Quick update, a seller from a not unknown prefabricated house provider contacted me again, probably wants to keep me hooked (I had talks not only with Town & Country).
The usual stuff, we're always building more expensively, now or never, etc. - of course. But explicitly he also touched on the topic of real estate transfer tax. He said he had already had over 100 houses built (Hessen), and for most of them the land was indeed acquired by third parties but through their brokerage - basically a tied transaction, as I have read here several times. And NEVER was real estate transfer tax paid on more than just the land. He referred explicitly to Hessen, in Bavaria it is different for example.
Are there people among the esteemed forum participants who can clearly confirm or refute this?
Thanks
Why don't you just ask anonymously at your responsible tax office what their assessment is?
You have to consider: The companies/providers are currently under massive pressure, they have to sell. They will probably tell you whatever you want to hear as long as you sign the contract.
You could inquire about the willingness to include a corresponding compensation clause in the contract. If the authorities come to the assessment within the first 5 years after signing that it is indeed a tied transaction and come up with a subsequent claim, the amount would have to be reimbursed. No idea if something like that would be legally watertight, but I think that might lure the gentlemen. If they are so sure, they should have no problem agreeing to such a clause.