Hereditary leasehold land and real estate acquisition tax

  • Erstellt am 2015-03-20 09:19:37

Bauexperte

2015-03-20 13:45:22
  • #1
Hello,


For the tax office and thus the possibility to charge land transfer tax, it is only important whether there is a mandatory + economic connection between the land mediation and construction. If you can lease the land from the church "without the involvement" of the construction company – so you are completely free to choose the provider – the tax office has no right to charge land transfer tax on both. However, if you only get the land if you also build with the construction company, the tax is due on land + house.

**A separate treatment and thus tax only on the land is _only still_ considered if the new owner personally looks for a suitable construction company and there is no connection to the seller of the land.

** Source: my homepage

Rhenish regards
 

Marple

2015-03-20 14:32:14
  • #2
All right, thanks Bauexperte. That sums it up perfectly. :)
 

Musketier

2015-03-20 14:52:06
  • #3
In any case, include the real estate transfer tax on the house in your calculations, and if you don’t end up needing it, you can make the first special repayment or treat yourself to something nice. :)
 

ypg

2015-03-20 16:28:38
  • #4
We signed the ground lease contract at the notary in December, and then in January the construction contract for the house. Paid the property transfer tax only for the land. However, we found the construction company ourselves.
 

Similar topics
03.01.2014How much land and house can we afford?25
01.12.2014Real estate transfer tax / what is the tax applied to? Which developer MUST?30
09.01.2018Trends in property acquisition tax24
23.04.2014Buy land, and build later10
03.11.2014Real estate transfer tax, who is familiar with it?16
17.03.2015Land with construction obligation = + 20% market value!14
24.06.2015Buy property independently?22
13.03.2018Turnkey Construction Land and Prices79
17.08.2015Expand property11
13.10.2015Neighbor wants to buy a small part of the property17
21.01.2016Paying out partner and second time real estate transfer tax28
22.03.2016Temporarily lease land26
04.07.2016Purchase of property under a work contract12
16.09.2016False information about the property in the exposé39
16.02.2017Transfer property / not married33
28.03.2017Invoice land registry entry not for all buyers?13
10.05.2017Transfer of property from mother-in-law to me and my wife41
29.11.2017House and property €284,000 financeable?57
29.11.2017Timeline of real estate acquisition tax and house construction contract20
18.12.2021Sell house and property to daughter: save real estate transfer tax?16

Oben