4 years after construction, the office also demands land acquisition tax on the house

Had a quick look at the search again. Would recommend going to the tax advisor afterwards. Under certain circumstances, you can reclaim the "MwSt" (correctly: value-added tax). Otherwise, read through § 4 N 9a Umsatzsteuergesetz yourself. Then you might even save something in the end. :cool:

First of all, I would check the statute of limitations. When exactly did the land purchase take place? When did you receive the tax assessment notice for the land? Which federal state do you live in? I would also try to wriggle out of it. Very, very annoying.

You have a general contractor (GU) and yet a GU contract, right? Does it not state a construction sum for building a part of the house there (of course gross, sorry)?
I would at most state this amount, the tax office probably also wants to see the GU contract.

We have concluded several contracts with the general contractor, which ultimately led to the house we are now living in.

First of all, I would check the statute of limitations. When exactly did the land purchase take place? When did you receive the tax assessment for the land? Which federal state do you live in?

I would also try to wiggle out of this. Very, very annoying.

The land was purchased in January 2019.
The assessment for the land tax was in April 2019.

I quickly ran the search again.
I would recommend going to a tax advisor afterwards.
Under certain circumstances, you can reclaim the "MwSt" (correctly: value-added tax).

Otherwise, read through § 4 N 9a Umsatzsteuergesetz yourself.
Then you might even save something in the end. :cool:

Wait, do I understand that correctly:
You mean with a bundled purchase, I can reclaim the value-added tax?

Found this here: iww.de/gstb/archiv/grunderwerbsteuer-umsatzsteuer-erwerb-unbebauter-grundstuecke-mit-anschliessender-bebauung--steuerfallen-vermeiden-f45261#:~:text=Es fällt lediglich Grunderwerbsteuer von,nach den allgemeinen Regeln umsatzsteuerpflichtig.

Does this now mean I can possibly tell the tax office "of course this is a single transaction" and then get 19 percent back for paying 3.5 percent?

On the one hand, I can't believe it, but I actually understand the content under the above link to mean that case 3 probably covers my situation...

As soon as the buyer receives the tax assessment notice from the tax authorities, he must pay the real estate transfer tax to the state. After notarization of the purchase contract, the tax office is automatically informed. After settling the tax liability, the authority sends a clearance certificate to the notary who notarized the purchase contract. Only then can the entry of the new owner in the land register take place.

One might still assume that an issued real estate transfer tax assessment from the tax office is binding. The question now is whether the tax assessment for your purchase at that time is to be regarded as provisional or final. After all, there was a clearance certificate to the notary, and the purchase contract was thus legally executed and entered in the land register.

In this respect, the question arises whether the tax office can still change the assessment at that time and thus justify a supplementary demand. No new tax-related findings have emerged subsequently. The notarized purchase contract was also known to the tax office at that time.