Calculate German purchase price allocation
calculate_purchase_price_allocationAllocate a German property purchase price between land and building for tax depreciation. Uses AfaMax and the BMF Arbeitshilfe, deducting inventory before allocation.
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. Provide monthlyNetColdRent when known so the income method can be calculated; otherwise only the asset method is available. Comparative valuation is unavailable because this public contract excludes surveyor-only factors. 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 enclosed garage spaces. Defaults to 0. | |
| 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 | Total monthly net cold rent in EUR. A positive value enables the income method; omitting or passing 0 leaves it unavailable. | |
| 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 underground parking spaces. Defaults to 0. |
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 |