Additional financing for real estate transfer tax

What are related transactions? The only thing that comes to mind is the above-mentioned developer...

With a genuine property developer, it is clear. In addition, the tax authorities also consider such transactions as connected, where different contracts are concluded with different contracting parties, but the land purchase and house construction are "linked". The classic example is the land purchase from "Erwin Müller Grund GmbH" and the construction contract signed five minutes later with "Lisa Müller Bau GmbH". And then there are other cases. The nice thing then: the construction contract incurs VAT and additionally, the real estate transfer tax.

Ah, I see, your example basically refers to a concealed developer!

Ah I see, your example basically refers to a disguised property developer!

The tax office just doesn't like it when taxes slip away.

It was a lump sum since the plots are already connected to the electricity and water networks. So everything has been connected since the purchase. All the reports were also included in the total.

If someone asks you how much, you should also answer the question. After all, they want to help you, and that only works with information. From your answers, it is clear and unmistakable that these are initial connection costs, but not the house connection/provider costs. These must be applied for (by the builder) and then also paid for. E.g., water, sewage, electricity, cable, telephone, gas. What you have paid for are the lines to the plot; everything on the plot to the house must be handled by the builder. With a developer house including the plot, you only pay one total sum; for building a house on your own plot, the ancillary construction costs must be added by the builder. It could be something like that with you. But I wouldn’t just let it happen in your case; rather, have the contract checked. Take a look under the subforum Construction Costs in the pinned post; it contains many cost examples. Do you have an Immonet or IS24 offer as a screenshot or something you can attach or an ID number you can enter here? Then we can try to find out any possible costs.

You also seem to claim that you have no buffer? Who is doing the garden and the paving work?