Optimize Your Purchase Agreement – Two Smart Clauses You Can’t Miss
When you’ve negotiated the property and “Jetzt fehlt nur noch der Kaufvertrag,” don’t just sign—optimize your purchase agreement. These two contract clauses are legally savvy and financially strategic.
Include Kitchen & Furniture with Declared Values
If an Einbauküche or furnishings are part of the deal, always list them with their value—e.g. “Küche im Wert von 10 000 € im Kaufpreis enthalten.”
Why this matters:
- You save about 5 % Grunderwerbsteuer on that portion.
- You can depreciate the kitchen at 10 % per year.
Always do it—saves you hundreds of euros.
Allocate Purchase Price: Building vs. Land
Your purchase price = Building + Land. Land = zero depreciation. Building = ~2 % per year depreciation.
Goal: Maximize the building share. Targets like 90 % building / 10 % land are common, especially where land prices remain moderate.
While there’s no guarantee the Finanzamt will approve, it significantly improves your case—and ultimately your cash flow.
Practical Example
- Purchase price: 300 000 €
- Declare kitchen: 10 000 € → 5 % tax saving = 500 €
- Allocate building: 270 000 € → 2 % depreciation = 5 400 €/year
- Land: 30 000 € → no depreciation
- More write-off = more savings.
Conclusion
By optimizing your purchase agreement, you save on taxes (Grunderwerbsteuer), boost depreciation (AfA), and free up cash for rent, improvements, or reinvestment. Optimize your purchase agreement—it’s your secret weapon.
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