Bauexperte
2015-12-17 10:32:48
- #1
Hello,
That does not mean that it is not tax evasion - if tax is "only" paid on the land portion in the aforementioned constellation, but merely that the former builders (in this constellation) have been lucky so far that the tax office has not yet become aware.
The ECJ ruling (EuGH, judgment of 27.11.2008, C - 156/08) is clear; there has been no change to the ongoing case law to date:
**The ECJ ruling confirms the increasing tendency to subject the entire object to real estate transfer tax. Based on the stricter case law by the Federal Fiscal Court (e.g. judgment of 23.8.2006, II R 42/04, BFH/NV 2007 p. 760 and decision of 2.4.2009, II B 157/08, BFH/NV 2009 p. 1146), tax offices increasingly assess the value of consideration according to § 9 para. 1 no. 1 Real Estate Transfer Tax Act of land plus the subsequently constructed building, so there is an increasing taxation of the turnkey work.
A separate treatment and thus tax only on the land is _only_ possible if the new owner looks for a suitable construction company themselves and there is no connection to the seller of the land.
In the constellation of builder + general contractor, it is no different, unless the builder brings the land themselves and a soil survey has already been carried out.
Why a soil survey? f-pNo has already answered it correctly. The structural engineer relies on the results of the soil survey - in total, the general contractor then knows under what conditions he must found your house. Founding "by guesswork" can work out well, but can also have quite unpleasant consequences; too little reinforcement in the basement slab would be the least evil.
In this respect, a soil survey always serves your safety; both regarding the stability of the single-family house and your freedom of decision, as well as cost control.
**Source: my homepage
Best regards from the Rhineland
Anyway, I brought up the topic of real estate transfer tax again and he said that since the company acts as the general contractor, there have never been any problems with it.
That does not mean that it is not tax evasion - if tax is "only" paid on the land portion in the aforementioned constellation, but merely that the former builders (in this constellation) have been lucky so far that the tax office has not yet become aware.
The legal text apparently allows it as soon as I acquire my land, I also want to build and can therefore always speak of house and land. Well, I would simply talk to people who have built with the company to see how it was for them.
The ECJ ruling (EuGH, judgment of 27.11.2008, C - 156/08) is clear; there has been no change to the ongoing case law to date:
**The ECJ ruling confirms the increasing tendency to subject the entire object to real estate transfer tax. Based on the stricter case law by the Federal Fiscal Court (e.g. judgment of 23.8.2006, II R 42/04, BFH/NV 2007 p. 760 and decision of 2.4.2009, II B 157/08, BFH/NV 2009 p. 1146), tax offices increasingly assess the value of consideration according to § 9 para. 1 no. 1 Real Estate Transfer Tax Act of land plus the subsequently constructed building, so there is an increasing taxation of the turnkey work.
A separate treatment and thus tax only on the land is _only_ possible if the new owner looks for a suitable construction company themselves and there is no connection to the seller of the land.
The topic of soil surveys is always done before planning or start of construction regarding the mentioned additional expenses (soil replacement, compaction.....) .... I always ask myself why one should do a soil survey?
In the constellation of builder + general contractor, it is no different, unless the builder brings the land themselves and a soil survey has already been carried out.
Why a soil survey? f-pNo has already answered it correctly. The structural engineer relies on the results of the soil survey - in total, the general contractor then knows under what conditions he must found your house. Founding "by guesswork" can work out well, but can also have quite unpleasant consequences; too little reinforcement in the basement slab would be the least evil.
In this respect, a soil survey always serves your safety; both regarding the stability of the single-family house and your freedom of decision, as well as cost control.
**Source: my homepage
Best regards from the Rhineland