Land purchase - converting land into building land

So, very slowly... often tested by me professionally on behalf of the employer. Sale of some hectares to a farmer like this and that. Price per hectare approx. 40-50 thousand. He knows and I know that there are plans in the ministry in Kiel to open the land for wind energy. That leaks out. That would lift the land to 80 thousand per hectare. Solution, let's say sale for 50. Addition at the notary. Both parties agree that in the event of designation as a wind power zone by date.... the seller is to be paid the amount xyz as participation in the increase in value. Etc. pp. This is completely official and irrelevant for real estate transfer tax. Because the buyer enters the land register for 50 thousand per hectare, even without additional payment, whose due date is still uncertain. Clear? It is relevant for income tax if additional payment is made, for the recipient. The payer, whether he chooses cash or transfer, is out. It is the recipient's responsibility whether he declares the additional payment, which he would have to do even if he receives it in cash. Which would be completely legal. Ok? Karsten

Now you are really wriggling here to an astonishing degree. The construct you described has nothing to do with my original question. That was simply how to sell a property without a notary. In response, you made vague insinuations, and when you realized that legally everything was highly questionable, you gradually reconstructed the case to the point where there are no unnotarized side agreements anymore - no notes, no handshakes, no ignorance about possible value increases, etc.

Good morning,

Let's agree that this should be disclosed and that's that.
Thank you for the detailed explanations and also the discussions.

Could someone possibly comment on my calculation example.

So, if I had a "normal" price per square meter of about 100 euros in our area, would it be okay to agree on 60 euros undeveloped?

THANK YOU

Again about Willo. There was never talk of a purchase without a notary. That is not possible. Land purchase in Germany always goes through a notary. It was only about how to deal with the increase in value when it becomes building land, but you are buying green land. That can be arranged without a notary. It does not have to, but it can... it is not forbidden. However, not without an agreement. It would be fair if you first roughly determine the development costs and then break them down per square meter, then the rest is a matter of negotiation. Keep in mind, you are taking a risk. It is green land. It is likely that it will become building land, but not certain. It is only certain when the land-use plan is changed, the display periods have expired, and there are no objections. Karsten

Hi Karsten,

Thank you for your many helpful tips.
Let's see how things proceed now.

I will report here and ask questions when it becomes more concrete.