How is it best to proceed when searching for property? Sometimes when walking, I still see vacant plots in old residential areas. What is the best way to find out who they belong to?
If the plot is bought separately, let's say for €150,000, you only pay property transfer tax for the €150,000, at 6% = €9,000, regardless of what the house costs afterwards.
But if you buy the house and land together, the costs are €24,000. The €15,000 could then be better invested into the house.
Regards
That is only half the truth. Unlike a general contractor (GU/GÜ), a developer does not have to pay VAT on the services provided, but also cannot deduct input tax from purchased goods and services. If the developer carries out many services with their own personnel, they should be able to offer the house slightly cheaper than a GU/GÜ at the same margin. Whether this offsets the property transfer tax depends on the property transfer tax rate and the amount of services provided by the developer themselves.