Property acquisition tax when buying a house

I was offered a small house with land for sale at a good price, which would need to be renovated, but could also be fun for me. Now I am putting together the costs associated with the purchase, which also includes real estate transfer tax. That depends on the "assessment basis," that is, how much the land is worth. How do I find out this figure? Is there a list or formula at the city? Or is it negotiable? In my opinion, the value of the land should always be set lower than house+land.

Unfortunately not - the real estate transfer tax applies to the entire purchase price that becomes due in the context of the real estate acquisition. It should not be confused with the property tax, which depends on the multiplier rate and the 'Einheitswert' of the property. According to Gockel, this is determined by the tax office, the property tax is demanded annually, and by the person who owns the property on the relevant date.

Otherwise: Why should the value of the land always be lower than that of house + land? If the building stock is in such a condition that more must be invested than the building is subsequently worth (even if it is only the additional demolition and disposal costs), then this building stock actually has a negative value....

Thank you for the answer.
So "Grunderwerbsteuer" is a euphemism for "Immobiliensteuer".

And of course the building stock can have a negative value for the reasons you mentioned.
A plot of land with a house in danger of collapsing on it is also worth less than the same one empty.

The real estate transfer tax is imposed on the acquisition of real estate. Since buildings anchored on the property belong to the property, they increase the value of the property. Therefore, the real estate transfer tax increases. Alternatively, one could try to buy the property without the building - but the seller will add the dismantling and disposal costs of the property to the purchase price. So you then pay the real estate transfer tax on property + building + dismantling + disposal... Other costs incurred for the buyer in the context of the property purchase (excluding notary, broker, and loan costs), such as proportional surveying costs... also belong to the property price - and are taxed.