The fact that a contract for work is notarized indicates that this involves the purchase of land with a house. The tax office will therefore, if it notices this, also demand the tax for the house. A construction contract is usually made without a notary.
The important question is only this: (No, not whether you ordered the Code Red) Could you have also built with a completely different general contractor on this property?
In theory, yes, however, the contract for work and services, which was concluded before the land purchase agreement, was tied to the property. If the land purchase agreement had not been concluded, the contract for work and services would have been null and void. I must admit, I no longer know the reason for the notarization of the contract for work and services. Everything happened very quickly at the time, but I think Nordlys is right and it had to be notarized due to the temporal proximity/sequencing. Who had a similar situation, i.e. apparently a linked transaction, and how was the real estate transfer tax demanded? Separately or from the beginning? Even after moving in? With or without a questionnaire?
That did not come into play with us, but the questionnaire arrived towards the end of the construction period. The tax office is not made immediately aware of that in the same way as the land purchase.
however, the contract for work and services, which was concluded before the land purchase contract, was tied to the property. If the land purchase contract had not been concluded, the contract for work and services would have been void.
More because of the expected many readers of this rather FAQ topic: not in the (actually unnecessary) notarization of the contract for work and services, but in the order "contract for work and services first" I see an "initial suspicion" of a linked transaction. This makes it clear that the property should probably only go to the one who has already commissioned the construction. The nullity clause in case the property is not obtained is, in my opinion, absolutely equivalent to a developer obligation, practically the same from the other side.
Regarding your actual question "(in my opinion correct) assuming it is a linked transaction, WHEN was it then determined and decided as such?" I cannot say anything. Therefore, I "just answered anyway" (because I am aware of the circumstance that typically a multiple of readers have to be counted on compared to the discussants).
Hi, it doesn't really matter when or if the notice arrives. I wouldn't do anything, neither call nor anything else, just don't wake sleeping dogs. The money for it was planned anyway, so just park it somewhere and don't touch it. If nothing comes after 5 years - lucky you, if it does - pay up. Regards Olli