sorry, Alexander, don't know the perfect translation, but this question has been asked on the "Vertalerslist" in the Dutch German language pair.
The answer given there was : "unbewegliche Sache kraft gezetzlicher Bestimmung" (the text there was translated from Belgian French to Dutch as well, the french being "immeuble par destination"). In the ref. you'll find the Belgian explanation.

HTH,
Jacqueline

assuming the French was destination.
Any chance of getting hold of the original French text. That's what I always try to do in this sort of situation.
HTH

Yes, there is a specific term for this. The following translation and definition comes from Eurodicautom:

TERM - onroerend goed door bestemming

Definition - naar aard roerend goed dat door de eigenaar tot blijvend gebruik daarvan aan een onroerend goed is verbonden

Reference - International Accounting Lexicon(U.E.C.)-Concernregnskaber
(1)

TERM - fixtures

Definition - assets originally of a moveable nature which,because of being attached to land or buildings,are classified as reality

Reference - Internat.Account.Lex.,UEC-Group Accounts

On a separate note, if we ask a question and close it within 10 minutes, then we're basically playing a game of linguistic snap (fastest poster wins). Now I don't mean to sound like an old git, but this is not the name of the game here. We should be looking for correct answers even if they only come in two days or even weeks later.

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Note added at 2003-06-06 10:12:09 (GMT) Post-grading
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The spelling mistake in the English definition (reality instead of realty) is Eurodic\'s mistake and not mine.