> 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/10081800-kauf-von-grundstuecken.md).

# Purchase of land

Help on the Immodio entry item Purchase of land.

<figure><img src="https://152064692-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FMmjaQ7ApHsdO9GrxyEiQ%2Fuploads%2Fgit-blob-3dbb0dc7bbe8e779cd1b4003d56c5fa22a341d8e%2Fimage%20(807).png?alt=media" alt=""><figcaption></figcaption></figure>

Use this category for the **share of the purchase price attributable to the land when acquiring land that is already developed**.

Where you buy a let single-family house, apartment building, freehold apartment or a garage including a share of the land, for example, for tax purposes you regularly acquire not only the building or the garage.

The purchase can consist of several components, in particular:

* **the land**
* **the residential building**
* where applicable a **garage**
* where applicable other independent buildings or assets

The purchase price therefore has to be split accordingly.

{% hint style="info" %}
For this the Federal Ministry of Finance currently provides the **working aid for splitting a total purchase price for developed land as at March 2026**. It serves to split the total purchase price between the depreciable building and the non-depreciable land. You can find it [**here**](https://www.bundesfinanzministerium.de/Datenportal/Daten/frei-nutzbare-produkte/Anwendungen/Kaufpreisaufteilung-Grundstuecke/Kaufpreisaufteilung-Grundstuecke.html).
{% endhint %}

#### This category is for the land share

**The whole purchase price of a property is not entered here.** Only the part of the purchase price attributable to the **land** belongs here.

The remaining purchase price has to be entered in the appropriate building or asset category.

For example:

* **The land** of a residential building bought is entered in the category **"**[**Purchase of land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081800-kauf-von-grundstuecken.md)**"**.
* **The residential building** is entered in the category **"**[**Purchase of residential buildings, buildings for residential purposes (own land)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10082100-kauf-von-wohnbauten-gebaeude-zu-wohnzwecken-eigene-grundstuecke.md)**"** or in the category **"**[**Structures and buildings on the owner's own land or on rights equivalent to land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10020500-bauten-und-gebaeude-auf-eigenen-grundstuecken-oder-grundstuecksgleichen-rechte.md)**"**.
* A **garage** acquired **independently** is entered in the category **"**[**Purchase of garages**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081600-kauf-von-garagen.md)**"**
* A **garage** belonging to a residential building **on your own land** is entered in the category **"**[**Purchase of garages (own land)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081700-kauf-von-garagen-eigene-grundstuecke.md)**"**.

#### Why do the land and the building have to be separated?

The reason is depreciation for tax. A building is subject to economic wear and can therefore in principle be taken into account for tax through **depreciation**. The land, by contrast, is not subject to wear and cannot be depreciated.

#### 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%**

You then enter **€100,000 in the category "**[**Purchase of land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081800-kauf-von-grundstuecken.md)**"** and **€400,000** in the category **"**[**Purchase of residential buildings, buildings for residential purposes (own land)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10082100-kauf-von-wohnbauten-gebaeude-zu-wohnzwecken-eigene-grundstuecke.md)**".**

The €100,000 for the land is **not depreciated**. The €400,000 for the residential building, by contrast, in principle forms the starting basis for the building depreciation.

#### Do not simply set the split of the purchase price freely

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.

It does not, however, become binding merely because it is in the purchase agreement.

Under the income tax guidance, the contractual split in particular has to:

* actually be intended,
* not constitute an abuse of structuring and
* reflect the real economic ratio of values comprehensibly.

An unrealistic split such as **a purchase price of €500,000** of which:

* **the land €5,000**
* **the building €495,000**

can therefore be corrected by the tax office where it does not match the actual ratio of values.

#### The Federal Ministry of Finance's working aid for splitting the purchase price

Where there is no usable contractual split of the purchase price, the current Federal Ministry of Finance working aid can be used to check the plausibility of or to calculate the split.

The Federal Ministry of Finance last updated the working aid in **March 2026**. You can find it [**here**](https://www.bundesfinanzministerium.de/Datenportal/Daten/frei-nutzbare-produkte/Anwendungen/Kaufpreisaufteilung-Grundstuecke/Kaufpreisaufteilung-Grundstuecke.html).

Precisely because the percentage determined in this way is later needed not only for the purchase price but also for numerous incidental purchase costs, the split of the purchase price used should be kept permanently.

#### The same split ratio becomes important for incidental purchase costs

The land/building share plays a part not only in this purchase price entry. You encounter exactly the same logic with several Immodio categories.

Where the purchase price is attributable, for example:

* **20% to the land** and
* **80% to the residential building**

general incidental acquisition costs in principle also have to be split in accordance with that economic attribution, as far as they cannot be attributed directly and exclusively to one component.

**That concerns the following categories in particular:**

**Real estate transfer tax**

* "[Real estate transfer tax, purchase of developed land](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10071900-grunderwerbsteuer-kauf-bebauter-grundstuecke.md)"
* "[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)"

**Land registry costs**

* "[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)"
* "[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)"

**Estate agent costs**

* "[Estate agent share, purchase of developed land](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10088500-makleranteil-kauf-bebauter-grundstuecke.md)"
* "[Estate agent share, purchase of residential buildings, buildings for residential purposes (own land)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10088700-makleranteil-kauf-wohnbauten-gebaeude-zu-wohnzwecken-eigene-grundstuecke.md)"

**and the notary share categories**

* "[Notary share, garages](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10095300-notaranteil-garagen.md)"
* "[Notary share, land](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10095400-notaranteil-grundstuecke.md)"
* "[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)"

#### A combined example with incidental purchase costs

The purchase price of an apartment building: **€500,000**

of which:

* **20% the land**
* **80% the residential building**

Real estate transfer tax: **€30,000**

Incidental acquisition costs relating to the land register: **€5,000**

The system is then:

**The purchase price**

* €100,000 in the category "[Purchase of land](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081800-kauf-von-grundstuecken.md)"
* €400,000 in the category "[Purchase of residential buildings, buildings for residential purposes (own land)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10082100-kauf-von-wohnbauten-gebaeude-zu-wohnzwecken-eigene-grundstuecke.md)"

**Real estate transfer tax**

* €6,000 in the category "[Real estate transfer tax, purchase of developed land](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10071900-grunderwerbsteuer-kauf-bebauter-grundstuecke.md)"
* €24,000 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)"

**Land registry costs**

* €1,000 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)"
* €4,000 in the category for the residential building share, "[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)"

This keeps the whole acquisition split consistently in Immodio.

#### A freehold apartment: there is land here too

A particularly frequent mistake occurs when buying a freehold apartment.

Even where you only buy an apartment on the third floor, for tax purposes you do not acquire exclusively a building.

With the apartment ownership you regularly also acquire a **co-ownership share in the land**.

With a freehold apartment too, the purchase price therefore has to be split between:

* **the land** and
* **the building**

.

#### Example: a freehold apartment

You buy a let freehold apartment for: **€300,000**

The split of the purchase price:

**the land: 15% = €45,000**

**the residential building: 85% = €255,000**

**€45,000** is then entered in the category "[Purchase of land](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081800-kauf-von-grundstuecken.md)" and **€255,000**

in the category "[Purchase of residential buildings, buildings for residential purposes (own land)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10082100-kauf-von-wohnbauten-gebaeude-zu-wohnzwecken-eigene-grundstuecke.md)"

#### The connection with "Purchase of garages"

The category **"**[**Purchase of garages**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081600-kauf-von-garagen.md)**"** is also directly connected with this land category.

Where you buy a free-standing garage **including land**, for example, the purchase price can consist of at least two components:

* **the land**
* **the garage**

**Example:**

The total purchase price: **€50,000**

The split, for example:

* **the land: €20,000**
* **the garage: €30,000**

**€20,000** is then entered in the category **"**[**Purchase of land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081800-kauf-von-grundstuecken.md)**"** and

**€30,000** in the category **"**[**Purchase of garages**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081600-kauf-von-garagen.md)**"**. Only the garage share can in principle be taken into account through building depreciation. The land remains non-depreciable.

#### The connection with "Purchase of garages (own land)"

Where, on the other hand, you already own a let residential property and later erect a new garage on the **land you already own**, you normally do not buy new land.

**Example:**

You already own the land. Now you erect a garage on it for: **€30,000**

The €30,000 is then entered in the category **"**[**Purchase of garages (own land)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081700-kauf-von-garagen-eigene-grundstuecke.md)**"**. The existing land value remains unchanged.

#### The connection with "Purchase of residential buildings, buildings for residential purposes (own land)"

The same logic applies to a residential building. Where you buy a finished let residential building together with the land:

* the land share is then entered in the category "[Purchase of land](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081800-kauf-von-grundstuecken.md)"
* and the building share in the category "[Purchase of residential buildings, buildings for residential purposes (own land)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10082100-kauf-von-wohnbauten-gebaeude-zu-wohnzwecken-eigene-grundstuecke.md)".

Where, on the other hand, you already own undeveloped land and then have a residential building erected on it, the land was already acquired earlier.

The later construction costs are then **not further land costs** but production costs of the building.

#### The difference from "Purchase of undeveloped land"

1. Where you buy land that is actually undeveloped, use the category **"**[**Purchase of undeveloped land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10082000-kauf-von-unbebauten-grundstuecken.md)**"**
2. Where, on the other hand, you buy land that is already developed and have to split the total purchase price between the land and the building, use the category **"**[**Purchase of land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081800-kauf-von-grundstuecken.md)**"** for the **land share**

**Example: buying the land first, building later**

In 2026 you buy undeveloped land for: **€200,000**

You then enter this **€200,000** in the category "[Purchase of undeveloped land](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10082000-kauf-von-unbebauten-grundstuecken.md)"

A year later, in 2027, you erect an apartment building on this land for **€600,000.**

You then enter this **€600,000** in the category "[Purchase of residential buildings, buildings for residential purposes (own land)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10082100-kauf-von-wohnbauten-gebaeude-zu-wohnzwecken-eigene-grundstuecke.md)". The original €200,000 for buying the building plot does **not** retrospectively become part of the building value. The land remains a separate non-depreciable asset.

#### A special case: a building bought for demolition

With land carrying an old building that is to be demolished immediately, the normal splitting logic may not be applied without a prior check.

A distinction should also be drawn as to whether a building:

* was originally acquired for use or
* was already acquired with the intention of demolishing it.

Where a building that is not technically or economically used up is bought already with the intention of demolishing it, the residual value and the demolition costs can, depending on the context, be attributable to the production costs of the new building or to the acquisition costs of the land.

Where the building was objectively worthless at the time of acquisition, even the **whole acquisition price can be attributable to the land**. Where demolition begins within three years of the acquisition, there is in principle prima facie evidence of an intention to demolish already existing at the time of purchase.

{% hint style="warning" %}
With demolition properties the normal Federal Ministry of Finance split of the purchase price should therefore not simply be adopted without checking this special case.
{% endhint %}

### Assignment in Immodio

With this category select the assignment of the corresponding **"property"** to which the land bought belongs.

#### Which documents should you keep?

Keep in particular:

* the notarised purchase agreement,
* the purchase price,
* the date of the purchase agreement,
* the time of the transfer of possession, benefits and burdens,
* the contractual split of the purchase price,
* the Federal Ministry of Finance split of the purchase price used,
* the standard land value and other valuation bases used,
* documents on the land share,
* documents on the building share,
* with freehold apartments, the co-ownership share,
* details of garages and other separate buildings, where applicable,
* details of movable inventory, where applicable,
* documents on real estate transfer tax, the notary, the land register and the estate agent,
* proof of payment.