11ant
2023-11-28 15:38:39
- #1
That a real estate agent is also a sales agent occurs (unlike the other way around) quite frequently. However, I have never heard of a case where the brokerage was provided commission-free just because they arranged the contract...According to my experience, there can very well be sales agents (these are the ones who sell house construction contracts, but are usually self-employed and work on commission for a (prefabricated) home builder) who simultaneously work as real estate agents and thus "get access" to plots of land by exclusive mandate.
... conversely, the tax authorities only need an initial doubt that the desired plot was obtained without signing the brokerage contract. It is the presumed interconnection that is sufficient to assume the circumstance of a connected transaction – a strict obligation to contract with a third party is not required for this. See also:However, one must be aware that even if you sign a separate purchase contract for the plot, as soon as there is an obligation to build with a specific home builder, the tax authorities count this as a unified contract and thus real estate transfer tax also applies to the house.
https://www.hausbau-forum.de/threads/4-jahre-nach-bau-fordert-amt-grunderwerbsteuer-auch-auf-haus.46285/ The warning about the danger of connected taxation had already been addressed by in post #3, and I did not comment on it for only one reason: because – see my linked explanations of the "construction" of this bait-and-switch scam – the "danger" that the offered plot actually exists (available and in the access of the "service" provider) is extremely close to zero. I can only repeat, do not let your own despair unsettle you: suitable building land is not really as rare on the market as it appears to the tunnel vision of the rabbit.We recently had a case here where the tax office only came to the builder four (or two?) years later with the additional demand.