Land purchase - converting land into building land

So, if I had a "normal" price per m2 in our area of about 100 euros, would it be okay to agree on 60 euros undeveloped?

We were in a similar situation and 60 euros per m² undeveloped is, in my opinion, clearly too expensive. This would be okay if you are sure that a development plan and infrastructure improvements for this property will happen. In your situation, however, this is very uncertain.

I would say more around 40 euros now. The development then depends on the location and conditions. Without detailed planning, it is basically a lottery and the price can range from 20 to 80 euros per m². In the worst case, you may not be allowed to build and then you would have bought a meadow from the farmer for 60 euros per m²... In this case, a withdrawal clause would help, for example, if you were not allowed to build.

Hi,

Thank you for your reply.
So, my question obviously implies that a building permit will be granted.
It is absolutely no problem that we agree on clauses in case this does not happen.

So, nothing like a lottery where both sides bear a risk, but always assuming that it will happen.

I will offer the 60 and then have a clause ready.

THANK YOU

Both parties agree that in the event of designation as a wind power field by the date.... the seller is to be paid the sum xyz as a share in the increase in value. Etc. pp. This is completely official and is irrelevant for real estate transfer tax.

I dare to doubt that. See Real Estate Transfer Tax Act:

§ 8 Principle
(1) The tax is calculated based on the value of the consideration.

§ 9 Consideration
(1) Consideration includes
1.
in the case of a purchase:
the purchase price including other services assumed by the buyer and the rights reserved to the seller;

(2) Consideration also includes
1.
services granted by the acquirer of the property to the transferor in addition to the consideration agreed upon during the acquisition transaction;

As long as it goes through a notary, you do not bear the risk of getting involved in a criminal offense. Without a notary, that would not be legal from a legal standpoint, even if some see it differently here.

Musketier quotes my example. I am very sure that the buyer only paid the real estate transfer tax on the lower amount in the mentioned case. So far, there has also been no additional payment. But in my opinion, these are two completely different processes. I stick to it. The land has a price in its current condition. That is how I acquire it and that is how it becomes mine. It can have a second price in a hoped-for future condition. This, if it happens, is no longer subject to this tax but is income for the recipient and must be declared as such in the income tax return. Karsten

Believe me, I can read laws.

Would you like an example of a retroactive change to the assessment basis? Then see here:

haufe.de/finance/finance-office-professional/Zeitpunkt-der-nachträglichen-erhoehung-der-gegenleistung-für-grunderwerbsbesteuerung-massgebend_idesk_PI11525_HI1531468.HTML

Otherwise, maybe our tax advisor can comment on that.