Isokrates
2021-02-21 11:01:49
- #1
The contractual constellation only arises because the seller had the idea to reduce the tax by this way.
That is probably called misinformation, as it achieves exactly the opposite.
The pure purchase price is too low, measured against the BRW, to conclude a separate contract for B&C.
Here, a lot seems to be mixed up.
As already written before, the tax in the case of a purchase is based on the consideration.
The land value standard (Bodenrichtwert) has no significance in determining the real estate transfer tax, regardless of how large the discrepancy between the actual purchase price and the land value standard is.
The BRW only plays a role in a possible gift tax examination.
According to the described information, the purchase contract design appears to be suboptimal for you.
Why should the buyer no longer be free to choose whom he actually builds with after a planning and building permit have been completed? Only if he had concluded a contract for work with the builder for the construction of a building would he no longer be free.already completed planning and building permit are supposed to be sold, then the buyer would no longer be free to choose
For a tied transaction, the planning and building permit actually play no role. Only if a notarial contract is designed as clumsily as in the present case can it happen that real estate transfer tax has to be paid on such services.