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

I am linking here my answer from another thread:

If you want to be absolutely sure: keep correspondence, keep planning documents, date everything precisely, file it, provide proof. Until construction, there will still be three quarters of a year to go anyway, that is enough. So everything is fine.

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

Well then you can now consider what objectively factual means. I do not have a legal connection. No one in my new development area does. Nevertheless, some had to pay. The more, the newer the building was. The people at the office are indeed teachable.

Objectively factual means that the purchase of the land and the choice of the company building the house are connected in some way. The aim is to prevent developers from trying to avoid taxation through certain contractual arrangements or verbal agreements, as this is often a reason why potential buyers back out. However, if you buy a plot of land freely on the market or from the municipality and then look for a general contractor or build with an architect, that has nothing to do with an objectively factual connection.

Edit: I only just saw the link from ... it is explained perfectly there...

Well, now you can think about what objectively factual means I have no legal connection. No one in my new development area does. Nevertheless, some had to pay. The more, the younger the building was. The people at the office are trainable.

I don't have to think about that at all, the lawyers are already doing that. I don't pay much attention to new development area talk. If there is no factual connection, you don't have to pay property transfer tax on the house, quite simple.

I don't have to think about that at all, the lawyers will do that. I pay less attention to talk about building areas. If there is no factual connection, you don't have to pay real estate transfer tax on the house either, quite simple.

That's exactly right!

I see it exactly the same way. Or rather, it is exactly like that.