Optimise Your Purchase Contract

Design your purchase contract cleverly – two essential clauses

„All that's left is the purchase contract.“ A sentence that sounds harmless but can decide the financial success of your property investment. While most people are only thinking about signing, this is one of the best chances to save real money – fully legal and with your accountant's backing.

Anyone who structures their purchase contract cleverly secures tax benefits, depreciation potential and saves transfer tax. Two small additions to the contract text – big impact on your bottom line. Here's what they are, why you should use them and how to get them properly into the notarial contract.

State kitchen & furniture with a value

If a fitted kitchen or furniture is included, always list it with a value in the contract – e.g. „Kitchen valued at €10,000 included in purchase price.“

Why?

• Saves you 5% transfer tax on that amount.
• You can depreciate the kitchen at 10% per year.
• Always worth it – saves hundreds of euros.

Split the purchase price – Use more depreciation

Purchase price = building + land.

• Land = no depreciation.
• Building = around 2% AfA per year.

Goal: keep the building share as high as realistically possible.

Example: 90% building / 10% land, especially in areas with moderate land values.

That's not a guarantee, but it strengthens your position with the tax office.

Example calculation

• Purchase price: €300,000
• Kitchen: €10,000 → tax saving €500
• Building: €270,000 → 2% AfA = €5,400/year
• Land: €30,000 → no AfA

Conclusion

If you optimise your purchase contract, you save transfer tax, get more depreciation and gain financial flexibility – for rent, refurbishment or your next investment. Optimising the contract is your smart lever.

For individual strategy and support, take a look at our coaching programme at Immojourney.