Property acquisition tax in a linked shell construction contract

Hello construction expert! I don't think my tax office is stupid, and I don't want to cheat it either. I just wanted to know how the tax office decides in such cases so that I can think in advance about what the most favorable legal option is. I am also not registering anything, but the contract remains that the developer only does the shell construction. I choose the other trades later freely and commission them myself and directly. These contracts then no longer run through the shell builder. Do you think that in this case I also have to pay the GE tax not only on the contracts concluded at the time of the land purchase but also on the further contracts I independently and directly conclude with the other trades? Best regards Peter

Hello Peter,

I am also not enlisting, but the contract remains that the developer only does the shell construction. I choose the other trades freely afterwards and commission them myself and directly. These contracts then no longer run through the shell builder. Do you think that in this case I also have to pay the property transfer tax not only on the contracts concluded at the land purchase, but also on the further contracts independently and directly concluded by me with the other trades?

The users here who proceed similarly may correct me if I am wrong. I think that if you proceed as described, the property transfer tax only applies to the part of the main contract. So land purchase + shell construction.

Rhenish regards