Neighbor wants to buy a small part of the property

  • Erstellt am 2015-10-12 07:54:38

Bauexperte

2015-10-12 10:07:21
  • #1
Rascal

Rhenish greetings
 

readytorumble

2015-10-12 10:50:07
  • #2
We paid a total price for 2 plots of land. Approximately 1000 sqm of building land, plus about 450 sqm of "meadow land" directly behind it. The meadow land, of course, has a much lower value (under 1000€ in total).

So if you only consider the building land now, we paid about 50,000 € and would get about 10,000 € for the 150-200 sqm. We are not making a profit, but rather giving the part of the land for roughly the value we also paid.
 

toxicmolotof

2015-10-12 10:56:27
  • #3
If the purchase price is less than or equal to "etwa dem Wert" that you paid and the tax office sees it exactly that way, then no speculation tax should be incurred, however, a tax advisor can tell you more precisely. I am really taking quite a big risk here.
 

Musketier

2015-10-12 12:15:34
  • #4
For the consideration of speculation tax, purchase and sales ancillary costs are also taken into account as far as I know.
In your case, this means property transfer tax and notary costs, fees for land register entry upon purchase.
In my opinion, one could check whether the surveying costs incurred could also be partially added, as these were necessary to obtain the two separate plots of land.

Everything that exceeds the acquisition cost plus ancillary acquisition costs by the sales price minus selling costs is the capital gain.
Capital gains up to €600 remain tax-free in income tax.

Very roughly calculated

€50,000
minus meadow share €1,000
= €49,000 for 1000 m²

plus ancillary costs
5% property transfer tax
2% notary and registration costs
€2,000 surveying
= €54,430

sold share 150 m²
150/1000 x 54,430 = €8,165

sales price €10,000
minus acquisition cost €8,165
= €1,835 speculation gain

since the speculation gain is greater than €599, the full €1,835 is subject to income tax. For the home builder, this would be roughly between €550 and €900 income tax, depending on the individual marginal tax rate.

There may be an impact if several properties are sold within a certain period of time. Then one may possibly fall into commercial real estate trading. (Search engine: Three-object limit)
 

DG

2015-10-12 14:48:16
  • #5


Hello ,

unfortunately, this assumption is incorrect.

If the parcel to be divided is already developed, a (new) subdivision approval is even required/to be obtained.
If the new boundary runs in a straight line without angular points between existing and established boundary points, separation is possible. This eliminates the surveying costs for the boundary investigation, but the costs for the creation of the parcel and the later integration into the land register definitely incur.

Best regards
Dirk Grafe
 

readytorumble

2015-10-12 15:04:35
  • #6
Thanks to everyone for the previous explanations.

: The new border is to run straight between 2 border points without detours. Therefore, in my opinion, no new survey is necessary.

The plot to be divided is not yet developed. Except for a garden shed (< 12 cubic meters). Is a subdivision permit required because of the garden shed?
 

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