Is it normal for the purchase of land to be tied to an architect?

Thanks for your previous answers. Property transfer tax apparently only applies to the land, since the purchase is not tied to a developer but only to the architect.

Originally, townhouses were supposed to be built. After 2 years of negotiation, it seems a compromise with the architect was reached. I would also find that plausible if it were not possible to buy out. So it doesn’t seem to be necessarily mandatory.

Let's see what the tax office says about the property tax issue, since you are not free in your choice...

However, I don’t understand the second part of your post.

The tax office certainly sees this differently, as there is a commitment to a construction partner.

The tax office surely sees it differently, since there is a commitment to a construction partner.

Why? He won't be buying the plot from the architect. This approach seems to be becoming increasingly popular. Often construction companies apparently work with real estate agents in the background. Without a plot, you don't sell/build a house, so you're basically killing two birds with one stone.

We recently had an interesting plot that was offered at an extremely low price. The catch was that you had to build with construction company X on it. Probably you then pay for that later with your house, so that in the end everyone is happy.

Good evening,

Real estate transfer tax apparently only applies to the land, since the purchase is not tied to a developer, but only to the architect.

Yes and no ...

If you buy the land without freeing yourself from the obligation to the architect - the real estate transfer tax is waived both on the land and the house portion. See ECJ ruling of 27.11.2008, C - 156/08.

According to this ruling *"separate treatment and thus tax on the land _only_ come into consideration if the new owner looks for a suitable construction company themselves and has no connection to the seller of the land."*

*Source: my website

Greetings from the Rhineland

A buyer has apparently already submitted an inquiry to the office regarding the real estate transfer tax. It should therefore be clarified soon. We are curious.

A buyer has apparently already submitted an inquiry to the office regarding the real estate transfer tax. So it should be clarified soon. We are curious.

Fine; that saves a tax office employee a good part of their internet job.

Rhineland greetings