{"id":20260,"date":"2025-12-26T12:15:48","date_gmt":"2025-12-26T11:15:48","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/buying-a-building-for-your-business-heres-what-you-can-and-cant-depreciate\/"},"modified":"2026-03-30T14:16:59","modified_gmt":"2026-03-30T12:16:59","slug":"buying-a-building-for-your-business-heres-what-you-can-and-cant-depreciate","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/buying-a-building-for-your-business-heres-what-you-can-and-cant-depreciate\/","title":{"rendered":"Buying a building for your business? Here\u2019s what you can (and can\u2019t) depreciate"},"content":{"rendered":"

What is depreciation?<\/h2>\n

When you buy a major asset (like a building, machine, or computer), you can\u2019t deduct the full cost in one go. Since you\u2019ll use it for several years, the cost has to be spread over time, this is called depreciation.
\u200b
\u200bIn short:<\/b> each year, you will deduct part of the purchase price from your taxable income.\u200b
\u200b<\/p>\n

What can you depreciate (and what can\u2019t you)?<\/h2>\n

\u2705 The part of the building used for professional purposes: <\/b>
If you buy a property and use it for work, only the business-related portion can be depreciated. For example, if your home office takes up 25% of your house\u2019s surface, you can only depreciate 25% of the building.
\u200b<\/p>\n

\u274c The land : <\/b>
Land doesn\u2019t wear out, so it can\u2019t be depreciated. Only the building itself is depreciable.<\/p>\n

How do you split the value between building and land?<\/h2>\n

When you buy real estate, the price usually includes both the land and the building. Since only the building can be depreciated, you need to split the total cost between the two.
\u200b<\/p>\n

There\u2019s no strict legal rule in Belgium, but here are some tips:<\/p>\n

    \n
  • \n

    \ud83e\uddee Make a reasonable and objective estimate.<\/b> You can hire a surveyor (g\u00e9om\u00e8tre-expert) to determine the value of the land and the building separately.
    \u200b<\/p>\n<\/li>\n

  • \n

    \ud83d\udcdd Include this breakdown in the deed of sale.<\/b> It will strengthen your case if the tax authorities ever question your depreciation.
    \u200b<\/p>\n<\/li>\n

  • \n

    \ud83d\udcc9 The lower the land value, the more you can depreciate.<\/b> But be careful, if the land is valued unrealistically low, it could raise red flags during an audit.<\/p>\n<\/li>\n<\/ul>\n

    Can the tax authorities challenge your split?<\/h2>\n

    Yes, they can. They might suggest a different allocation, usually assigning a higher value to the land<\/b> (which would then reduce your depreciation). But they can\u2019t just compare your land to a vacant plot<\/b>, a built-on plot usually has a lower<\/b> standalone value.
    \u200b<\/p>\n

    That\u2019s why having an expert report is useful: it shows that your numbers are fair and accurate. <\/p>\n

    \n

    In summary : <\/h2>\n

    \n\n\n\n\n\n\n
    \n

    \u2705 You can depreciate the professional portion<\/b> of the building<\/b><\/p>\n<\/td>\n<\/tr>\n

    \n

    \u274c You cannot depreciate the land<\/b><\/p>\n<\/td>\n<\/tr>\n

    \n

    \ud83c\udf0d You are responsible for allocating the purchase price between land and building<\/p>\n<\/td>\n<\/tr>\n

    \n

    \ud83d\udc68\u200d\ud83d\udcbc A professional valuation<\/b> can help justify your depreciation if needed<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

    \n

    \n

    How does it work in the Accountable<\/b> app?<\/h2>\n

    For example, let\u2019s say you made a purchase for \u20ac200,000<\/b>:<\/p>\n

    \n

    \ud83d\udcb6 Land value<\/b>: \u20ac60,000
    \ud83c\udfe0 Building value<\/b>: \u20ac140,000
    \u200b
    1. Create a new expense by clicking on \u201cUpload a new expense\u201d<\/b>.<\/p>\n

    \n

    <\/div>\n

    2. Click on \ud83d\udcc1 “Select a file or a folder”<\/b><\/p>\n

    \n

    <\/div>\n

    \u200b
    3. Import your supporting documents<\/b> (the deed of sale or the notary’s invoice).
    \u200b
    \ud83d\udcdc It is essential that the notarial deed or purchase documents clearly specify the price breakdown between the land value<\/b> and the building value<\/b>.<\/p>\n

    4. Select the category \ud83c\udff7\ufe0f “Land and construction”<\/b>, then choose:<\/p>\n

      \n
    • \n

      \ud83d\udfe9 “Land”<\/b> for the land portion (not depreciable<\/b>)
      \u270d\ufe0f Fill in all the relevant information and amounts related to the land<\/b>.
      \u200b<\/p>\n<\/li>\n<\/ul>\n

      <\/div>\n
      \n

      5. Then add an item<\/b> by clicking on \u2795 “Add an item”<\/b><\/p>\n

      \n

      <\/div>\n

      6. Select the category \ud83c\udfd7\ufe0f “Built land”<\/b> for the building value<\/b> (with linear depreciation<\/b>, generally over 20 to 33 years<\/b>, depending on the type of construction).
      \u200b
      \u270d\ufe0f Fill in all the relevant information and amounts related to the building.
      \u200b
      \u200b<\/p>\n

      <\/div>\n

      \n

      \u200b
      7. Make sure to indicate the correct percentage of professional use<\/b>
      \ud83d\udcca This determines how much of the expense is deductible.<\/p>\n

      \u200b8. Click on \ud83d\udcbe “Save”<\/b><\/p>\n

      \n

      \n\n\n\n
      \n

      \u26a0\ufe0f Reminder<\/b>:
      \u200bNotary fees can<\/b> be depreciated<\/b>!
      The recommended category for notary fees is: “Legal & other fees” > Legal fees<\/b>“
      \u200b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

      \u200b
      \u200bNeed help managing depreciation or your taxes? Contact us ! <\/b><\/p>\n","protected":false},"excerpt":{"rendered":"

      Are you self-employed and planning to buy a building for your business? Part of the cost can be deducted from your taxable income.<\/p>\n","protected":false},"featured_media":0,"template":"","class_list":["post-20260","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"\nBuying a building for your business? Here\u2019s what you can (and can\u2019t) depreciate - Accountable<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accountable.eu\/en-be\/help-center\/buying-a-building-for-your-business-heres-what-you-can-and-cant-depreciate\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Buying a building for your business? 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