Property acquisition tax on land and also on construction costs?

Hello

I have a brief question regarding real estate transfer tax. We had our notary appointment yesterday and purchased our plot of land. The plot was sold through a Sparkasse. There was no obligation for a developer or similar.

We concluded the contract with the developer we chose, in wise anticipation of the upcoming land purchase (so that everything can proceed quickly), already 2 weeks ago, so that the right of withdrawal expires one day after the notarization of the land purchase.

Now the following question arises for me: Am I at risk of having to pay real estate transfer tax both on the land and on the construction costs for the house?

So far, I have firmly assumed that the tax is only levied on the land. As already mentioned, the two contracts (to my understanding) are unrelated.

Could it now be a problem for us that we concluded the construction contract in advance or that both contracts were signed within a time frame of 2 weeks?

I would be very happy to receive a prompt reply.

Best regards

It is similar for us.

We bought the plot of land from a private seller. However, we had already been in contact with the first house providers beforehand and planned a house on the plot.
When the plot was approved for us, we signed a project planning contract with the house provider.

We then purchased the plot of land or signed the notarized contract.
The notice about the real estate transfer tax has already arrived (only for the plot).
We will sign the "real" contract for the house shortly, so that there will be 2-4 weeks between the purchase of the plot and the house purchase.

As far as I know, the tax office could review our real estate transfer tax again later and adjust it if necessary, but I am actually quite sure that we only have to pay for the plot.

It should be the same for you.
After all, your plot purchase is from a different provider.
But unfortunately, I cannot guarantee that to you.

If the contractor has nothing to do with the Sparkasse and the property (e.g. the contractor sells the property to Sparkasse and Sparkasse to you) (no tied deal), then you might be on the safe side. Due to the temporal proximity (property purchase and construction contract), I can imagine that you will receive a questionnaire from the office asking whether it is a tied deal.

We had everything very close together in terms of time. First the house contract and then the plot. We only received the already mentioned questionnaire and that was it. There were no problems.

The issue with the real estate transfer tax on construction costs only exists if the seller of the land and the developer are the same.

In your case, this is not the situation, so in my opinion, it is not a problem.

The issue with the real estate transfer tax on the construction costs only arises if the seller of the land and the developer are the same.

In your case, this is not true, so in my opinion, it is not a problem.

I do not want to leave this statement as it is, because it is incorrect or simply not complete.

There can also be different contracting parties who are not even in a specific relationship or connection with each other.

In my opinion, the important point is whether both things (house + land) are essentially linked to each other before the contract is concluded.

If in doubt, you should consult a tax advisor. For a small three-digit amount, you can get professional enlightenment there.

However, I advise the OP to do even more. Namely to seek professional (construction + legal) assistance, because he apparently has already signed a contract worth several hundred thousand euros without knowing exactly what he signed.

Namely, not a contract with a developer and certainly not a developer contract.

In the OP’s own interest: quickly educate yourself professionally (or buy in expert knowledge), otherwise you will become a plaything of your contracting parties.