Expert opinion on purchase price allocation
Benefit from our optimized purchase price allocation when it comes to explaining the shares of land and buildings to the tax office.
If you would like to commission a purchase price allocation report without a remaining useful life report, please send an e-mail to info@gutachten-afa.de - the list of necessary data and documents can be found in this block.
Please note that for properties in Bavaria there is an additional charge of € 100 per property for collecting the data. By sending your data, you agree to these costs!
We work according to the optimized Jacoby™ method, which consistently delivers better results for the taxpayer than the completion aid of the Federal Ministry of Finance.
You will receive an expert opinion from us for direct use as an attachment to a purchase contract or for subsequent submission to your tax office.
What documents and information are required for a purchase price allocation
- Purchase price of the property
- Incidental purchase costs (land transfer tax, notary costs, estate agent costs, etc.)
- Copy of the purchase contract
- Repair and other investment requirements
- Plot area / extract from the land register
- Valid standard land value at the time of purchase (if available)
Expert opinion on purchase price allocation - simply explained
The purpose of an expert opinion on the apportionment of the purchase price is to provide the tax office with an expert opinion on the plausibility of the relationship between the land and the building (or part of the building) on it.
In every normal real estate transaction (purchase of a condominium, purchase of an apartment building, etc.), you buy the land and the building and/or a part of the building located on this land ("land and stones").
Since you are buying the ground on which the property is located cannot be claimed for tax purposes (= depreciate), as land (from the point of view of the tax office) does not depreciate and will continue to exist in this form for a long time to come, it is naturally in your interest to buy as little land as possible and increase the depreciable portion of the building.
We pursue precisely this goal with various approaches in order to optimize your building share vis-à-vis the tax office.
If you have any further questions, please do not hesitate to contact us.