Buying a terraced house from a developer - contract content?

Why does the state let these slip away???

Real estate transfer tax is somewhat analogous to value-added tax. The developer's invoice is gross equal to net.

However, the trades that the developer purchases themselves are paid with VAT and can then also be passed on (otherwise they would have to bear it). VAT only does not have to be paid on services provided in-house. Since these are regularly low, buildings from the developer are not cheaper for the end customer than buildings from the general contractor or main contractor or with individual contracts.

By the way, conversely, real estate transfer tax can also be charged on value-added tax if a general contractor or main contractor builds, but real estate transfer and contract work are assessed jointly by the tax office.

Ok, I wasn't aware of that. Near us, there is currently a "row house project" as well, and the row house in a not particularly desirable location on the outskirts of town by a main road costs about €380,000, so over €2000 per m². Normally, 10 row houses should be cheaper to build than 10 individual scattered detached houses, right?

Normally, 10 terraced houses should be cheaper to build than 10 single detached houses scattered around, right?

Of course. But 1) everyone wants to make their cut in the project 2) Often, the development of infrastructure is the responsibility of the project developer. So streets, drainage, green spaces, and playgrounds basically have to be included. They naturally do this by passing the costs onto the houses. 3) Furthermore, this is an overall price; so basically land and living space. So you should not compare the 2000€ with the 1800€, for example, which is often set for the pure living space; or did I misunderstand that?

Of course.

But 1) everyone wants to make their cut from the project
2) Often the development is the task of the project developer. In other words, roads, drainage, green spaces, and playgrounds have to be included. They of course do this by passing the costs on to the houses.

3) Besides, this is an overall price; so basically land and living space. So you shouldn't compare the 2000€ with the 1800€, for example, which are often stated for the pure living space; or did I misunderstand that?

I hadn't explicitly listed that, but for the land I had already deducted an amount x.
So the price is ±10,000 just for the house.
Especially developers buy a "relatively" cheap large meadow and then develop it, meaning that the individual plots are cheaper than buying a fully developed one.

Become a property developer, then you'll soon be driving a Q Audi.