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# Real estate transfer tax on the purchase of residential buildings (own land)

Help on the Immodio entry item Real estate transfer tax, purchase of residential buildings, buildings for residential purposes (own land).

<figure><img src="https://152064692-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FMmjaQ7ApHsdO9GrxyEiQ%2Fuploads%2Fgit-blob-ce0c2baf04200bd5d5c2ca5a11ce8a8fb95eee26%2Fimage%20(792).png?alt=media" alt=""><figcaption></figcaption></figure>

Use this category for the **share of the real estate transfer tax attributable to the residential building 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**.

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** in principle increases the acquisition costs of the building and can be taken into account through the building depreciation.
* The amount attributable to the **land**, by contrast, cannot be depreciated through the building depreciation.

#### This category is the building 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 residential building.

The land share is recorded separately under: **"**[**Real estate transfer tax, purchase of developed land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10071900-grunderwerbsteuer-kauf-bebauter-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 too, the real estate transfer tax may not automatically be attributed entirely to the residential building. With a freehold apartment you likewise acquire a co-ownership share in the land.

The real estate transfer tax therefore in principle has to be allocated in accordance with the split of the purchase price between:

* the land and
* the building

.

The share attributable to the building is recorded in this category.

The share attributable to the land, by contrast, is entered under **"**[**Real estate transfer tax, purchase of developed land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10071900-grunderwerbsteuer-kauf-bebauter-grundstuecke.md)**"**.

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.

### 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.