> 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/10082000-kauf-von-unbebauten-grundstuecken.md). # Purchase of undeveloped land Help on the Immodio entry item Purchase of undeveloped land.
Use this category for the **purchase of undeveloped land** where on the acquisition you acquire exclusively land and **no** building that already exists. Where you buy a building plot on which you want to erect a residential building or garages later, for example, the land purchase initially consists only of: * **the land** Unlike buying land that is already developed, the purchase price therefore in principle **does not have to be split between the land and the building**. Where you actually acquire only undeveloped land, in principle the **whole purchase price of the land** is entered in this category, because there is not yet a building share that would have to be allocated to a building or residential building category. For example: * **Undeveloped land** is entered in the category **"**[**Purchase of undeveloped land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10082000-kauf-von-unbebauten-grundstuecken.md)**"**. * A **residential building erected on this land later** is then 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 **"**[**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 erected on your own land later** that belongs to a residential building is entered in **"**[**Purchase of garages (own land)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081700-kauf-von-garagen-eigene-grundstuecke.md)**"**. The land and buildings erected later thereby remain separate from one another for tax. ### **Why is no split between the land and the building necessary here?** With land that is actually undeveloped, at the time of the acquisition there is not yet a building whose acquisition costs could be taken into account through the building depreciation. The purchase price is therefore initially attributable entirely to the **land**. Land is not depreciable and is therefore **not depreciated through the building depreciation**. The building depreciation under Section 7 EStG concerns the acquisition or production costs of the building. With developed land it is precisely for that reason that a distinction has to be drawn between the depreciable building and the non-depreciable land. #### **Example: buying undeveloped land** You buy undeveloped land for **€200,000.** At the time of the acquisition there is **no** building on the land. 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 split of the purchase price between the land and a building is **not** necessary in this case. The **€200,000 for the land is not depreciated**. #### **Example: buying land and building an apartment building later** You first 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 you have an apartment building erected on it. The production costs of the residential building are: **€600,000** This **€600,000** is **not** additionally entered in the land category but in the appropriate building or residential building category. For example: **€600,000 → "**[**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, where the more general category applies, 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)**".** The original **€200,000 of land costs remains land**. Building on it later does not retrospectively turn the earlier land purchase into depreciable building acquisition costs. The production costs of a building erected later are to be recorded separately. ### **The distinction from "Purchase of land"** The two categories complement each other as follows: **a) You buy land that is already developed** → The purchase price in principle has to be split between the **land and the building**. → The land share is entered in **"**[**Purchase of land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081800-kauf-von-grundstuecken.md)**"**. → The building share is entered in the appropriate building, residential building or garage category. **b) You buy exclusively undeveloped land, by contrast** → The whole land purchase price is entered in **"**[**Purchase of undeveloped land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10082000-kauf-von-unbebauten-grundstuecken.md)**"**. → There is initially no split to a building. ### **The connection with buying garages** The existing garage categories are also to be distinguished accordingly. Where you first buy only undeveloped land in order to erect garages on it later, for example: You buy land for **€100,000**, then you enter these costs in the category **"**[**Purchase of undeveloped land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10082000-kauf-von-unbebauten-grundstuecken.md)**".** Where you later build a garage on this land, for **€50,000** for example, you enter these costs in the category "[Purchase of garages (own land)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081700-kauf-von-garagen-eigene-grundstuecke.md)". {% hint style="info" %} The position is different where you buy a **finished garage including a share of the land**. You are then precisely not buying undeveloped land. The total purchase price then has to be split between the non-depreciable land and the garage/building share. {% endhint %} ### **Enter incidental purchase costs separately** Besides the land purchase price itself, further incidental purchase costs arise when buying **undeveloped** land. They cannot simply be entered in the category "[Purchase of undeveloped land](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10082000-kauf-von-unbebauten-grundstuecken.md)" but have to be entered in the categories provided for them, such as: **Real estate transfer tax** * "[Real estate transfer tax, purchase of undeveloped land](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10072100-grunderwerbsteuer-kauf-unbebaute-grundstuecke.md)" **Land registry costs** * "[Land register, land charge, conveyance priority notice, checking a right of first refusal, purchase of undeveloped land](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10071700-grundbuch-grundpfand-auflassungsvormerkung-pruefung-vorkaufsrecht-kauf-unbebau.md)" **Estate agent costs** * "[Estate agent share, purchase of undeveloped land](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10088600-makleranteil-kauf-unbebaute-grundstuecke.md)" **and the notary share categories** * "[Notary share, undeveloped land](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10095500-notaranteil-unbebaute-grundstuecke.md)" ### **Which documents should you keep?** Keep in particular: * the notarised land purchase agreement, * the purchase price, * proof of payment, * the real estate transfer tax assessment, * land register documents, * notary and estate agent documents, * with planned development, the building contract and developer documents where applicable, * documents showing whether the land purchase and the later development are independent of one another. With a land purchase followed by a new build in particular, it should remain permanently comprehensible which costs belong to the **land** and which costs to the **building erected later**.