Property acquisition tax notice for land same contract document

Hello,

Last year I bought my share of land for a building cooperative project and also received the notice for the real estate transfer tax. This was calculated only based on the land purchase price. From the contractual constellation (building supervision contract for the building cooperative was signed before the land purchase), my case could also be considered as a unified contractual arrangement, so that the real estate transfer tax is due on both land and construction costs.

In principle, the case can be answered quite easily. If the land seller and the building supervisor (BU) have nothing to do with each other, no economic connection can be derived (BU procured the land for you, pointed out the vacancy of the land, etc.), the real estate transfer tax only applies to the part of the land costs. In all other cases, it is due on house + land.

See also:

Rhenish regards

Then I hope that the low property transfer tax remains.

The seller (city) has nothing to do with the construction management company, architect, or any other executing companies in my case.

Thank you very much for the feedback.

In my opinion, you only get a problem if you have already signed the construction contract before purchasing the plot of land. Otherwise, it should be difficult to find a connection between the plot of land and the developer.

But that is exactly the case with me, as I already wrote in the first post. But should this questionnaire already have come then?

Since the property was purchased by the city, it is quite possible that the tax office does not suspect any connection there and perhaps does not even send out questionnaires in such cases.

That then does not necessarily have anything to do with a uniform contract. I already had a personal conversation with the tax office about it and did a lot of research. Since it was too risky for us, we only signed the construction contract after the land purchase.

The background is as follows:
The case law assumes that when you buy land, you are no longer free to decide how and with whom you want to build on the land if you have already signed a construction contract beforehand.
This allows taxation as a single contract.

It is absurd but it is definitely handled that way and is legally permissible.
However, if you have already received the notice, the matter should be settled.