New construction on communal property, tax issue

However, in the abstract example, the new building should not be on someone else’s property, but on the communal/co-ownership property, of which the builder himself owns half. I would be interested in how the Building Code is interpreted in that case. From experience, I know that such a house is not treated by the tax office as a building on someone else’s land.

The legal opinion is quite clear here. Every mm² of the land is divided according to the land shares. It is not the case that the left half of the land is mine and the right half is yours.

Here is an excerpt from Wikipedia about the Condominium Act:

The Civil Code (Building Code) does not recognize ownership of real parts of buildings and assigns all buildings erected on a plot of land as essential components of the land exclusively to the owner of that land (§ 94 Building Code), so that there can be no independent ownership of buildings and certainly not of individual apartments. Although §1093 of the Building Code provides for a residential right, this cannot fulfill the purpose of dividing a building into individual apartments (so-called separate ownership).

The regulations of the Building Code therefore proved to be too inflexible. After World War II, the need for housing forced the search for ways in which those seeking housing could participate in its financing while at the same time receiving a real value as owners. This possibility was created by the law in 1951.


To what extent such separate ownership would also be possible for entire buildings, I do not know.
However, since this declaration of division for condominium ownership would also have to be entered in the land register, I would, as you rightly said, insist on a complete division of the property.

Good morning,

In the abstract example, however, the new building is not supposed to be on someone else’s property, but on the community/co-ownership property, of which the builder himself owns half. I would be interested in the interpretation of the Building Code here. From practical experience, I know that such a house is not treated by the tax office as a building on someone else’s land.

I must have missed something along the way...

If the builder already owns registered property rights on the land, the situation is also clear. Why should the tax office treat the house as if it were standing on foreign land?

However, the question posed by the OP clearly indicated that his mother is the sole owner of the land, and I answered accordingly, since it is far from being dealt with in just a couple of lines. I assume that the OP misunderstood the tax advisor he visited on this point.

But as you already wrote in accordance with an old saying: you can only change yourself. I don’t get annoyed by passive OPs either, I just sometimes can’t resist making a remark…

How I deal with that—when things get really bad—you have read

I have given up—except for a few weak moments in which I disregard the limits I set myself—getting annoyed about something I cannot influence. My partner has a big part in this; he has pointed out to me often enough that I cannot save the whole world. I try to respond within my means, and when I realize—as recently—that the virtual counterpart wants to play the stubborn and incorrigible disciple, I no longer reply.

For a good part of what I contribute on the HBF, my clients usually pay me. Sometimes I do get confused—that I readily and unapologetically admit—I am after all only a human being, regarding how this freely provided knowledge is handled. But—as written, those are merely the small moments…

Rhenish greetings

Good evening construction expert,

thank you for the answer! Now it is, in my opinion, even more interesting. If I continue spinning Musketier’s Baugesetzbuch-Wikipedia, I imagine a poor sucker building a house on the family property. The plot belongs to him at 1/10 alongside his parents and various siblings, who all have no descendants or spouses and all die with the parents in the collapse of a botched construction house. The sucker, as the last survivor who has already invested all his money in his house, now has to pay inheritance tax on 9 x 1/10 of his house in 9 inheritance cases (whether these are really so watertight is another matter). Great! Anyone who doesn’t realistically split in this country is pretty much screwed.

Oh construction expert, saving the whole world (and checking the emails for that ...) would be too complicated for me. I am already glad if I “save” my own family and survive the current construction myself. After all, following 8 years of DIY renovation, moving in is approaching next summer. I am currently fighting against the impending winter to properly finish the exterior work.

Well then, have a nice weekend,
Regards

Good morning,

Thanks for the reply! Now it gets even more interesting in my opinion. If I extend Musketier’s Baugesetzbuch-Wikipedia, I imagine a poor guy who builds a house on the family estate. The property belongs to him at 1/10 alongside his parents and various siblings, who all have no descendants or spouses and all die together with the parents in the collapse of a shoddy construction house. The poor guy as the last survivor, who has already invested all his money into his house, now has to pay inheritance tax on 9 x 1/10 of his house in all 9 inheritance cases (whether they are really that watertight is another question). Great! Anyone who doesn’t really share in this country is pretty much screwed.

Your hypothetical case won’t turn out nearly as dramatic, because what remains for your poor guy in the end is an undeveloped plot of land.

Oh building expert, saving the whole world (and checking emails for that...) would be too complicated for me.

I certainly have a helper syndrome.

I’m already happy if I “save” my own family and survive the current construction myself. After all, after 8 years of DIY renovation, moving in is due next summer. Right now I’m fighting against the impending winter to properly finish the exterior work.

8 years; that’s definitely something I would neither have the desire nor the time for. Respect! You can also finish the exterior work in spring. And connections go quickly; then water and heating for winter will also work.

Well then, have a nice weekend,

Same to you or more precisely: have fun with the exterior work. We have appointments this weekend; so no resting either.

Rhenish greetings

Good evening,

Your hypothetical case won’t turn out that dramatic, because what remains for your poor guy in the end is an undeveloped plot of land

Haha, that was good. Of course, it shouldn’t be Tropf’s house that collapses, but some other one, otherwise the whole example would be pointless...

8 years; that’s definitely something I would neither want nor have the time for. Respect! You can also finish the outdoor facilities in spring. And connections go quickly; then water and heat will also work for winter

Well, actually I didn’t want to either. After a (to me) pointless new build and a (to me) pointless old building renovation, I at least wanted to have something of my own work on the third attempt. That’s how I got involved with my current wife and our house, built in 1886. With my great experience as a 99% do-it-yourselfer, I estimated the effort at 2-3 years of building. But the 400 sqm under monument protection rightfully put me on my guard, so that after partial gutting over 3 floors and completely new heating, sanitary, electrical and LAN/ISDN installation, I’m only now slowly starting to see land. Unfortunately, I am only a one-man chain, so everything takes forever. My son is still too young to help, my wife is constantly at work. Per year, besides my full-time job, I put in about 2,000 hours on the construction site—together with my “little site manager,” who practically grew up here.

Due to special circumstances, I had to spontaneously start at least the 300 sqm courtyard-side outdoor facilities last fall, which still hold me up. After 200 cubic meters of hand excavation, 60 tons of gravel, chippings, decorative stones, crushed sand, and 3 tons of paving bricks, they are still not completely finished. At the moment, I’m practicing as a fieldstone paver. Later, another 1,500 sqm are waiting for me... This is an old brick villa on a hillside with 3 terrain levels of different heights, it was probably a vineyard a long time ago, everything seems somewhat Tuscan, which I like to pick up on. If I survive the construction, I might want to tackle the topic of wine at some point—not just in the glass...

Then I wish you at least a work-free Sunday!

Regards