Is this now a linked transaction or a sham construction client?

Hello,

I hope you can help me.

Through a broker M, we have finally (after 7 years of searching) found a plot of land. This plot is to be developed with a house from company A or B. We had already been in contact with company A for another potential plot and had received an offer from them. After thorough consideration, however, we decided on company B, who will provide us with a finished shell construction.
The plot is being sold directly by the seller V, broker M markets it and receives his commission. However, we have to sign a work contract with the house builder before the notary appointment (which is basically no problem for us since we are very impressed with the house builder).
Now, while researching the Kfw 40+ program in the FAQ/AGB, I saw something about this apparent builder status, does that apply to us? So would we have to pay property transfer tax on the plot and the house even though there are two completely different providers? The seller of the plot is a private person who lives 500km away from the house builder.

We live in BW, if that is relevant.

Thank you very much

However, we have to sign a contract for work with the home builder before the notary appointment

To me, that sounds like the tax office will see it as a tied transaction. Whether that means treating you as the buyer for funding purposes (possibly with the consequence of different funding amounts or other suitable programs) I do not know.

This plot must be developed with a house from company A or B.

Is that by any chance in Eilenburg? - see there:

Hello,

no, it is not in Eilenburg. To avoid the problem with this tied sale, would it then be sufficient to sign the contract for work after purchasing the property? So far, we have always spoken with the home builder immediately about a concrete offer for a possible house for every suitable property, simply to be able to estimate the costs that will arise, whether we can manage it well or not, and we also need exact data on the costs for financing, and we want the financing to be secured before/during the property purchase. What is the best way to proceed with something like this?

Classical tied selling. With the intention to convincingly make the uninformed buyer believe this is not the case. Afterwards, the bill comes.

The plot is sold directly by the seller V, the broker M markets it and gets his commission. However, we have to sign a contract for work with the builder before the notary appointment (we actually have no problem with that since we are very impressed with the builder). Now, while researching the KFW 40+ program in the FAQ/terms and conditions, I saw something about this fictional builder status. Does that apply to us? So would we have to pay property transfer tax on the plot and the house even though they are two completely different providers?

Yep, because you only get the plot together with the construction contract.

To avoid the problem with this tied sale, would it be sufficient to sign the contract for work after purchasing the plot?

No. The builder won’t do that either. I, for one, would simply give the builder the cold shoulder right after notarizing the purchase of the plot and then calmly look around the wider construction market.

What is the best way to proceed in such a case?

Pray that the tax office makes a mistake.

By the way, the tax office questionnaire asks very precisely about such a construction - they know exactly how it works.