民法物權编於2009 年大幅修訂，確立民法區分所有權之型態，以完善所有權制度之體系。為保障區分所有之財產權，維護交易安全，以法律建立完善的區分所有登記制度實有必要。然則我國區分所有權登記僅有土地登記規則寥寥數條規定，不僅有違反法律保留原則之虞，且無明確判斷專有與共有部分之方式與登記方法，難以因應複雜多元之權利種類，造成建築範圍之權利客體認定時有爭議，危害交易安全甚鉅。我國民法物權與土地登記制度承襲德國相關法制，德國區分所有登記制度經過六十餘年之發展，已趨於成熟，值得借鏡。本文先說明德國區分所有登記之法律規範，如民法典、土地登記條例以及住宅所有權法，並探究住宅所有權架構下，特別所有權與共有所有權之判斷要件、登記能力與登記方法。此外，本文綜整德國土地登記判決實務，歸納出德國以「是否有獨立性」以及「是否為了住宅所有權人所有人以及社區空間之需要」，作為判斷特別所有權與共有所有權之基準，並以之確認登記能力之有無。在汽車停放空間部分，則以其是否有「繼續性界標」為判斷標準，擬制汽車停放空間之獨立性，而認定其具登記能力。由於建築物區分所有人彼此之權利關係密切而錯綜複雜，德國住宅所有權登記制度於法有據、層次分明，並將登記能力之判斷與實質審查制度相互結合，值得我國參考。

In 2009, the Civil Law in Taiwan was revised substantially. We replenished the condominium system and completed the legislation of the condominium and ownership. In order to protect the property rights of the condominium and maintain the security of transactions, establishing a perfect condominiums registration system is necessary. However, we just have scant articles of the condominiums registration in the Land Registration Regulation in Taiwan. The Land Registration Regulation is flawed by a weak norm. It might violate the principle of legal reservation, and there is no clear way to determine the right of the exclusively owned part and the jointly owned part in Taiwan. More importantly, the Land Registration Regulation is difficult to solve problems of building variety and consequently resulted in controversial issues of right object identification. It caused greatly affected in transaction security. The Civil Law and the land registration system in Taiwan adopted from the German legal system. The German condominium registration system developed more than 60 years, it is worth to learn. Therefore, this study described the German legal system in condominiums registration, for example, the Civil Code, the Land Registration Ordinance and residential condominium ownership law. Then, this study investigated the way to determine the special ownership and the co-ownership, registration capabilities and methods of condominiums registration. In addition, this study analyzed the German court's decision. We found the principle to determine the special ownership and co-ownership are: ＂the independence＂ and ＂whether or not the space is for the essential to all community or only for special ownership＂. Then the German registration authority further uses ＂the independence＂ to confirm the registered capacity of condominium space. The parking spaces in Germany need to ascertain whether this space with a ＂continued landmark＂ or not. If so, the parking space could ＂mutatis mutandis＂ the independence, and the parking spaces would be provided with the registration capability. Although the rights of condominiums are complex, the German residential condominium ownership registration system complies with the principle of legal reserves, and integrates the substantive examination and registration capability. Such a system is worth to imitate.