Double real estate transfer tax in case of ideal division?

Hello everyone,

we are planning to purchase a plot of land to build a detached single-family house on it. The plot of land to be used is to be divided ideologically. The current residents are giving up part of their garden.

The process is proceeding privately, through a broker, but without any developer ties or similar. We are currently researching developers in parallel and comparing offers – but nothing will be signed or the like before the notary appointment.

However: the ideological division of the plot will only become effective once the certificate of completion is issued. That is, when a building application has been submitted and a building permit is granted.

Could this legal connection potentially lead to double real estate transfer tax – even though it is not a tied transaction?

Many thanks in advance for your answers!
Best regards
Jan

Could this legal connection lead to double real estate transfer tax -

No.

even though it is not a tied transaction?

Currently we are also researching developers

With the term developer you familiarize yourself with the topic of tied transaction, because a developer sells a house WITH land IN ONE.

No.

Great, thank you very much for the quick and positive answer for me!

With the term "Bauträger" you are dealing with the topic of tied selling, because a "Bauträger" sells a house WITH land IN ONE.

Oh, oops, then I just chose the wrong term out of ignorance. We are looking at classic solid house construction companies that have nothing to do with the marketing of the land.