Gift tax on property purchase

Which special rule are you talking about?

I have read up on this a bit more here. It only applies to the owner-occupied property between life/spouses.
So the argument obviously no longer applies. Thanks for the suggestion to check that again ;)

Can't you argue to the tax office that the standard land value for the area is set too high for an undeveloped property?
What does it look like, for example, if there is still an old building on the property that needs to be demolished, or if the land needs to be filled for the construction of a single-family house, etc., etc.

I think I also once read that the tax office used to deduct a discount of 20% from the standard land value.
I just wonder if the calculation is really that rigid and if the tax office strictly follows it.

I also want a building plot for 150 euros below standard land value.

Where can you still find something like that?

That is of course dependent on a distant family relationship. Normally, nothing goes below the standard land value on the open market.

Regards!

I have often read in real estate that the type of use is decisive.
For owner-occupation, gift tax is often not due.

you probably mean 13d Inheritance Tax Act or 13 (1) No. 4a-c Inheritance Tax Act.
13d only applies to developed properties that are rented out before and after.

13(1) will probably not apply to you either.

I think I also once read that the tax office used to deduct another 20% from the standard land value.
I just wonder whether the calculation is really that rigid and if the tax office strictly follows it.

Valuation is carried out according to 179 BewG with the standard land value. You would have to provide very concrete reasons why the standard land value is not the market value. —> 198 BewG
However, this will probably be difficult, as the standard land value is often already significantly above the real market value.

you can either pay more and then the taxable base for the real estate transfer tax will increase accordingly, or you get a gift, are happy that you have to pay less, and pay the due gift tax instead ;-)

you can either pay more and then the tax value for the real estate transfer tax will increase accordingly, or you just receive a gift, are happy that you have to pay less and then pay the due gift tax ;-)

In the end, of course every euro that is subject to the mixed gift is better for me than a higher purchase price + real estate transfer tax and notary fees, but I would still like to somehow avoid that, even if it probably won't work. In life, only two things are certain: death and taxes ;)

Just out of curiosity, what happens if the city or municipality sells below the standard land value? Does the tax office get suspicious? I can hardly imagine that...

Just out of curiosity, what happens if the city or municipality sells below the standard land value?

The question is whether a gift is present in this case.
According to section 516 of the Building Code, a gift is a gratuitous transfer with the aim of enriching the recipient.
This will not be the case with a municipality.

Why are you getting the property for half the standard land value? There must either be the intention to make a gift by the previous owner, even if there is no family relationship.
Or alternatively, is there a consideration (side agreement) in another form (exchange)?

why are you getting the property at half the BRW? There must either be a grant intention from the previous owner, even if there is no family relationship, or alternatively a consideration (side agreement) in another form (exchange) is present?

It involves distant relatives but this is irrelevant with regard to allowances or tax classes. Apart from the "family discount" there are no additional side agreements.

Then agree on the purchase price as the BRW less €40,000. The difference between the price you actually want/should pay, you do not pay, but agree on a loan with minimal interest. After 10 years, a part of the loan amount (€40,000) will be forgiven. Possibly after another 10 years again.