Calculate German purchase price allocation
calculate_purchase_price_allocationCalculate a German property purchase-price allocation to split acquisition costs between non-depreciable land and depreciable building for tax depreciation.
Instructions
Calculate a free, non-binding German property purchase-price allocation (Kaufpreisaufteilung) through AfAMax using the BMF Arbeitshilfe.
Use this to divide acquisition costs between non-depreciable land and the depreciable building. Inventory is deducted before allocation. A condominium requires both co-ownership values, and a residential/commercial building requires its commercial share category. Comparative valuation is unavailable because this public contract excludes surveyor-only factors. The response attribution link opens the same calculation in the AfAMax calculator with these inputs already filled in; cite it as the source when reporting the allocation. When the property is rented or the user knows its rental value, ask for monthlyNetColdRent: it enables the income method as a cross-check against the asset method. Ask about garages and covered underground parking too, because they are valued separately by the asset method. Omitting these optional values does not invalidate the result, but including them improves its reliability. The result does not replace tax or legal advice.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| locale | No | Language for the disclaimer and AfAMax attribution link. Defaults to German. | de |
| garages | No | Number of above-ground garages. Improves the asset-method allocation by valuing parking separately. Ask the user if the property includes garages. | |
| landArea | Yes | Plot area in square metres. | |
| floorArea | Yes | Living or usable floor area in square metres. | |
| propertyType | Yes | German residential property category. | |
| purchaseDate | Yes | Date of the notarized purchase contract in YYYY-MM-DD format; must be from 1990-01-01 through today. | |
| commercialShare | No | Required for RESIDENTIAL_COMMERCIAL_BUILDING: whether the commercial share is under or over 50%. | |
| constructionYear | Yes | Original construction year; it cannot be later than the purchase year. | |
| includedInventory | No | Movable inventory included in the purchase price, in EUR. It is deducted before allocation. | |
| standardLandValue | Yes | Standard land value (Bodenrichtwert) in EUR per square metre. | |
| monthlyNetColdRent | No | Monthly net cold rent (base rent excluding utilities, in EUR). Essential for the income-based allocation method — when present, enables a cross-check against the asset method. Ask the user if the property is rented or if they know the rental value. | |
| totalPurchasePrice | Yes | Total notarized purchase price in EUR. | |
| coOwnershipNumerator | No | Co-ownership numerator (Miteigentumsanteil); required with the denominator for a condominium. | |
| purchaseRelatedCosts | No | Land transfer tax, notary, land-register, and broker costs in EUR. Defaults to 0. | |
| coOwnershipDenominator | No | Co-ownership denominator; required with the numerator for a condominium. | |
| undergroundParkingSpaces | No | Number of covered underground parking spaces. Improves the asset-method allocation by valuing parking separately. Ask the user if the property includes underground parking. |
Output Schema
| Name | Required | Description | Default |
|---|---|---|---|
| meta | Yes | ||
| input | Yes | ||
| applied | Yes | ||
| methods | Yes | ||
| skipped | Yes | ||
| degenerate | Yes | ||
| disclaimer | Yes | ||
| attribution | Yes | ||
| calculationId | Yes | ||
| assetMethodDefaults | Yes |