> 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/10088500-makleranteil-kauf-bebauter-grundstuecke.md). # Broker's share of the purchase of developed land Help on the Immodio entry item Estate agent share, purchase of developed land.
Use this category for the **share of the estate agent costs attributable to the land when buying land that is already developed**. Where you buy a let single-family house, apartment building or freehold apartment through an estate agent, for example, for tax purposes you acquire not only a building but at least: * **the land** * **the building** With a successful property acquisition, estate agent costs are in principle part of the **incidental acquisition costs**. With developed land, the incidental acquisition costs also have to be split between the **land and the building**. #### **This category is only for the land share of the estate agent costs** **With developed land, the whole estate agent invoice is not entered here.** With a residential property the following typically applies: * the estate agent share attributable to the **land** is entered in the category **"**[**Estate agent share, purchase of developed land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10088500-makleranteil-kauf-bebauter-grundstuecke.md)**"** * the estate agent share attributable to the **residential building** is entered in the category **"**[**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)**"** The two categories therefore belong directly together. That is the same system as with the purchase price itself: * **the land** → **"**[**Purchase of land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10081800-kauf-von-grundstuecken.md)**"** * **the residential building** → **"**[**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)**"** #### **Use the same split ratio as for the purchase price** Where the purchase price of the developed land was split appropriately between the **land and the building**, that economic ratio is in principle also applied to an estate agent's commission concerning the acquisition of the whole property. Where the split of the purchase price is, for example: * **20% the land** * **80% the residential building** the general estate agent costs are in principle also attributed: * **20% to the land** * **80% to the residential building** . **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%** For arranging the property purchase you also pay an estate agent's commission of: **€17,850** As the estate agent's commission concerns the acquisition of the whole developed property, it is likewise split in the ratio **20% / 80%**. The land share: **€17,850 × 20% = €3,570** You enter this **€3,570** in the category: **"**[**Estate agent share, purchase of developed land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10088500-makleranteil-kauf-bebauter-grundstuecke.md)**"** The building share: **€17,850 × 80% = €14,280** You enter this **€14,280** in the category **"**[**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)**"** The complete estate agent invoice is thereby split: **€3,570 + €14,280 = €17,850** #### **Why does the land share of the estate agent costs have to be recorded separately?** The land and the building are treated differently for tax. A building is in principle a **depreciable asset**. The acquisition costs attributable to the building therefore in principle form the basis of assessment for the building depreciation. **Land, by contrast, is not subject to normal wear and is not depreciated through the building depreciation.** The tax authorities expressly make clear that the acquisition costs of the land including the incidental acquisition costs attributable to it are not depreciable expenditure. In the example above, the **€3,570 estate agent share for the land** therefore increases the acquisition costs of the land. This **€3,570 is not depreciated through the building depreciation**. #### **A freehold apartment also has a land share** Where you buy a freehold apartment, for tax purposes you acquire not only the rooms of the apartment. The apartment ownership is regularly also connected with a **co-ownership share in the land**. With a freehold apartment too, the total purchase price is therefore in principle to be split between the land and the building. The income tax guidance expressly makes clear that these principles of splitting also apply to the acquisition of freehold apartments. The same split ratio is then in principle also relevant for the general estate agent's commission. **Example: a let freehold apartment** The split of the purchase price: * **15% land** * **85% building** The estate agent's commission: **€10,000** The land share: **€10,000 × 15% = €1,500** You enter this **€1,500** in: **"**[**Estate agent share, purchase of developed land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10088500-makleranteil-kauf-bebauter-grundstuecke.md)**"** The remaining **€8,500** is part of the building share. #### **Do not confuse this with undeveloped land** This category concerns only the **land share when buying land that is already developed**. Where you actually buy exclusively **undeveloped land**, by contrast, there is no building share at the time of the acquisition. The estate agent's commission then in principle belongs entirely in: **"**[**Estate agent share, purchase of undeveloped land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10088600-makleranteil-kauf-unbebaute-grundstuecke.md)**"** There is then no split between the land and a building. #### #### #### **Recoverable in the operating cost statement** Estate agent costs for acquiring a property are one-off incidental acquisition costs and **not** running operating costs of the rental property. The **"Recoverable in the operating cost statement"** switch therefore has to **stay disabled** for this category. #### **In short** With **developed land**: * first split the purchase price appropriately between the **land and the building**. * in principle use the same economic ratio for the general estate agent's commission. * enter the **land share of the estate agent costs** in **"Estate agent share, purchase of developed land"**. * enter the **residential building share** in **"Estate agent share, purchase of residential buildings, buildings for residential purposes (own land)"**. * the land share increases the acquisition costs of the land and is **not depreciated**. Keep the **purchase agreement, the split of the purchase price and the estate agent's invoice together**, therefore. That keeps it comprehensible even years later by what ratio the incidental acquisition costs were split.