Appointment with the construction company, what do we need to ask?

Then you still lack the guarantee for the (in my opinion, certainly expected) case that the tax office concludes a tied transaction and also wants VAT from you on the purchase price of the property.

I see it differently: individually, the payment plan may be an indication of a young company that has not yet built up a large cushion. Together with "reference projects," it triggers an additional caution in me; then I have to think that professional bankrupts first build up a good reputation before the crash. What do company databases and Gomopa say about the companies and their acting persons?

The company built almost the entire settlement.

Which guarantee should I mention?

Then firstly it should not be so short-breathed and secondly there could already have been some similar cases that were within the jurisdiction of the same tax office and if you’re lucky have already been finally resolved.

One that you will not get.

Since when does one pay VAT on a property in addition to the real estate transfer tax?

To my knowledge, a questionnaire comes from the tax office after about 4-8 weeks, based on which the real estate transfer tax is then levied. We will not sign a construction contract in advance.

There have also been cases in the settlement where only the land plots were purchased.

Whenever the seller and the builder are effectively the same person, no matter how split their personality. As far as I know, that is exactly the trick the tax office has known for a long time. Then, of course, they fall out of your comparison consideration. If you were hoping that this would now be the decisive argument against the tax office: as far as I know, no - even without the developer obligation, the effective identity of persons can also trigger VAT on the property.

I thought, in the worst case, real estate transfer tax applies to both, but no VAT on the land?