Accessories

Accessories, as defined in real estate law, are movable items that, without being an integral part of the main property, are intended to serve the economic purpose of the main property on a permanent basis and are situated in a spatial relationship with it that is consistent with this purpose (Section 97 of the German Civil Code (BGB)). Classic examples in the real estate sector include built-in kitchens, garden tools, heating systems, garage door openers, and satellite systems. The legal classification as an accessory has direct consequences for purchase agreements, real estate liens, and the transfer of possession in real estate transactions.

Distinction: Component, Accessory, Simple Movable Object

Crucial for purchase agreements is the distinction between essential components (permanently attached, cannot be removed without destruction, Sections 93-94 BGB), accessories (permanently serving the main purpose but separable), and simple movable items (no permanent connection to the property).

Essential components are automatically transferred with the property-a permanently installed floor heating system is not an accessory but a component of the building and must be transferred. In case of doubt, accessories are also sold along with the property (Section 311c of the German Civil Code), unless otherwise agreed in the purchase contract. Movable property such as personal furnishings, works of art, or the seller’s garden tools are generally not included in the purchase price-unless they are expressly agreed upon.

Drawing the line in individual cases is not always easy. Depending on the design, a built-in kitchen can be classified as an accessory (not permanently attached to the masonry, individually replaceable) or as a component (floor-to-ceiling, custom-made, cannot be removed without damage). In the event of a dispute, the court decides-which is why we always recommend an explicit provision in the purchase agreement.

Implications for the Purchase Agreement and Land Charge

The purchase agreement should precisely specify which items are fixtures and are included in the sale-and which are expressly excluded. A typical example: The seller wants to take their expensive built-in kitchen with them, but the buyer has factored it into their expected purchase price. Only a written provision in the purchase agreement can provide clarity here.

Land charges also extend to the fixtures and fittings of the property pursuant to § 1120 BGB, provided they belong to the owner. This means: In the event of a foreclosure sale, the fixtures and fittings may also be sold off, which banks take into account when determining the mortgage lending value. Anyone who removes fixtures (such as an expensive built-in photovoltaic system) prior to a foreclosure sale in order to prevent the bank from seizing them risks legal consequences for interfering with the joint liability.

Typical fixtures in real estate transactions

The most common fixtures include: garden sheds and tool sheds (unless permanently anchored), built-in kitchens, awnings, motorized exterior roller blinds, pool systems, solar systems (unless approved as part of the building structure), garage contents with shelving systems, alarm systems, and agricultural equipment. Whether an item qualifies as an accessory in a specific case is often a matter of interpretation-therefore, an explicit provision in the purchase agreement is always recommended.

In the case of commercial real estate, business equipment, production machinery, or stored goods may also be relevant as fixtures. Particular care is required here, as these items often represent significant value and may be subject to separate property rights (transfer of ownership as security, retention of title) that preclude their classification as property fixtures.

Practical Tip for Property Owners in Nuremberg and Franconia

In real estate transactions in Nuremberg and the surrounding area, we regularly see disputes over which items are included in the sale. Common sources of conflict include expensive kitchens, solar panels, outdoor furniture, or gardening tools. Our advice: Already during the purchase price negotiations, create a list of all items that are to be explicitly included in the sale or explicitly excluded-and attach this list as an appendix to the notarized purchase agreement.

The notary will draft the relevant clause in a legally sound manner. For high-value fixtures such as built-in kitchens, which are valued separately, a separate purchase price can also be agreed upon that is not subject to real estate transfer tax-this saves the buyer taxes and creates transparency for both parties.

Frequently Asked Questions

Does the seller have to sell the built-in kitchen as part of the deal?

Not necessarily. Depending on its classification, a built-in kitchen may be considered an accessory or a movable item. If it is an accessory and not excluded in the purchase agreement, Section 311c of the German Civil Code (BGB) applies: In case of doubt, it is included in the sale. However, the buyer and seller are free to agree to purchase the kitchen separately at a specific price or to exclude it. A written agreement is recommended in any case.

Does my land charge extend to my new solar system?

Yes, provided the solar system is classified as an accessory to the property and belongs to you as the owner, the land charge extends to the system pursuant to § 1120 BGB. In the event of foreclosure, the bank could therefore also include the solar system. If the system is leased or delivered under retention of title, it does not belong to the owner-and thus does not fall under the joint liability.

What happens if fixtures are removed before the sale?

If fixtures that are subject to the land charge are removed without the bank’s consent, this may be considered an infringement of the joint liability-with legal and financial consequences. Buyers should therefore verify during the inspection that all items listed in the purchase agreement are still present. A contractual clause confirming that all listed fixtures are present at the time of transfer provides additional security.

How are fixtures treated in the allocation of the purchase price?

If fixtures are listed and valued separately, the portion of the purchase price attributable to them may be exempt from real estate transfer tax-since real estate transfer tax is levied only on land and buildings, not on movable property. The prerequisite is that the allocation is realistic and in line with market conditions and has not been artificially inflated for tax-saving purposes. An expert appraisal of the fixtures and fittings protects against later objections by the tax authorities.

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