Construction description from our developer

We are about to sign a building contract.

Due to the applicable real estate transfer tax (+ additional costs for land registry, notary, etc.), we have now excluded some services in the building description:
Painting work and floor coverings
Paving work
Drainage/sewerage

and designated them as to be carried out by you as self-performed work. We plan to have these carried out by the developer under a separate contract.

Question: Is this common practice, or are there other options to save taxes?

Question: Is this usual, or are there other ways to save taxes?

Well, this is a classic case of circumvention = tax evasion.
By the way, you are only evading the real estate transfer tax and the notary fees for the purchase contract.
You don’t save anything on the land register and notary fees for the land charge registration. If you get caught, it can be expensive...
Maybe the developer also wants to participate a little in your tax-saving scheme and concludes the subsequent contract under better conditions for themselves?
To save taxes, you can simply buy the land and then look for a general contractor who will build the desired house.

The tax office is not stupid either, especially in such situations they tend to look more closely.

Well, and if, besides the mentioned tax evasion by the [GU], there is an architect who wants significantly higher conditions, you're the ones screwed ;) saving a few euros in taxes is such a risk

Well, you have given me something to think about... So something like that is more in the gray area or beyond.

Are there other possibilities? Or just either or?

No longer in the gray area Clearly above Either BU and pay Or property and GU