Assessment of real estate transfer tax

  • Erstellt am 2021-02-21 07:58:58

Isokrates

2021-02-21 11:01:49
  • #1


That is probably called misinformation, as it achieves exactly the opposite.



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.

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.
 

Similar topics
28.12.2011Objection to real estate transfer tax15
04.10.2012Real estate transfer tax10
01.12.2014Real estate transfer tax / what is the tax applied to? Which developer MUST?30
09.01.2018Trends in property acquisition tax24
02.11.2014Increase in property transfer tax in NRW19
03.11.2014Real estate transfer tax, who is familiar with it?16
05.02.2015Is it possible for the partner to contribute to the real estate transfer tax?11
25.02.2015Low standard land value: potential problem in property valuation?26
14.12.2017Property acquisition tax notice for land same contract document21
03.06.2015How are the notary fees and real estate transfer tax calculated?26
23.11.2015Land value too low - therefore no approval for construction financing79
06.12.2016Contract for work before property purchase - real estate acquisition tax?10
21.01.2016Paying out partner and second time real estate transfer tax28
04.07.2016Purchase of property under a work contract12
24.03.2017Property acquisition tax - Was everything calculated correctly?16
12.04.2017Standard land value and hillside property11
29.11.2017Timeline of real estate acquisition tax and house construction contract20
04.05.2019Property with a price significantly higher than the standard land value23
06.11.2019Is the standard land value for a building plot in a private sale binding?14
17.08.2021Land Market Price vs Land Guideline Value40

Oben