Land transfer tax on building land with planned buildings

Hello community, we are about to purchase a building plot. At the moment it is not developed. The current owner of the plot, a retired construction contractor, wanted to build several single-family houses there years ago and either sell or rent them out, according to his statement during the first on-site inspection. He already showed us initial planning drafts and inquiries from the building authority, possibly also a preliminary building request or building permit. (everything went a bit quickly). Now I found the following on the internet: "If you are offered a plot with a pre-planned building at a fixed price and can only acquire it that way, all services related to the construction (planning and erection) are also subject to real estate transfer tax." How should I interpret this? Who can tell me for sure that I only have to pay tax on the plot for my property, since I want to implement my own ideas for the building? We also do not want to start construction immediately and there probably will be no contact between us and the former construction company after purchasing the plot. Thanks and best regards

If the property is tied to a developer, you have to pay real estate transfer tax for both the house and the land. If the retired builder wants to build with you or only sells under that condition, you will probably have to pay real estate transfer tax for both. If you buy the land without committing to a developer, you only pay real estate transfer tax for the land.

Will the topic possibly also be addressed again by the notary during the purchase in any form or recorded in writing that it is solely about building land without development plans and that no developer is involved?

Who can tell me for sure that I only have to pay the tax on the land for my property, since I want to implement my own ideas for the building?

The tax authorities or a tax advisor.

As long as you can freely choose your construction company and only conclude the contract for work after purchasing the land, I dare to doubt that the tax authorities will find any connection here.

If you are offered a plot of land with a pre-planned building at a fixed price and can only acquire it that way

Besides, you have the choice whether or not to use their design.

Quote from daytona: Who can tell me for sure that I only have to pay the tax on the land for my property, since I want to implement my own ideas for the building myself? You should also pay attention to a time gap between the signing of the land purchase contract and the contract for the general contractor. Otherwise, tax offices may assume a connection here.

Furthermore, there should be no agreements (also besides the Grundstückskaufvertrag orally) regarding development with the current owner and construction company. You are simply buying the land with free building rights without any contractual obligation to a partner for the house construction. Nothing more and nothing less.