Land purchase - converting land into building land

And that is probably tax evasion.

Abuse of arrangements perhaps, if you keep it to yourself.

That probably meant the "improvement certificate," i.e., the agreement about a purchase price adjustment after the property has been developed into building land. The notary does not have to notarize that, only the land purchase itself.

This is a secondary agreement concerning the purchase price and is therefore subject to notarization. Such secondary agreements can render the entire purchase void.

So, I think I have understood it. I will do it as usual, because I think that for the object, the property transfer taxes (that's what it's about, right) are negligible in comparison.

But back to tax evasion: Willo. As long as x acquires y grassland, which at the time of purchase is classified as grassland in the development plan, nothing, no evasion has taken place. If this land becomes more valuable later by conversion into building land and the previous owner participates in this increase in value, this neither needs to be notarized nor is it relevant for the real estate transfer tax. However, it is relevant for the income tax of y. So far. Karsten

If that is not an ancillary agreement to the purchase price, then what is? Where is the difference if I buy building land notarized for 50 euros and then add another 100 a year later by ancillary agreement? You already knew exactly why this is not for the internet, but rather for a handshake, small notes, and cash payment.

t, die in den Außenbereich fallen

Baugenehmigung bekommen können.

So it remains open land; but you are allowed to build according to §35?

But that is only possible under strict conditions; it is also not considered real building land.

If not; in which year do you want to start? 2025? Or earlier?