Coupling business or not?

Hello everyone,
we are about to purchase a plot of land and I would like to clarify in advance whether problems arising from a tied transaction could affect us. The following situation:

[*]a private landowner in our desired location wants to divide his land and sell a part of it
[*]The owner wants a quick and successful development on the divided piece as soon as possible. Therefore, he contacts construction company X and asks if they are interested in a project on this land or know appropriate buyers.
[*]We are registered with construction company X in case plots become available in our desired location
-> construction company X contacts us
[*]Currently we are planning a house together with construction company X on the said land and would also like to build with this company later. The construction company is therefore already taking care of many things and gathering information for us in order to provide more cost transparency for the project (extent of earthworks, development, zoning plan, etc.)
[*]At the same time, we now want to take care of the purchase contract for the land -> The contract will be concluded between the private landowner and us.

My question now is whether the tax office has reason to assume a tied transaction and that we would accordingly have to pay real estate transfer tax on the house?
Purely based on the facts, I would say no, since the purchase contract is concluded between the owner and us. However, the construction company is already involved in many matters (at least in an advisory capacity).

Does it make sense to clearly state in the purchase contract that the land is sold without developer ties or is this unnecessary in this case or possibly even stirs up a “hornet’s nest”?

I would really appreciate your assessment.

Best regards

The notary will explain that to you. That is his duty.

Asking costs nothing. Why should there be a tied selling?

Are you already contractually bound to the builder?

Buy the plot of land from the (private) owner, complete the purchase, then conclude the construction contract with the construction company.
I don't see where a tied sale should be lurking.

Thank you for the quick responses.

No, we are not yet contractually bound to the developer.
My concerns rather stem from the fact that the property was virtually advertised by the developer or he made us aware of it, and he is now already involved in the entire planning process.

In terms of procedure, we would also first buy the property and only afterwards conclude the contract with the developer.
The fact that there will not be a large time gap (4-6 weeks) is also not "suspicious" for the tax office?

Buy the plot from the (private) owner, complete the purchase, then sign the construction contract with the construction company.
I don't see where a tied sale could be lurking.

It's not that simple.

1.)
At the time of purchasing the plot, it should not yet be decided with whom to build.
The construction contract should therefore not yet be signed.

2.)
There should be no brokerage agreements between the plot seller and the house builder. Of course, as a buyer, you can’t know that.

3.)
In our questionnaire for land transfer tax, there was a question about how we became aware of the plot.
Here, the answer should be something other than "-> Construction company X contacted us."

4.)
In the land transfer tax questionnaire, they also asked if there were multiple offers from construction companies.
As a precaution, you should at least obtain another offer.

At the time of purchasing the plot, it should not yet be decided with whom to build.

Therefore, first complete the purchase, then sign the construction contract.

There should be no brokerage contracts between the plot seller and the house builder.

To what extent should a third party be aware of such a contractual relationship or be able to influence it?