Development costs added to another property

Hello,

last year we purchased an undeveloped one of several plots directly from the owner. Since it is not directly on the road, a dead-end road is needed, which is shared with several others - carried out by a development company commissioned by the owner. The same company also carried out the development with rain/sewage water - however, not over the said road but directly over the other plots. This year they finally managed to calculate what the cost would be and had a corresponding purchase contract drawn up for the road plot. However, the development of the road was added to the plot costs (completely fine), but also the supply of our plot with rain/sewage pipes that is completely independent of the road (which, as mentioned, runs over the neighbors' plots).

This naturally results in a significantly higher "developed" value of the road part and thus correspondingly higher real estate transfer tax. When addressed, the construction company said "that's how it has to be" and that a separate invoice for the development with rain/sewage water is not possible...

Now my question is whether there really could be something legal behind this or if the company simply doesn’t want to bother changing the contract again and billing separately. And the mentioned pipes make up roughly half of the price, so it's definitely about more than €3.50.

I’ll try to draw the whole thing and please forgive my Paint skills ...

That is a bit too complicated for me. Normally it would be: I buy the Wege property for the amount of xy. That is stated in the notary contract. On that, property transfer tax is applied. Then I commission the civil engineer and pay him by invoice. Two separate transactions. Including the development costs in the notary contract only makes sense if I can then settle them net, plus property transfer tax instead of VAT.

that's exactly what I thought too, but the company claims that we would have to pay real estate transfer tax on the development costs in any case, even though those are commissioned independently of the path and after the purchase of the actual property, they might as well just add it to the path price...

But then please net in the notarized contract. Then you pay real estate transfer tax instead of VAT. It's cheaper.

That's exactly what I thought too, but the company claims that in any case we have to pay real estate transfer tax on the development costs, even if these were commissioned independently of the access road and after the purchase of the actual property; they might as well just include it in the cost of the road...

I'm not a professional, but I can't understand that conceptually at all. The development has absolutely nothing to do with the cul-de-sac, which is what this is actually about, because the development is carried out via a neighboring property. You don't acquire ownership of the area through which the development is carried out, right? So why should real estate transfer tax be charged on that? What does the notary say about it? They must be scratching their head too, wondering what they are supposed to notarize. From where are the electricity/water/possibly gas connections coming? Does that go through the cul-de-sac? Maybe you're just talking past each other?

I tell you, this has something to do with the VAT. The seller sells a developed plot of land. This sales revenue is not subject to VAT, but rather to the real estate transfer tax, which the buyer pays.