Land purchase - converting land into building land

I have read and understood your link. Stupid. Knalli, read this carefully. Karsten

This insight would have been possible more easily as well - but it's good that it is now becoming apparent.

To Musketier. Could it be that this is not applied uniformly nationwide? Example one. We private. Property purchased in 2016 for amount xy. The notary contract mentioned an expansion contribution for the water supplier and a price for the already installed shafts, which together made up the total. Property transfer tax was only calculated on the base price. Another example professionally. Sale of former grassland as commercial land for price x. To a company. A zoning plan change had been initiated. A clause in the contract stated that if the zoning plan ultimately designated the land as residential building land instead of commercial land, amount y was to be paid additionally. This happened after three years. To my knowledge, there was no additional property transfer tax payment. Karsten

For your first part, I have also heard here in the forum that separately stated connection costs would not be subject to real estate transfer tax. In our case, it was also stated separately, but we paid real estate transfer tax on the full amount. I researched this about 4 years ago, but did not find anything to the contrary. However, maybe there has been some ruling or an administrative instruction on this in the meantime.

Regarding the second part, I would say you were lucky or the notary was not informed at the time of the second due date. To my knowledge, the notary passes the information on to the tax office. To what extent the company would also have had an obligation to inform the tax office about the change in the assessment basis, I am not sure. However, this does not change the fact that, in my opinion, the full amount would have been taxable.

Regarding 2): n. was not informed. Only correspondence with the buyer that, based on the contract from such and such, an additional payment is due. Karsten

How is the tax office supposed to know that the assessment basis has changed? It is still tax fraud though ...

Regarding 1.) Development costs do not belong to the assessment basis of the real estate transfer tax when buying an undeveloped plot of land