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# Broker commission for sales

Help on the Immodio entry item Commissions for estate agents for sales of properties.

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You use this category for **estate agent commissions or brokerage fees** directly connected with the **sale** of a property.

For tax purposes such estate agent costs are in principle **not** running income-related expenditure from letting and leasing but costs of disposing of the property, that is costs of a private disposal transaction under Section 23 EStG.

{% hint style="warning" %}
Estate agent costs for **letting** a property, by contrast, do **not** belong in this category but in "[Commissions to estate agents for letting, estate agent commission for letting](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10101200-provisionen-fuer-makler-fuer-verkauf-und-vermietung.md)".
{% endhint %}

### **Example: selling a let apartment building**

You sell an apartment building that was previously let for: **€600,000**

For successfully brokering the sale you pay the estate agent: **€20,000 in commission**

You then post the **€20,000** to the category "[Commissions to estate agents for a sale, estate agent commission for a sale](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10101200-provisionen-fuer-makler-fuer-verkauf-und-vermietung-1.md)".

{% hint style="info" %}
They are, however, **not** running income-related expenditure of your previous letting activity.
{% endhint %}

### **A special case: the sale demonstrably serves to finance another let property**

In particular exceptional cases a seller's estate agent commission can acquire a different tax connection.

The Federal Fiscal Court has held in the past that the estate agent costs of a property sale can exceptionally be taken into account as **financing costs of another let property** where the sale demonstrably serves to redeem loans on another let property with the proceeds.

For that it has to be established, among other things, on the basis of objective circumstances already at the time of the disposal that the remaining sale proceeds are to be used to finance or pay off the debt on that other let property, and they subsequently actually have to be used accordingly.

### **Assignment in Immodio**

With this category the assignment is to the **property or unit.** Select the property or the unit for which the estate agent commission was paid.

### **Do not recover from the tenant**

Estate agent commissions for selling a property are **not** running operating costs of the building.

The **"Recoverable in the operating cost statement"** switch therefore has to stay **disabled**.

### **Which documents should you keep?**

Keep in particular:

* the estate agency agreement,
* the commission invoice,
* proof of payment,
* the rental or purchase contract brokered,
* and, with a sale, where applicable records on the dates of acquisition and disposal

together on file.

That keeps it clearly comprehensible later **whether an estate agent commission arose because of a letting, a sale or a property purchase**.