tax, purchase of residential buildings, buildings for residential purposes (own land)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10072200-grunderwerbsteuer-kauf-wohnbauten-gebaeude-zu-wohnzwecken-eigene-grundstuecke.md)**"**. ### Example: buying an apartment building You buy a let apartment building for **€500,000**. The appropriate split of the purchase price gives: * **the land: €100,000 = 20%** * **the residential building: €400,000 = 80%** The tax office assesses, for example, **€30,000 of real estate transfer tax** in total. The €30,000 is then in principle likewise split accordingly: * **20% = €6,000 for the land is entered in** the category "[Real estate transfer tax, purchase of developed land](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10071900-grunderwerbsteuer-kauf-bebauter-grundstuecke.md)" * and **80% = €24,000 for the residential building** is entered in the category **"**[Real estate transfer tax, purchase of residential buildings, buildings for residential purposes (own land)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10072200-grunderwerbsteuer-kauf-wohnbauten-gebaeude-zu-wohnzwecken-eigene-grundstuecke.md)". ### Example: buying a freehold apartment When buying a freehold apartment, the real estate transfer tax may likewise not automatically be attributed entirely to the residential building. With a freehold apartment you also acquire a co-ownership share in the land. A distinction therefore also has to be drawn between the **building share** and the **land share** with freehold apartments. #### Example You buy a freehold apartment with a purchase price of **€300,000**. The appropriate split of the purchase price gives: * **the land: 15%** * **the residential building: 85%** The tax office assesses, for example, **€18,000 of real estate transfer tax** in total. The **€18,000** is then in principle likewise split accordingly: * **15% = €2,700 for the land is entered in** the category "[Real estate transfer tax, purchase of developed land](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10071900-grunderwerbsteuer-kauf-bebauter-grundstuecke.md)" * and **85% = €15,300 for the residential building** is entered in the category **"**[Real estate transfer tax, purchase of residential buildings, buildings for residential purposes (own land)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10072200-grunderwerbsteuer-kauf-wohnbauten-gebaeude-zu-wohnzwecken-eigene-grundstuecke.md)". ### The rate of tax is not the same throughout Germany Section 11 of the German Real Estate Transfer Tax Act does contain a statutory basic rate of 3.5%, but in fact different rates of tax apply depending on the federal state because of state law provisions. In 2026, for example, 5% applies in Baden-Württemberg and 6% in Berlin. What matters is the assessment notice from the competent tax office. ### Do not confuse real estate transfer tax with property tax **Real estate transfer tax** arises because of acquiring a property and is in principle a one-off acquisition transaction. Property tax, by contrast, is a running tax on land ownership. Only the **real estate transfer tax from the property purchase** belongs in this category. Running annual or quarterly property tax payments belong in the corresponding category **"**[**Property tax (recoverable from tenant)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10072300-grundsteuer-umgelegt-auf-mieter.md)**"** ### When does the real estate transfer tax have to be paid? Real estate transfer tax is in principle assessed by the tax office. Under Section 15 of the Real Estate Transfer Tax Act it is in principle **due one month after the assessment notice is issued**, unless the tax office sets a longer period for payment. Payment is also important in practice when buying property, because the transfer of ownership in principle requires a **certificate of no objection** from the tax office. The tax office issues it in particular where the real estate transfer tax has been paid, secured or deferred or where there is an exemption. ### Not recoverable from the tenant Real estate transfer tax is an item of the owner's incidental acquisition costs. As the **assignment select Owner**. It is not a running operating cost item and does not belong in the tenant's operating cost statement. ### Which documents should you keep? Keep in particular: * the notarised purchase agreement, * the real estate transfer tax assessment, * proof of payment, * the split of the purchase price between the land and the building, * the Federal Ministry of Finance's split of the purchase price, where applicable, * documents on inventory acquired separately, * with freehold apartments, documents on the WEG and the maintenance reserve, * a contractual split of the purchase price, where applicable. The split of the purchase price in particular should be kept permanently together with the acquisition documents, because it is relevant not only for entering the real estate transfer tax but above all for the later building depreciation.