> 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/10095400-notaranteil-grundstuecke.md). # Notary's share for land Help on the Immodio entry item Notary share, land.
You use this category for the **share attributable to land** of the purchase-related **notary costs** on acquiring land that is already developed. {% hint style="warning" %} The **complete** notary invoice for a purchase of developed property is in principle **not** posted here; the costs have to be split instead. {% endhint %} Where you buy, for example, a let detached house, apartment building or condominium apartment, for tax purposes you acquire a part of each of: * **the land** * **the building** Where applicable, a garage or other assets to be treated independently are added. Notary costs for the acquisition are in principle part of the incidental acquisition costs. With developed land they therefore have to be allocated to the components acquired according to their economic attribution. #### **This category is for the land share** This category is used directly in connection with the Immodio category **"Purchase of land"** and is the counterpart to the Immodio category **"**Notary share, residential buildings, buildings for residential purposes (own land)**"**. With the **purchase price** itself it already applies that it is split in Immodio between the two categories: 1. The share for land is posted to the category → "Purchase of land". 2. The residential building share is posted to the category → "Purchase of residential buildings, buildings for residential purposes (own land)". {% hint style="warning" %} The same principle now applies to the associated purchase-related **notary costs**: {% endhint %} 1. The share of the **notary costs** attributable to **land** is posted to the category → "Notary share, land". 2. The share of the **notary costs** attributable to the **residential building** is posted to the category → "Notary share, residential buildings, buildings for residential purposes (own land)". #### **Use the same split ratio as for the purchase price** Where the notary's supply relates generally to the entire property acquisition and cannot be attributed directly to a single component alone, the **economic split already used for the purchase price** should in principle be taken as the basis. {% hint style="info" %} For splitting a total purchase price for developed land, the Federal Ministry of Finance currently provides the **working aid as at March 2026**. You can find it [**here**](https://www.bundesfinanzministerium.de/Datenportal/Daten/frei-nutzbare-produkte/Anwendungen/Kaufpreisaufteilung-Grundstuecke/Kaufpreisaufteilung-Grundstuecke.html). {% endhint %} The percentage once determined appropriately is then needed for general incidental acquisition costs such as the **notary costs** as well. #### **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 the purchase itself you therefore post: * **€100,000** to the category **→ "Purchase of land"** and * **€400,000 →** to the category **"Purchase of residential buildings, buildings for residential purposes (own land)".** **Now the notary costs:** The purchase-related **notary costs** for the purchase now amount to: **€5,000.** These are in principle likewise split in the ratio **20% / 80%**: * land share: **€5,000 × 20% = €1,000** * building share: **€5,000 × 80% = €4,000** You post the **€1,000** for the land share to the category **"Notary share, land"** You post the **€4,000** for the building share to the category **"Notary share, residential buildings, buildings for residential purposes (own land)"** {% hint style="info" %} The same principle of splitting the costs also applies to the purchase of a **condominium apartment**. {% endhint %} #### **Important: separate acquisition costs and financing costs** {% hint style="warning" %} Notary fees for **securing a loan** do **not** belong to this land share. {% endhint %} Notary fees for securing a loan are attributed to the financing costs, that is to the **costs of obtaining finance**. Notary costs for a **land charge or loan security** count as **costs of obtaining finance** and are **not** posted to the category "**Notary share, land**" but to the category "**Costs of obtaining finance (for example valuation, notary and land registry fees)**". #### **Why is the land share recorded separately?** Land and buildings are treated differently for tax purposes. The building is in principle subject to wear and tear and can be taken into account through building depreciation. {% hint style="info" %} Land, by contrast, is not subject to wear and tear and is **not** depreciated. {% endhint %} The incidental acquisition costs therefore also have to be separated accordingly. The Federal Fiscal Court confirms that acquisition costs attributable to land cannot be taken into account through depreciation because it is not subject to wear and tear. #### **Do not confuse this with undeveloped land** This category is intended for the **land share of an acquisition of developed land**. Where, by contrast, you actually buy exclusively **undeveloped land**, post these costs to the category: **"**[**Notary share, undeveloped land**](#notaranteil-unbebaute-grundstucke)**"** {% hint style="info" %} With purely undeveloped land there is no building share on acquisition. The general purchase-related notary invoice therefore does **not** have to be split between land and building. {% endhint %} #### **Note a garage or further assets** Where the acquisition consists not only of land and a residential building, the notary invoice may not automatically be allocated to only two categories. Where, for example, a garage is recorded independently, the purchase price split can be: * **the land** * **the residential building** * **the garage** The **notary costs** should then follow the same economic attribution, with the garage share additionally being posted to the category **"Notary share, garages"**. #### **Do not recover from the tenant** Notary costs of the property purchase are incidental acquisition costs of the owner and not running operating costs. The **"Recoverable in the operating cost statement"** switch therefore has to stay **disabled**.