Land purchase - converting land into building land

2017-06-09 11:01:00

Don't call it tax fraud right away, but rather negligent tax reduction or ignorance. However, ignorance does not protect against punishment. Possibly, this may still be noticed during a tax audit.
What is definitely missing, as I suspected, is the process via the notary.
If the assessment basis changes at our work, for example due to subsequent surveying, it always went through a notary to my knowledge, and then there was also a revised real estate transfer tax assessment notice.

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

Do you have a source for this statement?

2017-06-09 11:27:06

Especially since one normally does not count without a payment request from the notary.

2017-06-09 12:20:17

In the vast plains of the North, many things happen.....and knalli now knows what he has to do. Let us allow him to make his decisions. Forum non investigat. Karsten

2017-06-09 12:40:24

Do you have a source for this statement?

Unfortunately only a ruling from the Federal Fiscal Court: II R 39/99 of 15.03.2001

Insofar as the purchaser of a property undertakes in the property purchase contract vis-à-vis the municipality to bear the development costs, he only assumes a future contribution liability that would in any case affect him as a consequence of the development (see ultimately already BFH ruling of 27 June 1968 II 112/64, BFHE 93, 183, BStBl II 1968, 690)

2017-06-09 14:39:28

I have not read everything that was on the 7 pages. However, I can contribute the following basic points:

1: The real estate transfer tax is based on the consideration (what the farmer receives from you in money and monetary value).

2: If you pay the farmer more money based on your oral or written agreement upon becoming aware of new information, this payment is also subject to real estate transfer tax.

3: If you do not fully comply with your declaration and notification obligations under the tax laws and thereby do not fully pay taxes, this constitutes tax evasion.

2017-06-12 15:04:42

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

Regarding 1.) Development costs are not part of the assessment basis for real estate transfer tax when purchasing an undeveloped plot

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Land purchase - converting land into building land

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