From when is a house contract legally binding? Topic: real estate transfer tax

Hello everyone,

I have a question about the real estate transfer tax.
My wife and I made a house contract with a construction company XY in 06/2010, including exit clauses if financing is not feasible or the property cannot be acquired.
We bought the property in this month, so in 07/2010. The exit clauses have not yet been removed, but this is supposed to happen in the next few days.
My question now: From when is the house contract legally binding? In our case, must the real estate transfer tax be paid on the house + property, or does the date when the contract becomes legally binding apply, meaning when the exit clauses for financing and property are removed?
Of course, we only want to pay the tax on the property; our construction company also says that this is the normal procedure...

Thank you for your contributions....

From whom did you buy the property?

The property was purchased by a subsidiary of Sparkasse H, which has no connection whatsoever with our construction company. The notary contract states that the property is undeveloped and free of any builders. From when is the house contract legally binding? When all reservations have been removed or at the signing of the contract in 06/2010? This is in case the tax office wants to see the house contract....

The contract is legally binding once it has been signed by you and the management. If the house seller and the land seller are not identical/connected, you only pay tax on the land.

That would basically be nice to begin with. Even if the house contract was concluded before the purchase of the land? The problem was also: Without a house contract, no financing and without financing, no land. That’s a vicious circle.....