Close with a different selling price than discussed with the broker?

No.
It’s about deducted costs: if deducted furniture is only partially taken into account, you should still have that on your checking account.
Example: €50,000 pulled out (kitchen, awning, fixtures), only 50% counted (kitchen, awning), then in NW e.g. with 6.5% real estate transfer tax
… calculate, calculate… €1,625. Anyone sweating blood and water or needing to get a loan on top of that has overextended themselves. Period.

I don’t understand partially. Purchase price house all in €500k. In the purchase contract it is officially stated €450k for the house and €50k for fixtures. Then you save real estate transfer tax on €50k. So 6.5% = €3,250. Nothing is calculated partially there.

From this perspective, the house has a market value of €450k (see purchase contract). To make it easier to calculate, let’s say a loan value of €400k (instead of €450k, if the fixtures are not separately stated to avoid taxes).

€350k loan = 88% loan-to-value ratio in the tax saving model
€350k loan = 78% loan-to-value ratio without the tax saving model

Interest difference due to exceeding the 80% limit = surcharge 0.15% = additional interest expense over 10 years fixed interest approx. €5,000
==> the tax saving model backfires

With bigger gambles and more expensive houses, that sometimes really hurts.

but to warn to stay realistic with all tax avoidance, otherwise you might get into trouble afterwards.

Yep - absolutely agree. I have seen houses before where it was about smaller six-figure amounts (of course with more expensive houses as well).

So 6.5% = €3,250. Nothing is calculated proportionally here.

Uh… the quote is just an example…. Because it’s not about real estate transfer tax. This is definitely about proportional calculations, the OP is asking about the broker’s commission.
So read everything with regard to the common thread.

Yes, if the purchase contract states 330+20, then full commission applies. That is why such arrangements are also made outside the notarial deed.
(By the way, there is also corresponding case law on this).

So the purchase price of €330,000 is fixed with the notary. And a separate purchase contract is made for the furniture for €20,000.
This way, you pay less notary fees and real estate transfer tax.
But the agent receives their commission on the €350,000?

Correct?

... not in Part II (the milkmaid part) of the calculation, because the notary will not deceive or help to deceive the tax authorities about the connected transaction.

With what to deceive? The notary contract would record €330,000 for the house & €20,000 for furniture/curtains.

From this perspective, the house has a market value of T€ 450 (see purchase contract). To make the calculation easier, we say a lending value of T€ 400 (instead of T€ 450 if the fixtures were not separately stated for tax avoidance purposes).

T€ 350 loan = 88% loan-to-value ratio with the tax saving model
T€ 350 loan = 78% loan-to-value ratio without the tax saving model

Interest difference due to exceeding the 80% limit = surcharge 0.15% = additional interest expense over 10 years fixed interest approx. €5,000
==> the tax saving model backfires

T€ 350 = 88%
T€ 350 = 78%
Where do the 10% come from?

Does the house now cost T€ 400 and the fixtures T€ 50 in your example?

This expert looked everywhere to see if and how the piece of furniture is attached to the building and whether it could be placed elsewhere. In the end, he confirmed that everything is correct.

In order to list the furniture separately from the real estate costs, must they be attached to the building or must they not be? Built-in closet, fitted kitchen, awning, curtains?