schroedinxer
2020-06-11 13:22:49
- #1
That's quite interesting.
What would have 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. There is no clause for tax changes included, and the VAT is not explicitly shown either.
In this case (acceptance in July), there could be two scenarios:
1. They insist on the fixed price, since no VAT is mentioned
2. 16% VAT is assumed, because in my opinion an offer must include the VAT valid at the time of signing
This remains an exciting topic...
Sounds like a joint purchase of land and building so that the finished developed land is to be delivered as a service. In this case, real estate transfer tax is payable on the entire price (land and building), but no VAT. The real estate transfer tax replaces VAT in this case and is not charged in parallel.
So check whether you paid real estate transfer tax on the entire price and not just on the land portion. If this is the case, then the purchase price does not include VAT and was probably not shown for that reason.