Planning of a classic single-family house with approx. 127 sqm

Hey,

that means the plot costs 81 € per sqm. However, development costs are already included in this price. The approximate price for the plot is 41 € per sqm. This is also indicated this way by the municipality (many municipalities do it like this).

In the end, you only pay land transfer tax on the pure plot price.

Possibly, real estate transfer tax will be added to the house price (if the tax office notices that you are buying the land with the purpose of immediate development). And what about selection of materials? Are doors, handles, satellite system, network cables, window/door security classes, tiles, type and number of sockets, stairs (type of wood, color, handrail, chrome, etc.), bathroom fittings, etc. already fully planned? Otherwise, 10k can quickly be gone.

Possibly land transfer tax will be added to the house price (if the tax office notices that you are buying the plot with the purpose of immediate construction).

How do you come up with something like that?

Possibly real estate transfer tax will be added to the house price (if the tax office notices that you are buying the land with the purpose of immediate construction).

That is indeed nonsense. Real estate transfer tax on the house is only charged in the case of a linked transaction, but the OP can choose the construction company freely. The tax offices are quite picky, so I would keep all correspondence with various providers as proof. But this doesn't sound problematic at all here.

How do you come up with something like that?

Try typing "Grunderwerbsteuer auf Hausbau nach Grundstückskauf" into Google. There are also court rulings on it. I myself have also set aside a few thousand in case the tax office gets in touch. Construction was completed in October 2018. The land and house construction were carried out by two different companies.

If you want to be certain, you wait 2 years between buying the land and starting construction.

My general contractor kindly pointed this out to me. Some get caught by it, others don't. Of course, I hope that the money can go towards a special repayment.

However, not every house construction after land acquisition falls under this taxation practice, this also follows from the judgment. It states that there must be a "legal or at least objectively factual connection" between purchase and construction. A legal connection would be a unified contract covering both or a linking of both contracts, for example, where the builder commits in the purchase contract to commissioning a specific construction company.. It is not the case here!