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Immobilienvorlagen und Beispiele

Praktische Beancount-Vorlagen und praxisnahe Beispiele für häufige Immobilienszenarien, einschließlich Immobilienkauf, Hypothekenzahlungen, Mieteinnahmen, Abschreibungen, werterhöhende Verbesserungen und Immobilienverkauf.

Dieser Leitfaden bietet praktische Beancount-Vorlagen und praxisnahe Beispiele für häufige Immobilieninvestitionsszenarien. Kopieren und passen Sie diese Vorlagen für Ihre eigene Mietobjektbuchhaltung an.

Entdecken Sie ein Live-Beispiel-Hauptbuch für Immobilien:

Beispiel-Hauptbuch für Immobilien in neuem Tab öffnen

Basis-Einrichtungsvorlage​

Kontostruktur-Vorlage​

; =============================================================================
; REAL ESTATE ACCOUNT SETUP TEMPLATE
; =============================================================================
 
; Property Asset Accounts
1970-01-01 open Assets:RealEstate:Property
1970-01-01 open Assets:RealEstate:AccumDepreciation
1970-01-01 open Assets:RealEstate:CapitalImprovements
 
; Bank Accounts
1970-01-01 open Assets:Bank:Checking
1970-01-01 open Assets:Bank:Savings
1970-01-01 open Assets:Bank:EscrowImpound
 
; Liability Accounts
1970-01-01 open Liabilities:Mortgage
1970-01-01 open Liabilities:SecurityDeposit
 
; Income Accounts
1970-01-01 open Income:RealEstate:Rent
1970-01-01 open Income:RealEstate:CapitalGains:LongTerm
1970-01-01 open Income:RealEstate:DepreciationRecapture
 
; Expense Accounts
1970-01-01 open Expenses:RealEstate:MortgageInterest
1970-01-01 open Expenses:RealEstate:LoanOrigination
1970-01-01 open Expenses:RealEstate:PropertyTax
1970-01-01 open Expenses:RealEstate:Insurance
1970-01-01 open Expenses:RealEstate:PropertyManagement
1970-01-01 open Expenses:RealEstate:Repairs
1970-01-01 open Expenses:RealEstate:Maintenance
1970-01-01 open Expenses:RealEstate:Depreciation
; Buyer-side closing costs (purchase only). There is deliberately no
; SellingCosts expense account: costs of sale reduce the amount realized
; at closing instead — see Property Sale Templates below.
1970-01-01 open Expenses:RealEstate:ClosingCosts
 
; Equity
1970-01-01 open Equity:Opening
 
; Commodity Definition
1970-01-01 commodity PROP123MAIN
  name: "123 Main St, Anytown, CA 90210"
  asset-class: "real-estate"
 
1970-01-01 commodity USD

Vorlagen für Immobilienkauf​

Anzahlung + Hypothek​

; Template: Purchase property with mortgage
YYYY-MM-DD * "Escrow" "Down payment — [DOWN_PCT]% of $[PRICE]"
  Assets:RealEstate:Property           1 [COMMODITY] {[PRICE] USD, YYYY-MM-DD}
  Assets:Bank:Checking              -[DOWN_PAYMENT] USD
  Liabilities:Mortgage             -[LOAN_AMOUNT] USD
 
; Example: $400,000 property with 20% down
2024-03-15 * "Escrow" "Down payment — 20% of $400,000"
  Assets:RealEstate:Property           1 PROP123MAIN {400,000.00 USD, 2024-03-15}
  Assets:Bank:Checking              -80,000.00 USD
  Liabilities:Mortgage             -320,000.00 USD

Abschlusskosten​

; Template: Loan origination fee
YYYY-MM-DD * "Lender" "Loan origination fee — [PCT]% of $[LOAN]"
  Expenses:RealEstate:LoanOrigination   [FEE] USD
  Assets:Bank:Checking                 -[FEE] USD
 
; Template: Title and escrow fees
YYYY-MM-DD * "Title company" "Title insurance, escrow fees, recording"
  Expenses:RealEstate:ClosingCosts      [AMOUNT] USD
  Assets:Bank:Checking                 -[AMOUNT] USD
 
; Template: Property appraisal
YYYY-MM-DD * "Appraiser" "Property appraisal"
  Expenses:RealEstate:ClosingCosts      [AMOUNT] USD
  Assets:Bank:Checking                 -[AMOUNT] USD
 
; Example: Closing costs for $320,000 loan
2024-03-15 * "Lender" "Loan origination fee — 1% of $320,000"
  Expenses:RealEstate:LoanOrigination   3,200.00 USD
  Assets:Bank:Checking                 -3,200.00 USD
 
2024-03-15 * "Title company" "Title insurance, escrow fees, recording"
  Expenses:RealEstate:ClosingCosts      2,800.00 USD
  Assets:Bank:Checking                 -2,800.00 USD
 
2024-03-15 * "Appraiser" "Property appraisal"
  Expenses:RealEstate:ClosingCosts        450.00 USD
  Assets:Bank:Checking                   -450.00 USD

Anfängliche Treuhandeinbehalte (Escrow Impound)​

; Template: Initial escrow deposit at closing
YYYY-MM-DD * "Escrow" "Initial escrow impound — property tax ([N] mo) + insurance (1 yr)"
  Assets:Bank:EscrowImpound              [TAX_IMPOUND] USD
  Expenses:RealEstate:Insurance          [INSURANCE_PREPAID] USD
  Assets:Bank:Checking                  -[TOTAL] USD
 
; Example: 3 months property tax + 1 year insurance
2024-03-15 * "Escrow" "Initial escrow impound — property tax (3 mo) + insurance (1 yr)"
  Assets:Bank:EscrowImpound              1,250.00 USD
  Expenses:RealEstate:Insurance          1,800.00 USD
  Assets:Bank:Checking                  -3,050.00 USD

Vorlagen für Hypothekenzahlungen​

Monatliche Tilgung + Zinsen + Treuhand​

; Template: Monthly mortgage payment with escrow
; Total payment = Interest + Principal + Escrow
YYYY-MM-DD * "Bank" "Mortgage payment — [MONTH YEAR]"
  Expenses:RealEstate:MortgageInterest    [INTEREST] USD
  Liabilities:Mortgage                    [PRINCIPAL] USD
  Assets:Bank:EscrowImpound               [ESCROW] USD
  Assets:Bank:Checking                   -[TOTAL] USD
 
; Example: 30-year fixed, $320,000 at 7.0% APR
; Monthly P&I: $2,129.06, Escrow: $566.67, Total: $2,695.73
; Month 1 interest: $320,000 × 0.07 / 12 = $1,866.67
2024-04-01 * "Bank" "Mortgage payment — April 2024"
  Expenses:RealEstate:MortgageInterest    1,866.67 USD
  Liabilities:Mortgage                      262.39 USD
  Assets:Bank:EscrowImpound                 566.67 USD
  Assets:Bank:Checking                   -2,695.73 USD
 
; Month 2 interest: ($320,000 - $262.39) × 0.07 / 12 = $1,865.14
2024-05-01 * "Bank" "Mortgage payment — May 2024"
  Expenses:RealEstate:MortgageInterest    1,865.14 USD
  Liabilities:Mortgage                      263.92 USD
  Assets:Bank:EscrowImpound                 566.67 USD
  Assets:Bank:Checking                   -2,695.73 USD

Treuhandauszahlungen​

; Template: Semi-annual property tax payment from escrow
YYYY-MM-DD * "County tax collector" "Property tax — [INSTALLMENT] installment"
  Expenses:RealEstate:PropertyTax        [AMOUNT] USD
  Assets:Bank:EscrowImpound             -[AMOUNT] USD
 
; Template: Annual insurance payment from escrow
YYYY-MM-DD * "Insurance company" "Homeowner insurance renewal — year [N]"
  Expenses:RealEstate:Insurance          [AMOUNT] USD
  Assets:Bank:EscrowImpound             -[AMOUNT] USD
 
; Example: Property tax ($5,000/yr paid semi-annually)
2024-09-15 * "County tax collector" "Property tax — first installment"
  Expenses:RealEstate:PropertyTax        2,500.00 USD
  Assets:Bank:EscrowImpound             -2,500.00 USD
 
; Example: Insurance renewal
2025-03-15 * "Insurance company" "Homeowner insurance renewal — year 2"
  Expenses:RealEstate:Insurance          1,850.00 USD
  Assets:Bank:EscrowImpound             -1,850.00 USD

Vorlagen für Mieteinnahmen​

Monatsmiete mit Verwaltungsgebühr​

; Template: Monthly rent with PM fee
YYYY-MM-DD * "Tenant" "[MONTH YEAR] rent"
  Assets:Bank:Checking                    [NET_RENT] USD
  Expenses:RealEstate:PropertyManagement  [PM_FEE] USD
  Income:RealEstate:Rent                 -[GROSS_RENT] USD
 
; Example: $2,400/mo rent with 8% PM fee ($192)
2024-04-01 * "Tenant" "April 2024 rent"
  Assets:Bank:Checking                    2,208.00 USD
  Expenses:RealEstate:PropertyManagement    192.00 USD
  Income:RealEstate:Rent                 -2,400.00 USD

Erhalt der Sicherheitskaution​

; Template: Receive security deposit (liability, NOT income)
YYYY-MM-DD * "Tenant" "Security deposit — [N] month rent"
  Assets:Bank:Checking                    [AMOUNT] USD
  Liabilities:SecurityDeposit           -[AMOUNT] USD
 
; Example: 1-month security deposit
2024-03-20 * "Tenant" "Security deposit — 1 month rent"
  Assets:Bank:Checking                    2,400.00 USD
  Liabilities:SecurityDeposit           -2,400.00 USD

Rückzahlung der Sicherheitskaution​

; Template: Return security deposit at lease end
YYYY-MM-DD * "Tenant" "Return security deposit — lease ended"
  Liabilities:SecurityDeposit            [AMOUNT] USD
  Assets:Bank:Checking                  -[AMOUNT] USD
 
; Example: Full deposit return
2025-11-01 * "Tenant" "Return security deposit — lease ended"
  Liabilities:SecurityDeposit            2,400.00 USD
  Assets:Bank:Checking                  -2,400.00 USD

Vorlagen für Betriebsausgaben​

Reparaturen (laufender Abzug)​

; Template: Repair expense — fully deductible in current year
YYYY-MM-DD * "[VENDOR]" "[DESCRIPTION]"
  Expenses:RealEstate:Repairs             [AMOUNT] USD
  Assets:Bank:Checking                   -[AMOUNT] USD
 
; Example: HVAC repair
2024-05-18 * "HVAC Pro" "A/C repair — replaced capacitor"
  Expenses:RealEstate:Repairs             285.00 USD
  Assets:Bank:Checking                   -285.00 USD
 
; Example: Plumbing repair
2024-06-10 * "Joe's Plumbing" "Fix leaking kitchen faucet"
  Expenses:RealEstate:Repairs             180.00 USD
  Assets:Bank:Checking                   -180.00 USD

Instandhaltung (laufender Abzug)​

; Template: Regular maintenance expense
YYYY-MM-DD * "[VENDOR]" "[DESCRIPTION]"
  Expenses:RealEstate:Maintenance         [AMOUNT] USD
  Assets:Bank:Checking                   -[AMOUNT] USD
 
; Example: Quarterly landscaping
2024-06-15 * "Green Lawn Care" "Quarterly landscaping — Q2"
  Expenses:RealEstate:Maintenance         360.00 USD
  Assets:Bank:Checking                   -360.00 USD
 
; Example: Annual pest control
2024-10-20 * "PestShield" "Annual termite inspection & treatment"
  Expenses:RealEstate:Maintenance         350.00 USD
  Assets:Bank:Checking                   -350.00 USD

Abschreibungsvorlagen​

Monatliche lineare Abschreibung​

; Template: Monthly depreciation entry (full month)
; Building cost / 27.5 / 12 = monthly amount
YYYY-MM-DD * "Depreciation" "[MONTH YEAR]"
  Expenses:RealEstate:Depreciation        [MONTHLY_AMOUNT] USD
  Assets:RealEstate:AccumDepreciation    -[MONTHLY_AMOUNT] USD
 
; Example: $320,000 building, monthly = $320,000 / 27.5 / 12 = $969.70
2024-04-30 * "Depreciation" "April 2024"
  Expenses:RealEstate:Depreciation        969.70 USD
  Assets:RealEstate:AccumDepreciation    -969.70 USD

Monatsmitte-Konvention (erster Monat)​

; Template: Half-month depreciation when placed in service
; Used in the month the property is placed in service
YYYY-MM-DD * "Depreciation" "[MONTH YEAR] — half-month (placed in service)"
  Expenses:RealEstate:Depreciation        [HALF_MONTH] USD
  Assets:RealEstate:AccumDepreciation    -[HALF_MONTH] USD
 
; Example: Placed in service March 15
; Half-month = $969.70 / 2 = $484.85
2024-03-31 * "Depreciation" "March 2024 — half-month (placed in service)"
  Expenses:RealEstate:Depreciation        484.85 USD
  Assets:RealEstate:AccumDepreciation    -484.85 USD

Monatsmitte-Konvention (Monat der Veräußerung)​

; Template: Half-month depreciation when disposed
; Used in the month the property is sold/disposed
YYYY-MM-DD * "Depreciation" "[MONTH YEAR] — half-month (disposed)"
  Expenses:RealEstate:Depreciation        [HALF_MONTH] USD
  Assets:RealEstate:AccumDepreciation    -[HALF_MONTH] USD
 
; Example: Sold November 15
2025-11-15 * "Depreciation" "November 2025 — half-month (disposed)"
  Expenses:RealEstate:Depreciation        484.85 USD
  Assets:RealEstate:AccumDepreciation    -484.85 USD

Vorlagen für werterhöhende Verbesserungen​

Buchwert-Erhöhungsbuchungen​

; Template: Capital improvement — adds to cost basis
; NOT a current expense deduction
YYYY-MM-DD * "[VENDOR]" "[DESCRIPTION]"
  Assets:RealEstate:CapitalImprovements   [AMOUNT] USD
  Assets:Bank:Checking                   -[AMOUNT] USD
 
; Example: Replace water heater (extends useful life)
2024-08-12 * "Home Depot" "Replace water heater — 50 gal gas"
  Assets:RealEstate:CapitalImprovements   1,800.00 USD
  Assets:Bank:Checking                   -1,800.00 USD
 
; Example: New kitchen appliances (adds value)
2024-10-05 * "Lowe's" "New kitchen appliances — stove + dishwasher"
  Assets:RealEstate:CapitalImprovements   4,200.00 USD
  Assets:Bank:Checking                   -4,200.00 USD

Vorlagen für Immobilienverkauf​

Verkaufskosten​

Die Verkaufskosten werden beim Abschluss innerhalb des Treuhandkontos beglichen: Der Treuhandagent zieht sie von den Geldern des Käufers ab, sodass sie nie durch Ihr Girokonto laufen und bereits von den Nettoerlösen abgezogen sind, die die untenstehende Gewinnermittlungsvorlage erhält. Gleichen Sie zuerst die Abschlussabrechnung ab – jede Abzugsposition muss genau einmal erscheinen:

; Template: Closing-statement bridge — reconcile before recording the sale
; [SALE_PRICE]    gross contract price
; [COMMISSION]    sales commission ([PCT]% of [SALE_PRICE])
; [SELLER_COSTS]  other seller-paid closing costs
; [NET_PROCEEDS]  = [SALE_PRICE] - [COMMISSION] - [SELLER_COSTS]
; [PAYOFF_AMOUNT] remaining loan principal (lender payoff quote)
; [CASH_AT_CLOSE] = [NET_PROCEEDS] - [PAYOFF_AMOUNT]
 
; Example: $435,000 sale, 5% commission + 1% seller closing costs
; Contract price:              $435,000.00
; - Sales commission (5%):     - 21,750.00
; - Seller closing costs (1%): -  4,350.00
; = Net proceeds:              $408,900.00
; - Mortgage payoff:           -314,744.09
; = Cash wired to seller:      $ 94,155.91

Buchen Sie die Provision oder die Verkäufer-Abschlusskosten nicht als separate Ausgabenzahlungen. Für die US-Bundessteuer mindern sie den erzielten Veräußerungserlös (IRS-Publikation 544), und das dafür verwendete Bargeld fehlt bereits in [NET_PROCEEDS] – ein erneuter Abzug würde dasselbe Geld doppelt vom Girokonto entfernen.

Hypothekentilgung​

; Template: Mortgage payoff at closing
; [PAYOFF_AMOUNT] is remaining loan principal (the lender's payoff quote),
; not sale cash — the disposal entry below carries the net proceeds
YYYY-MM-DD * "Bank" "Mortgage payoff at closing"
  Liabilities:Mortgage                  [PAYOFF_AMOUNT] USD
  Assets:Bank:Checking                 -[PAYOFF_AMOUNT] USD
 
; Example: payoff the principal remaining after the October 2025 payment
2025-11-15 * "Bank" "Mortgage payoff at closing"
  Liabilities:Mortgage                  314,744.09 USD
  Assets:Bank:Checking                 -314,744.09 USD

Gewinnermittlung (Abschreibungsrückforderung + Langfristiger Kapitalgewinn)​

; Template: Dispose property and recognize gain
; [COST]               original purchase price (the property lot's carrying basis)
; [IMPROVEMENTS]       total capitalized improvements at sale
; [ACCUM_DEPRECIATION] total accumulated depreciation at sale
; [NET_PROCEEDS]       sale price minus selling costs — NOT the cash wired to
;                      you, because the mortgage payoff is recorded separately
; [RECAPTURE]          unrecaptured §1250 gain (max 25%) = min(gain, [ACCUM_DEPRECIATION])
; [LTCG]               remaining gain, taxed at LTCG rates
; Total gain = Net proceeds - Adjusted basis
; Adjusted basis = [COST] + [IMPROVEMENTS] - [ACCUM_DEPRECIATION]
; For a sale at a loss: [RECAPTURE] is zero and the loss posts as a
; positive number to the capital-gains account
YYYY-MM-DD * "Sale" "Dispose property — recognize gain"
  Assets:RealEstate:Property              -1 [COMMODITY] {[COST] USD, [PURCHASE_DATE]}
  Assets:RealEstate:CapitalImprovements   -[IMPROVEMENTS] USD
  Assets:RealEstate:AccumDepreciation      [ACCUM_DEPRECIATION] USD
  Assets:Bank:Checking                    [NET_PROCEEDS] USD
  Income:RealEstate:DepreciationRecapture -[RECAPTURE] USD
  Income:RealEstate:CapitalGains:LongTerm -[LTCG] USD
 
; Example: Sell $400K property for $435K after $19,394 depreciation and $6K improvements
; Adjusted basis: $400,000 + $6,000 - $19,394 = $386,606
; Net proceeds: $435,000 - $26,100 selling costs = $408,900
; Total gain: $408,900 - $386,606 = $22,294
; Recapture: $19,394 (equals accumulated depreciation)
; LTCG: $22,294 - $19,394 = $2,900
2025-11-15 * "Sale" "Dispose property — recognize gain"
  Assets:RealEstate:Property              -1 PROP123MAIN {400,000.00 USD, 2024-03-15}
  Assets:RealEstate:CapitalImprovements   -6,000.00 USD
  Assets:RealEstate:AccumDepreciation     19,394.00 USD
  Assets:Bank:Checking                   408,900.00 USD
  Income:RealEstate:DepreciationRecapture -19,394.00 USD
  Income:RealEstate:CapitalGains:LongTerm  -2,900.00 USD

Das Girokonto verändert sich exakt um den Endbetrag der Abschlussabrechnung: 408.900,00 $ Zufluss aus der Veräußerung, 314.744,09 $ Abfluss für die Tilgung – netto 94.155,91 $.

Refinanzierungsvorlage​

Alte Hypothek abzahlen, neue aufnehmen​

; Template: Refinance — payoff existing and create new mortgage
; Alternative scenario: a refinance replaces the sale lifecycle above — a
; property refinanced in June cannot also use this guide's November payoff.
; Requires its own subaccounts (instead of the single Liabilities:Mortgage):
;   1970-01-01 open Liabilities:Mortgage:OldLoan
;   1970-01-01 open Liabilities:Mortgage:NewLoan
; [OLD_PAYOFF] is your lender's quote — the example reuses this guide's
; illustrative payoff figure
YYYY-MM-DD * "Refinance" "Payoff old mortgage, new [TERM]-year at [RATE]%"
  Liabilities:Mortgage:OldLoan          [OLD_PAYOFF] USD
  Liabilities:Mortgage:NewLoan         -[NEW_AMOUNT] USD
  Assets:Bank:Checking                  [CASH_OUT] USD  ; Cash-out amount (if any)
  Expenses:RealEstate:ClosingCosts      [REFI_COSTS] USD
 
; Example: Refinance from 7.0% to 5.5% — net cash-out $12,255.91 after $3,000.00 costs
2025-06-01 * "Refinance" "Payoff old mortgage, new 30-year at 5.5%"
  Liabilities:Mortgage:OldLoan         314,744.09 USD
  Liabilities:Mortgage:NewLoan        -330,000.00 USD
  Assets:Bank:Checking                  12,255.91 USD
  Expenses:RealEstate:ClosingCosts       3,000.00 USD

Vorlagen für Saldobestätigungen​

Jahresendabstimmung​

; Template: Year-end balance assertions
YYYY-01-01 balance Assets:RealEstate:Property             1 [COMMODITY]
YYYY-01-01 balance Assets:RealEstate:CapitalImprovements  [TOTAL_IMPROVEMENTS] USD
YYYY-01-01 balance Assets:RealEstate:AccumDepreciation   -[TOTAL_DEPRECIATION] USD
YYYY-01-01 balance Liabilities:SecurityDeposit           -[DEPOSIT_AMOUNT] USD
 
; Example: Year-end 2024 assertions
2025-01-01 balance Assets:RealEstate:Property             1 PROP123MAIN
2025-01-01 balance Assets:RealEstate:CapitalImprovements  6,000.00 USD
2025-01-01 balance Assets:RealEstate:AccumDepreciation   -9,212.15 USD
2025-01-01 balance Liabilities:SecurityDeposit           -2,400.00 USD

Prüfungen nach dem Verkauf​

; Template: Post-sale — all property accounts should be zero
; These hold once every monthly payment, every depreciation entry (through
; the disposition half-month) and the escrow refund below are recorded
YYYY-MM-DD balance Assets:RealEstate:Property             0 [COMMODITY]
YYYY-MM-DD balance Assets:RealEstate:CapitalImprovements  0 USD
YYYY-MM-DD balance Assets:RealEstate:AccumDepreciation    0 USD
YYYY-MM-DD balance Liabilities:Mortgage                   0 USD
YYYY-MM-DD balance Liabilities:SecurityDeposit            0 USD
YYYY-MM-DD balance Assets:Bank:EscrowImpound              0 USD
 
; Example: Post-sale verification
2025-12-01 balance Assets:RealEstate:Property             0 PROP123MAIN
2025-12-01 balance Assets:RealEstate:CapitalImprovements  0 USD
2025-12-01 balance Assets:RealEstate:AccumDepreciation    0 USD
2025-12-01 balance Liabilities:Mortgage                   0 USD
2025-12-01 balance Liabilities:SecurityDeposit            0 USD
2025-12-01 balance Assets:Bank:EscrowImpound              0 USD

Vorlagen für Preisvorgaben​

Vierteljährliche Immobilienbewertungen​

; Template: Quarterly property valuation
YYYY-MM-DD price [COMMODITY]  [VALUE] USD
 
; Example: Quarterly valuations for 123 Main St
2024-03-15 price PROP123MAIN  400,000.00 USD
2024-06-30 price PROP123MAIN  405,000.00 USD
2024-09-30 price PROP123MAIN  412,000.00 USD
2024-12-31 price PROP123MAIN  418,000.00 USD
2025-03-31 price PROP123MAIN  425,000.00 USD
2025-06-30 price PROP123MAIN  430,000.00 USD

Quellen für Bewertungen: Zillow Zestimate, Redfin-Schätzungen, vergleichbare Verkäufe oder professionelle Gutachten.

Vorlage für Treuhandeinbehalts-Erstattung​

Erstattung nach dem Verkauf​

; Template: Escrow impound refund after property sale
YYYY-MM-DD * "Bank" "Escrow impound refund — remaining balance"
  Assets:Bank:Checking                    [REFUND] USD
  Assets:Bank:EscrowImpound              -[REFUND] USD
 
; Example: Remaining escrow balance returned by lender
; $1,250.00 initial + 19 monthly contributions of $566.67
; - 3 property-tax installments of $2,500.00 - $1,850.00 insurance = $2,666.73
2025-11-30 * "Bank" "Escrow impound refund — remaining balance"
  Assets:Bank:Checking                    2,666.73 USD
  Assets:Bank:EscrowImpound             -2,666.73 USD

Verwendungshinweise​

  1. Kopieren Sie die relevante Vorlage für Ihren Transaktionstyp
  2. Ersetzen Sie Platzhalter (in [ECKIGEN KLAMMERN]) durch tatsächliche Werte – Vorlagenzeilen mit JJJJ-MM-TT-Daten und eingeklammerten Beträgen sind Muster zum Kopieren, keine ladbare Hauptbuchsyntax; die datierten Beispiele unter jeder Vorlage sind direkt ladbar
  3. Passen Sie Kontonamen an Ihre Kontostruktur an (z. B. Immobilienadresse zum Kontopfad für Portfolios mit mehreren Objekten hinzufügen)
  4. Berechnen Sie die Abschreibung mit: Gebäudekosten / 27,5 / 12 für den Monatsbetrag
  5. Dokumentieren Sie die Aufteilung Grundstück/Gebäude in Kommentaren (Quelle: Bezirksgutachter, Gutachten usw.)
  6. Gleichen Sie die Abschlussabrechnungs-Brücke ab, bevor Sie einen Verkauf buchen – Bruttopreis, Verkaufskosten, Nettoerlöse, Tilgung, Bargeld, wobei jede Abzugsposition genau einmal erscheint
  7. Überprüfen Sie Berechnungen, bevor Sie Buchungen finalisieren, insbesondere die Aufschlüsselung des Verkaufsgewinns

Best Practices​

  • Verwenden Sie konsistente Namenskonventionen für Konten
  • Buchen Sie Hypothekenzahlungen mit der exakten Tilgungs-/Zinsaufteilung aus dem Tilgungsplan Ihres Kreditgebers
  • Erfassen Sie werterhöhende Verbesserungen getrennt von Reparaturen – die steuerliche Behandlung ist unterschiedlich
  • Buchen Sie Abschreibungen monatlich für genaue Zwischenabschlüsse
  • Verwenden Sie Saldobestätigungen zum Jahresende, um Eingabefehler vor der Steuererklärung zu finden
  • Halten Sie Preisvorgaben für die Portfoliobewertung vierteljährlich aktuell
  • Dokumentieren Sie die Begründung für die Einstufung als Reparatur vs. werterhöhende Verbesserung

Diese Vorlagen bieten eine solide Grundlage für die Immobilienbuchhaltung in Beancount.io. Passen Sie sie an Ihre spezifische Immobilie, Hypothekenkonditionen und steuerliche Situation an.

Immobilienvorlagen und Beispiele

Quelle: https://beancount.io/de/docs/Tips/real-estate-templates-examples