The fiscal administration would generally recognise a verifiable apportionment of the purchase price that is made in a purchase agreement if the value is not merely illusory and does not constitute an abusive tax scheme.
Therefore, in the purchase agreement it is already possible to influence which (appropriate) share of the purchase price may be depreciated in the future.
The Federal Ministry of Finance has now published, on its internet site, an updated guideline on the apportionment of the purchase price in the case of developed real estate. The inputs for the calculation tool include the total purchase price, the living space and usable space, the size of the plot and the indicative land value. The output will then be the calculated individual values for the land as well as for the structures that have been erected; subsequently, these can be expressed - in accordance with their percentage shares - in purchase price portions in €.