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
Does all this also apply if the construction company has no benefit from mediating the plots? In other words, if there is no commission or brokerage fee. It is merely shown that one can lease plots from the church?
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