BMF’s 2026 Kaufpreisaufteilung tool: what changed, typical cost inputs, and the impact on 2026 building-AfA

What actually changed in February/March 2026

The Federal Ministry of Finance (BMF) reissued its purchase‑price split (Kaufpreisaufteilung) work aid and its instruction sheet with “Stand März 2026”. The BMF’s data portal records the dataset as updated on 16 March 2026, with a time reference “Feb. 2026 – heute”. There is no separate changelog, but the official material confirms the current edition date. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Datenportal/Daten/frei-nutzbare-produkte/Anwendungen/Kaufpreisaufteilung-Grundstuecke/Kaufpreisaufteilung-Grundstuecke.html))

The 2026 instruction reiterates that the tool is a “qualified estimate” that can be rebutted with expert reasoning. It also spells out the order in which the aid queries available data—comparison, then income, then cost method—and that fields are greyed out where a method is not applicable. These points frame how users are expected to apply the tool. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Downloads/Steuern/Berechnung-Anleitung-Stand-Februar-2026.pdf?__blob=publicationFile&v=7))

Cost model inputs inside the aid have been refreshed to figures valid as of 1 January 2025 (to be indexed for later valuation dates). For residential use, the model now shows administration costs of €359 per dwelling (or per single‑family building), €429 per condominium, €47 per garage, maintenance of €14.00/m² and €106 per garage, plus a 2% vacancy risk; for non‑residential, it applies 3% administration and 4% vacancy risk on achievable rent. The instruction then explains how to index these 2025 figures annually. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Downloads/Steuern/Berechnung-Anleitung-Stand-Februar-2026.pdf?__blob=publicationFile&v=7))

The BMF also clarifies reference dates and sources for key inputs: the valuation date is the contract date (not transfer of benefits and burdens), and the land value must use the last officially determined standard land value (Bodenrichtwert) before the contract date from the competent Gutachterausschuss. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Downloads/Steuern/Berechnung-Anleitung-Stand-Februar-2026.pdf?__blob=publicationFile&v=7))

Trade press noted the March 2026 refresh and links the current download. Earlier in 2026 (February), professional newsletters already flagged a new edition. Together, these confirm that buyers completing in 2026 should work off the “Stand März 2026” materials. ([haufe.de](https://www.haufe.de/steuern/finanzverwaltung/bmf-arbeitshilfe-zur-kaufpreisaufteilung_164_447462.html))

What the tool asks for and the typical cost values it uses

Inputs are property type, contract date, areas, standard land value (Bodenrichtwert), evidence of comparison factors or rents, and (for the cost method) typified construction costs. The instruction confirms scope limitations: the aid covers the building types listed in Annex 4 ImmoWertV and is not to be used for hall‑type buildings. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Downloads/Steuern/Berechnung-Anleitung-Stand-Februar-2026.pdf?__blob=publicationFile&v=7))

Land value is calculated from plot size times the official standard land value; where the committee publishes a typical plot size, use it; otherwise, the instruction provides a fallback for excess “Hinterland” areas. Since the final allocation splits the total price in proportion to the separate land and building values, a higher Bodenrichtwert mechanically increases the land share of a fixed total price. This follows directly from the computation steps set out in the instruction. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Downloads/Steuern/Berechnung-Anleitung-Stand-Februar-2026.pdf?__blob=publicationFile&v=7))

Inside the cost method example, the aid starts from NHK 2010 base values (for example, €835/m² BGF for a freestanding single‑family house in standard class 3), converts BGF to living area with published factors, adds a 3% lump‑sum for external works, indexes by the national construction price index to the acquisition year, and then applies regional and age adjustments. In the example this yields typified construction costs (THK) of roughly €2,666/m² before multiplying by living area. These are model values, not market prices. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Downloads/Steuern/Berechnung-Anleitung-Stand-Februar-2026.pdf?__blob=publicationFile&v=7))

For the income method, the aid deducts modelled operating costs from achievable rent. The residential model uses the 2025 values noted above and capitalises the net building income over the remaining life; the example shows a 3.5% interest assumption when an object‑specific rate is not provided. Where no unit count is known, the aid estimates it from an average dwelling size of 94 m² (Destatis reference cited in the instruction). ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Downloads/Steuern/Berechnung-Anleitung-Stand-Februar-2026.pdf?__blob=publicationFile&v=7))

How this shapes building‑AfA for purchases in 2026

The split determines the building portion of your total acquisition cost, and that portion is the tax depreciation base. For 2026 acquisitions, linear building‑AfA under §7(4) EStG is 3% per year for buildings completed after 31 December 2022, 2% if completed between 1925 and 2022, and 2.5% if completed before 1925; non‑residential business property with a building application after 31 March 1985 also depreciates at 3%. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/estg/__7.html))

If you buy a brand‑new residential building in 2026, degressive AfA of 5% is possible only if the building is in the EU/EEA and was acquired by the end of its completion year, with the obligatory purchase contract concluded between 1 October 2023 and 30 September 2029. Otherwise, linear AfA applies. The tool only affects the size of the building cost base, not the statutory rate. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/estg/__7.html))

The instruction confirms that the allocation is done on the contract date and that acquisition incidental costs (e.g., RETT, notary, broker) are included in the total price before proportional splitting—so the building share also carries its proportion of those costs into the AfA base. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Downloads/Steuern/Berechnung-Anleitung-Stand-Februar-2026.pdf?__blob=publicationFile&v=7))

Where your contract already sets a purchase‑price split, courts accept it if it reflects real value relations and is economically tenable; the BFH has ruled that tax courts may not simply replace a contractual split with the BMF aid’s output. That means the aid is useful evidence but not binding. Consider obtaining a valuer’s report if significant tax amounts are at stake. ([anwalt24.de](https://www.anwalt24.de/urteile/bfh/2015-09-16/ix-r-12_14?utm_source=openai))

Practical steps for foreign buyers using the 2026 tool

- Obtain the Bodenrichtwert applicable at the last determination date before your contract from the local Gutachterausschuss. Where a typical plot size is published, note it; otherwise, follow the instruction’s guidance on excess plot areas. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Downloads/Steuern/Berechnung-Anleitung-Stand-Februar-2026.pdf?__blob=publicationFile&v=7))

- If comparison factors exist for condominiums or single‑family houses in your area, gather them; the tool prefers the comparison method when data exist. If not, assemble rent evidence so the income method can be run before falling back to the cost method. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Downloads/Steuern/Berechnung-Anleitung-Stand-Februar-2026.pdf?__blob=publicationFile&v=7))

- Expect the model’s operating‑cost inputs for residential property to start from the 1 January 2025 values and be indexed. Verify the index year used in the sheet against your acquisition year. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Downloads/Steuern/Berechnung-Anleitung-Stand-Februar-2026.pdf?__blob=publicationFile&v=7))

- The aid is explicitly a rebuttable estimate. For high‑value deals, ask a German tax adviser (Steuerberater) and, where needed, commission a valuation that follows ImmoWertV. Courts have held that the BMF aid does not bind judges. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Downloads/Steuern/Berechnung-Anleitung-Stand-Februar-2026.pdf?__blob=publicationFile&v=7))