> 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/10088600-makleranteil-kauf-unbebaute-grundstuecke.md). # Broker's share of the purchase of undeveloped land Help on the Immodio entry item Estate agent share, purchase of undeveloped land.
Use this category for **estate agent costs when buying undeveloped land** where on the acquisition you acquire exclusively **land and no existing building**. Unlike buying developed land, the estate agent costs here in principle **do not have to be split between the land and the building**, because there is no building at the time of the acquisition. {% hint style="warning" %} Where the estate agent arranges only the purchase of this undeveloped land for you, the estate agent share attributable to the land is therefore in principle: **100%** {% endhint %} #### **With undeveloped land the whole estate agent's commission in principle belongs in this category** Where you buy exclusively undeveloped land, the acquisition initially consists only of: * **the land** At that time there is in particular no: * building share, * residential building share, * depreciable building value, across which part of the estate agent's commission would have to be spread. The following therefore applies in principle: **The whole estate agent's commission for buying the undeveloped land is entered in the category "**[**Estate agent share, purchase of undeveloped land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10088600-makleranteil-kauf-unbebaute-grundstuecke.md)**".** That corresponds directly to the system of the category **"**[**Purchase of undeveloped land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10082000-kauf-von-unbebauten-grundstuecken.md)**"** There too, with land that is actually undeveloped, the purchase price is initially attributed entirely to the land. #### **Example: buying an undeveloped building plot** You buy undeveloped land for: **€200,000** At the time of the acquisition there is **no building** on the land. For arranging the land purchase the estate agent charges: **€7,140** As only land was acquired, the estate agent's commission does not have to be spread across the land and a building. You therefore enter the whole **€7,140** in the category **"**[**Estate agent share, purchase of undeveloped land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10088600-makleranteil-kauf-unbebaute-grundstuecke.md)**".** #### **The land's estate agent costs are not depreciated** For tax purposes land is not depreciable like a building. Not only the land purchase price itself but also the incidental acquisition costs attributable to it are therefore in principle **not depreciable through the building depreciation**. The tax authorities expressly make clear that acquisition costs of the land including the incidental acquisition costs attributable to it are not depreciable expenditure. {% hint style="info" %} In the example, therefore, neither the **€200,000 land purchase price** nor the **€7,140 of estate agent costs** is depreciated through the later building depreciation. {% endhint %} #### **Estate agent costs are not simply immediately deductible** The fact that land is to be let, developed or used later to erect a rental property does not automatically turn the estate agent's fee incurred on the acquisition into running income-related expenditure. The estate agent's commission serves directly to acquire the land and is therefore part of its incidental acquisition costs. Section 255 of the German Commercial Code expressly counts incidental costs as acquisition costs. For undeveloped land this distinction is particularly important, because the acquisition costs attributable to the land are **not taken into account on a running basis through normal depreciation**. #### **What happens if you erect a building on the land later?** The original estate agent costs of the land purchase remain **acquisition costs of the land**. They do not later become partly building costs merely because you develop the land after the purchase. **Example: buying land and building an apartment building later** You first buy undeveloped land: **€200,000** The estate agent costs for the land purchase: **€7,140** You enter this **€200,000** in the category **"**[**Purchase of undeveloped land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10082000-kauf-von-unbebauten-grundstuecken.md)**"** and the estate agent costs of **€7,140** in the category **"**[**Estate agent share, purchase of undeveloped land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10088600-makleranteil-kauf-unbebaute-grundstuecke.md)**"** A year later you have an apartment building erected on it. The production costs of the building: **€600,000** This **€600,000** belongs in the appropriate building or production cost category. The original **€7,140 of estate agent costs for acquiring the land stays with the land** and is **not** subsequently attributed to the newly erected building at 20%, 50% or 80%, for example. #### **What about a freehold apartment or a house?** This category is not intended for: * single-family houses, * apartment buildings, * freehold apartments, * residential buildings that already exist, * other land that is already developed . With a developed acquisition, the estate agent costs in principle have to be spread in accordance with the economic split of the purchase price. You then use the category **"**[**Estate agent share, purchase of developed land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10088500-makleranteil-kauf-bebauter-grundstuecke.md)**"** for the land share and 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)**"** for the residential building share. #### **Do not recover from the tenant** The estate agent's commission for the land purchase is a one-off item of incidental acquisition costs and not a running operating cost item. The **"Recoverable in the operating cost statement"** switch therefore has to **stay disabled** for this category. #### **In short** Where you buy **undeveloped land**: * the whole purchase price initially belongs to the **land**, * the whole general estate agent's commission for that land acquisition in principle likewise belongs to the **land**, * the estate agent costs are entered in **"Estate agent share, purchase of undeveloped land"**, * there is **no** split between the land and a building planned only for the future, * the estate agent costs increase the acquisition costs of the land, * these costs are **not depreciated through the building depreciation**. Where a building is erected on the land later, the original estate agent costs of the land purchase remain permanently attributed to the **land**. Keep the **land purchase agreement and the estate agent's invoice together**, therefore, so that it remains permanently comprehensible that the estate agent's service concerned exclusively the acquisition of the undeveloped land.