House purchase on land with hereditary building right

Hello everyone, I am currently working on a house that is located on a leasehold property. Remaining term is about 70 years. Good for me, difficult to sell when I am old. I know the risks....

Regarding the question: Calculating the real estate transfer tax is currently giving me a headache. I understand the calculation for an undeveloped plot. For a developed one in the basics too, but I have a question about detailed financing.

Purchase price (not broken down between land and building) (year built 1965): €320,000 Leasehold rent per year: €500 (church property) NRW real estate transfer tax rate: 6.5%. Remaining term: 70 years

How much do I have to pay in real estate transfer tax now? Do I need to know how much is allocated to the house / land?!

Thanks in advance for the help

Purchase price (Not broken down into land and building) (Year of construction 1965): €320,000
Leasehold ground rent per year: €500 (Church property)
NRW property transfer tax rate: 6.5%.
Remaining term: 70 years

You are not actually buying the land, but only leasing it. So the purchase price only relates to the house.
Although I have never calculated it before, in my opinion you pay the annual ground rent multiplied by the multiplier for 70 years remaining term (18.242) plus the purchase price for the house.

((12x500x18.242) + 320,000) x 6.5% = €27,914.38

Thank you for your response. That's what I had expected, you just made a mistake in the calculation. The 500€ is already the annual lease, not the monthly one.
My calculation would be (500*18.242) + 320,000*6.5% = 21,392€.
So I definitely pay MORE real estate transfer tax if I buy a house with land under [Erbbaurecht]......which is, well, stupid.

So I definitely pay MORE real estate transfer tax if I buy a house with land under a leasehold...... well, that's, uh, stupid

What are you comparing it to? If you buy the land with it, you also pay real estate transfer tax on the purchase price of the land and the house, and that is certainly more expensive. If you only buy a plot and later build new yourself, you might be right because then real estate transfer tax often does not apply to the house. 320,000 EUR just for the house, and that for a building from 1965, is not exactly cheap. Is it a multi-family house or a renovated luxury villa? For leasehold land, the purchase price should never be compared with the purchase price for a house with freehold land.

What is relevant to me as a buyer is what is stated in the final balance. This also corresponds to my monthly burden. The price is estimated at €320,000. For this, I get a building that stands on a leasehold property. Clearly, the consideration is different; in one case I get a plot of land as well, in the other case only a building on a leased plot of land...... About the house: It is located in Düsseldorf. Not a multi-family house, not a luxury villa

Well, actually you would pay 320,000€ + X for the plot of land. And you wouldn’t get this plot of land for just 9,121€. So you are even better off regarding the property transfer tax than someone who buys land + house.