What counts as acquisition costs?
The sum of all expenses that must be incurred in the case of a property purchase. As a rule, these are made up of
– Purchase price of the real estate – costs for a contract mediation, brokerage fee, costs for the conclusion of the contract (notary / court fees, land register fees).
Furthermore, any taxes that may be incurred (land transfer tax) as well as acquisition-related expenses. These acquisition costs may be tax deductible in the form of a deduction for wear and tear (Afa).