Property acquisition tax only for land or also for new construction?

Hello everyone,

we have the following situation:
we bought an undeveloped plot of land from a private seller, purchase contract signed at the beginning of July 2022; the plot will be developed with a semi-detached house for personal use, house construction contract with the general contractor (we are the builders) signed at the end of July 2022.
Transfer of ownership of the plot and land register entry took place in November 2022.
Construction start - 3rd quarter 2023, Bavaria.
We have already paid the real estate transfer tax for the plot. Now I read that if the time between the purchase of the plot and signing the house construction contract is less than 6 months, then real estate transfer tax is also due on the construction costs.
Is that correct? Or does it only apply if everything is sold by one party (i.e. hidden builder model)?
Should we financially prepare for this?
Thank you!

Best regards
Nils

As long as there was no commitment when purchasing the property to build exclusively with your current GU, you have nothing to fear.

we bought an undeveloped plot of land from a private seller, [...] Now I have read that if there is less than 6 months between the land purchase and the signing of the house construction contract, then the property transfer tax also applies to the house construction costs.
Is that correct? Or does it only apply if everything is sold from one source (i.e. a hidden developer model)?

The plan is 2 semi-detached houses, each on a separate plot (they stand side by side, exactly symmetrical in shape/size/orientation) with separate builders. We are both building simultaneously with the same construction company, the two semi-detached houses are identical and symmetrical.

I have not heard of the significance of a temporal connection; for me, only the truth of the independence of the two transactions is decisive. So, if the land purchase contract contains no clause concerning the choice of builder and "private" means a genuine third party (i.e., not the uncle of the builder’s secretary, which would give the tax office unpleasant thoughts), and especially if the neighbor bought from yet another third party, then I see no likelihood of a risk here.
Congratulations on the wise decision to use the same builder for both halves (at least for the shell)!
The mirror symmetry is not necessary, technically a profile match at the "joint" is already enough to ensure the best possible fit.

By the way, the tax office is not allowed to act as an advisor (i.e., the taxpayer cannot ask "should we do this or that"), but they are obliged to provide information if a clear question is posed (possibly via the tax advisor). So for example, "we bought from A and freely chose B as the contractor, A and B did not cooperate in the conclusion of the respective other independent transaction and are in fact not connected, would you consider a connected transaction to be assumed solely due to the temporal proximity of acquisition and construction?" would be a clear yes/no question, so you do not have to anxiously expect the worst case. Probably a questionnaire will come with the answer, which must be answered truthfully (where I would recommend consulting and presenting the contracts to a lawyer-tax advisor).

That would be "even better" if every plot had to observe a quarantine of thirteen new moons after acquisition before it could be used for building purposes ;-)
I am just imagining a new development area temporarily used as bean gardens by force *LOL*