Amount house offer new VAT

Hello dear forum,
it has now been a few months since I was last active here and a lot has happened.
In the meantime, we have also received an offer from our general contractor, but have not yet signed a contract with them.

My question is now: since we have not yet signed a contract and our offer was calculated with 19% VAT... in that case, if we were to sign the contract with the contractor on 3.7.2020, would the new 16% VAT apply or the 19% VAT stated in the offer?

Thank you in advance for your answers.

The date of performance is decisive for the amount of tax. In the case of a general contractor (GU), this would be the handover of the house. If this occurs after [31.12.2020], you will have to pay the 19%, as the contracts usually provide for a price adjustment in the event of a change in the tax rate.

The applicable tax rate is determined by the time of the service provision. In the case of a general contractor, that would be the handover of the house. If this occurs after 31.12.2020, you will have to pay 19%, as the contracts usually include a price adjustment in case of a change in the tax rate.

Sure? What if there are interim invoices for partial constructions, e.g. the base slab, electrical work, etc. These were also provided between 01.07.2020 - 31.12.2020. Then 16% VAT should apply.

What if there are interim invoices for partial constructions, for example, the base plate, electrical work, etc. These were also provided between 01.07.2020 - 31.12.2020. In this case, 16% VAT must apply.

Invoices issued during this period include 16% VAT.
No matter how this is handled administratively and in terms of billing.

Sure? What if there are interim invoices for partial constructions, such as the foundation slab, electrical work, etc., which were also performed between 07/01/2020 and 12/31/2020? Then 16% VAT must apply.

Yes, certainly with a general contractor. It depends on what exactly you purchased. If you conclude a contract with a general contractor for the construction of a house, the decisive moment is the acceptance. It would be different only if individual partial services are agreed upon. However, it is not sufficient that certain percentage quotas (progress payments) are agreed upon according to construction progress. The contract must explicitly specify these partial services and provide for a separate acceptance and the start of the warranty period from acceptance. This is practically never the case. In the case of individual trade contracts, it would look different.

If a progress payment were due in the period from 07/01 to 12/31/20, it could be calculated with 16% VAT. However, this would bring no savings if the acceptance takes place in 2021, since the final invoice must apply 19% to the total amount.

For example:

Contract on 06/01/20 total price €100,000 plus €19,000 VAT (19%)
Progress payment on 09/15/20 amounting to €20,000 plus €3,200 VAT (16%)

Acceptance and invoicing on 01/15/21 as follows:

Total price €119,000 gross (€100,000 plus 19% VAT)
Minus progress payment from 09/15/20 amounting to €23,200 gross
Remaining payment amount: €95,800

Conclusion: You only save something if the service is rendered in the period from 07/01/20 to 12/31/20. In contracts with general contractors or prefabricated house supply contracts, this is the acceptance; only then is the work contractually completed and handed over and thereby "performed."

The only exception: Partial services (the tax authorities have very high requirements for the existence of such partial services, progress payments according to construction progress are NOT sufficient!)

That is already quite interesting.

What would need to be contractually stipulated in order to enforce the passing on of the VAT reduction?
In our contract, for example, it states that the purchase price including land, co-ownership share, etc. is a fixed price. A clause regarding tax changes is not included, and the VAT is also not explicitly shown.

In this case (acceptance in July), there could be two scenarios:
1. The fixed price is insisted upon, since no VAT is mentioned
2. 16% is assumed, as in my opinion an offer must include the VAT valid at the time of signing

This remains an exciting topic...