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This depends on the income situation as well as the use. In other words, whether the property is acquired for own use or as an investment.

This depends, among other things, on the value of the property in conjunction with the tax allowances. Consultation with a tax advisor or accountant with corresponding costs is advisable.

Land and rights equivalent to land (e.g. heritable building rights) are a delimited part of the earth's surface (§ 905 BGB) and are registered in the land register.

The declaration of division is regulated in § 8 of the Condominium Act (WEG). The declaration of division can be described as the "statutes" or "basic law" of a divided property, as all the essential rights and obligations of the co-owners are established here.

The responsible expert committee evaluates all property sales and uses them to determine location-specific "standard land values", which are generally published every two years. These averaged prices apply to average plots of land in a defined area with a specific development potential at a given point in time.