Buy reserved land from 2018 or 2019? Tips?

2018-11-28 11:36:01

Speak if land is sold by construction company A and I as the builder also build my prefabricated house with construction company A = real estate transfer tax on the total value.? If A sells and I build with B = real estate transfer tax on the land?

2018-11-28 12:06:33

In principle yes, but everything is very complicated. Even if the seller is different, but the house builder (Bauträger) has mediated the property to you and logically there is also the obligation to build with him, then it is also a tied transaction.

2018-11-28 12:07:41

So, if the land is sold by construction company A and I, as the builder, also build my prefabricated house with construction company A = real estate transfer tax on the total value?
If A sells and I build with B = real estate transfer tax on the land?

Yes.
However, it is not enough that A and B have different names. If it is a linked transaction (you contractually have to build with B), it is considered a single transaction.

2018-11-28 13:40:18

The best is to have two completely separate contracts. Land purchase contract notarized and reported to the tax office. Privately without notary house contract building contract what so ever.

2018-11-28 21:47:11

You mean whether real estate transfer tax has to be paid only on the land or on the entire property?

Yes

If the land seller is identical to the house builder (or otherwise the "same"), the real estate transfer tax is calculated on the total value. It also doesn't help to spread it over two years. The tax office is not really stupid.

That's not what I mean either.

Separate, yet timely contracts are not entirely straightforward for some tax offices. Some offices are more difficult than others. That's why I wrote, "it's easier"... probably a computer filters beforehand ;)

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Buy reserved land from 2018 or 2019? Tips?

Hans-Maulwurf

Mottenhausen

montessalet

Nordlys

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