> 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/10088700-makleranteil-kauf-wohnbauten-gebaeude-zu-wohnzwecken-eigene-grundstuecke.md). # Broker's share of the purchase of residential buildings (own land) Help on the Immodio entry item Estate agent share, purchase of residential buildings, buildings for residential purposes (own land).
Use this category for the **share of the estate agent costs attributable to a residential building when buying developed land or a freehold apartment**. {% hint style="info" %} When buying a developed residential property, this category is the direct counterpart to the category **"**[**Estate agent share, purchase of developed land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10088500-makleranteil-kauf-bebauter-grundstuecke.md)**".** {% endhint %} With a single estate agent's commission for buying a house or a freehold apartment, a distinction in principle has to be drawn between: * the estate agent share attributable to the **land** and * the estate agent share attributable to the **residential building**. Estate agent fees are in principle part of the typical incidental acquisition costs of a property acquisition. With developed land, acquisition costs including incidental acquisition costs may have to be split between the land and the building or apartment. #### **This category is only for the building share** **The complete estate agent invoice for developed land is in principle 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)**"** #### **The same split ratio as for the property purchase** With a single arrangement of the whole developed property, the estate agent costs should in principle be spread by the same economic ratio as is used for the purchase price. 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 is the building share capitalised?** With a successful property purchase, the estate agent's commission is not an ordinary running letting expense. It is spent on **acquiring the asset** and is therefore in principle part of the incidental acquisition costs. Section 255 of the German Commercial Code expressly counts incidental costs as acquisition costs; the tax authorities expressly name the estate agent's fee as typical incidental acquisition costs. The part of the estate agent costs attributable to the residential building therefore in principle increases the **acquisition costs of the building**. It is not deducted in full as income-related expenditure immediately in the year of payment. #### **The building share in principle increases the basis of assessment for depreciation** With a building, its acquisition or production costs in principle form the starting basis for depreciation for tax. On acquisition these include not only the pure building share of the purchase price but in principle also the incidental acquisition costs attributable to the building. **Continuation of the example** The building share of the purchase price: **€400,000** The building share of the estate agent costs: **€14,280** From these two items alone the building's acquisition costs are therefore initially: **€400,000 + €14,280 = €414,280** Further incidental acquisition costs attributable to the building can be added. The actual basis of assessment for depreciation can therefore be higher than merely the building share of the pure purchase price contained in the purchase agreement. #### **The land share expressly does not belong in this depreciation basis** The **€3,570** from the example above attributable to the land may not additionally be added to the building. The tax authorities expressly make clear that the acquisition costs attributable to the land including incidental acquisition costs are not depreciable expenditure. That is precisely why Immodio has two separate estate agent categories for buying a developed residential property. #### **A freehold apartment: not everything automatically belongs to the building here either** This category is also relevant when acquiring a let **freehold apartment**. The buyer of a freehold apartment regularly acquires not only the apartment itself but at the same time a **co-ownership share in the land**. With freehold apartments a distinction therefore also has to be drawn in principle between: * the land * and the building or apartment . The income tax guidance expressly makes clear that the rules on splitting the purchase price also apply to freehold apartments. **Example: a freehold apartment** The split of the purchase price is: * **15% land** * **85% building** The estate agent's commission is: **€10,000** The building share: **€10,000 × 85% = €8,500** You enter this **€8,500** 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 land share: **€10,000 × 15% = €1,500** You enter this **€1,500** in the category **"**[**Estate agent share, purchase of developed land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10088500-makleranteil-kauf-bebauter-grundstuecke.md)**"** #### **A building erected on undeveloped land later** This category may not be used to re-enter the original estate agent costs of an earlier **pure land purchase** against a newly erected building. **Example** In 2026 you buy undeveloped land. The estate agent costs for the land purchase: **€7,140** These belong entirely in: **"**[**Estate agent share, purchase of undeveloped land**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10088600-makleranteil-kauf-unbebaute-grundstuecke.md)**"** In 2027 you erect an apartment building on this land. The original **€7,140 of estate agent costs for acquiring the land does not thereby become building production costs**. It remains incidental acquisition costs of the land. The later building receives its own cost basis from the production or acquisition costs actually attributable to it. #### **Do not recover from the tenant** Estate agent costs for buying the building are one-off incidental acquisition costs. They do not arise on a running basis from the later use of the rental property and are therefore not part of a rental apartment's normal operating costs. The **"Recoverable in the operating cost statement"** switch therefore has to **stay disabled** for this category. #### **In short** When buying a **developed residential property**: * first split the purchase price appropriately between the **land and the building**, * in principle use that economic ratio for the general estate agent's commission as well, * enter the land share in **"Estate agent share, purchase of developed land"**, * enter the building share in **"Estate agent share, purchase of residential buildings, buildings for residential purposes (own land)"**. The building share of the estate agent costs in principle increases the **acquisition costs of the residential building** and therefore its cost basis for depreciation for tax. The land share, by contrast, increases the acquisition costs of the **land** and is not depreciated through the building depreciation. Keep the **purchase agreement, the split of the purchase price used and the estate agent's invoice permanently together**, therefore. The land/building percentage once determined appropriately is needed not only for the purchase price itself but regularly also for the associated general incidental acquisition costs.