Hidden property owner model - real estate transfer tax/value-added tax

@11ant - Because then it is a service contract subject to the Building Code and not the Real Estate Agent and Developer Ordinance. You can just google it, it is explained precisely from a legal perspective.

As a layperson – not a lawyer myself either – one tends to think that detailed legal explanations serve to clarify differences. Often, however, they are more aimed at paving the way for two lawyers to have three opinions. Aside from that, different standards apply for contractual and tax law assessments, and a case can certainly be sensitive in one sense and harmless in another – however, laws and regulations are reluctant to be fooled or circumvented by structuring. That means: even a Real Estate Agent and Developer Ordinance has not waited for smart alecks or those who consider themselves such, and in the worst case both legal norms apply: the one expected to apply, and the other one, which you were convinced “clearly” did not apply here. In case of doubt, a judge would say that, in the spirit of the law, it probably does apply. In the construction sector, I would always assume a slightly increased propensity for criminal behavior as a precaution – and especially that the customer would be left to the mercy of whoever was responsible.

You will have to pay real estate transfer tax on land and house.

But only if the builder's obligation is also included in the notarized purchase contract of the property, right? Otherwise, I wouldn't know how the tax office would find out.

Because otherwise I wouldn’t know how the tax office should catch wind of it.

They have a questionnaire for that ;-)

Check the construction service description for corresponding cost traps, so that unpleasant incidental construction costs are avoided; I also assume this to be absolutely necessary.

The construction service description is the construction service description for the house; incidental construction costs relate to the property, so they must be borne by the builder and are therefore not described in the construction service description.

The construction service description is the construction service description for the house, incidental construction costs relate to the property, so they must be borne by the builder and are therefore not described in the construction service description.

Yes, correct. From this, it is clear which costs must still be borne by the builder themselves.

If anyone would like to contribute to the actual topic (hidden builder model) or perhaps share an experience, they are welcome to do so :)