Coupling business or not?

Does the tax office want to see the notary contract? Or how does the tax office even find out about the purchase of the property?

What do you think why you pay property tax? Or do you not pay that either?

What do you think why you pay property tax? Or don’t you pay that either?

I am under the impression that the notary informs the tax office that I have purchased plot XY for the price of XX euros. And this forms the basis for assessing the real estate transfer tax. So that the tax office does not learn anything at all about the house I want to build on the plot.

At the latest upon completion, the tax office is informed about the house

What if I am already interested in houses in advance, conclude a purchase contract for a house on the condition that I myself (!) have to find a plot of land within period X. Then the contract for the house would have been concluded beforehand, but it would still not be a tied selling?

Apart from the fact that it is very unwise to commit to a house contract without land, that would be a normal procedure, so not a tied selling. As the word tied selling already says: somehow the construction company has to be linked with the land. Instead of tied selling, one could also say linked selling. Just a bit of scheming ;)