Convert land into building land

In the town where we would like to build, there is no building land offered by the municipality. There are also no attractive building gaps. We have now found someone who would make their property available to us. The problem is, however, that the property is not yet designated as building land. In addition to development costs (I assume partial development, as shafts already reach up to the property), notary fees, surveying costs, etc., there would also be costs for the necessary supplementary statute by the municipality. Who has already gone through something like this and can report on it? Who covered the costs? Did the seller sell the property completely "ready to build" or did you take on the costs as builders? Could these costs then be deducted for tax purposes? Many thanks for sharing your experiences.

We had the same case in our village. As far as I know, the builder who initiated the matter had to bear all the costs of the supplementary statute. A small amount of about 16,000 euros. However, the costs can be shared if you find other interested parties for the affected properties. All other costs, as far as I know, are also borne by the builder. I have no idea about taxes. I rather think that you cannot deduct that. But you can simply ask the tax advisor about it.

I have a plot of land on the outskirts of town (Apfelwiese) designated as land for future development opposite a residential area, it was in the so-called outer area.
(It was designated as a mixed-use area in the land use plan)

An inclusion statute was suggested to us by the municipality since there is already a house opposite.

We had to cover all costs ourselves because this plot belonged to my uncle.

I would first submit a preliminary building inquiry; for us, it took almost 1.5 years with the plot until it was buildable, and generally the municipality is reluctant to do this for just one house.

Immission protection from old livestock buildings, apple trees, bats, water protection zone, etc. were all issues.

I have not yet paid for the statute and have not received an invoice for it. It is also not yet developed.

I think you have to bear these costs yourself, unless the seller arranges it, but then it is no longer land for future development but building land.

For us, it was arable land and orchard meadow; we did the parceling and handover beforehand because of the costs, we paid about €8 per m2, now if it is included the price is at least €75.

Preliminary building inquiry €80
Surveying (parceling) €3400
Entry in land register €910
Notary €420
Land registry €125

Cost estimate for inclusion statute approx. €6000

I do not yet have a cost estimate/price for development

Unfortunately, I have no idea about tax deductibility.

Who covered the costs? Did the seller sell the land completely "ready for construction" or did you cover the costs as the builders?

This is certainly a matter for negotiation. Often the buyer will bear the costs. You buy the land as it is and then take care of the rest. Beforehand, you should clarify whether/if you are really allowed to build (preliminary building inquiry).

Could these costs then be deducted for tax purposes?

No, if you want to use the land for owner-occupied residential property. It will be different in the case of rental --> tax advisor.

Who has already gone through something like this and can report to me? Who covered the costs

The costs are negligible if you really want it, and the answer is practically already clear to you, right?

Much more likely is the risk of legal certainty. In other words, no one will guarantee that the bureaucracy will really cooperate. Nor how quickly the whole process will be completed.

In order for a country to be rezoned as building land, among other things, a municipal resolution is required. And that can take Yeeeeears. When I used to work in construction financing, projects were only financed if the building rights had already been established.

Don't forget that rezoning to building land significantly increases the value of the property. That arouses envy, greed, etc.

I would not get hung up on the property.