Is speculation tax avoidable in a legal way?

Hello everyone,

my better half and I intend to build soon. We even already have an option for a plot of land, but it has a small flaw. Maybe someone has an idea about it.

The thing is, we have been offered a part of a very beautiful piece of land from a friend for purchase. Some time ago, he bought a larger property consisting of several parcels at a very low price to build on it himself. However, he has now bought another already developed property and is renovating the house on it, so he no longer needs the mentioned plot for building.

The problem is that he apparently is not allowed to sell it within the first 10 years, otherwise he would have to pay the speculation tax – which is apparently 40% – and obviously it wouldn’t be him paying it, but us. He himself would immediately reduce the asking price by the amount of the speculation tax if he did not have to pay it.

Now my question: Is there a legal way to avoid this speculation tax? It is actually not about a commercial speculative transaction with intent to make a profit, but about making a part of one’s own property available without having to give it away. After all, no one can demand that.

Thank you in advance for your answers.

The speculation tax is only due on the difference between the old and new purchase price. That means if he sells it to you at his own purchase price, no speculation tax is incurred. If he wants more, you would have to pay the "rest" under the table, which I advise against, as it is a criminal offense.

Please calculate in € to know what it is about.

Simplified example:
Purchase of the property: €200,000
Additional purchase costs: €20,000 (notary, broker, real estate transfer tax, land registry, etc. – seller's costs when buying and selling)
Sale: €250,000
Profit: €30,000
Seller's personal tax rate 40%: €12,000

Thus you pay €262,000 instead of €250,000

Thus, you pay T€ 262 instead of T€ 250

which then increases the profit again and thus the tax :D

which then increases the profit again and thus also the tax :D

Don't be so picky It's just roughly calculated so that the OP knows which direction it's going in. In the end, it's about flat land worth €50K and it's not worth all the stress. In Saxony, prices should be more than reasonable except for a few cities...

It's just a rough calculation so that the OP knows roughly which direction it's going.

In the end, it's about flat land with a value of T€ 50

So in Kopper's sense, peanuts ;-)