New house purchase and VAT

So, and now hopefully all the nitpickers and pedants are done.

What does reality look like? EITHER special requests are settled before the purchase contract, then of course they come with a price and are accordingly subject to real estate transfer tax by the tax office (which also includes VAT), OR – which from my experience corresponds more to common practice – they "arise" during the course of construction progress and are then dealt with between craftsman/general contractor and buyer – with invoice and VAT. In the latter case, I have at least not yet heard that the tax office additionally charges real estate transfer tax, although legally that would probably be permissible.

Best regards

K1300S

A developer provides VAT-exempt supplies according to § 4 No. 9a UStG when he sells land or part of land along with the building (house, condominium).

A property developer provides VAT-exempt supplies according to § 4 No. 9a UStG if he sells a property (house, condominium) together with a plot of land or part of a plot.

But only for the final purchaser. Thus, the price actually to be paid is identical to that invoiced by the general contractor or similar.