In general, the purchase price of an asset plus the usual incidental acquisition costs. Incidental acquisition costs are payments made in addition to the purchase price in the narrower sense, such as, for example, broker’s commission, land transfer tax, court and notary fees, surveying costs, land registration fees, development fees for connection to roads, sewers and pipelines, especially in new development areas, costs of soil surveys, fees for an appraisal of the heating system, etc.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/

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