Kaufpreisaufteilung
Splitting the purchase price between land and building.
Kaufpreisaufteilung is the allocation of a total purchase price between the non-depreciable land and the depreciable building. It must follow the ratio of the market values of land and building, not a flat 80/20. A split agreed in the notarial contract is generally respected if it reflects economic reality; otherwise the Finanzamt can replace it. The BMF publishes an official work aid that derives the split from the Bodenrichtwert, the plot share, the living area and the building year. In expensive city locations the land share is often far above 20 %, which lowers the AfA. Decide the split once with documented inputs, keep the calculation, and use the same building basis every year.
Last reviewed: by Yann Lephay.