Property acquisition tax - Was everything calculated correctly?

At our place, it was also stated that way in the notarized contract back then. If I remember correctly, I researched this and came to the conclusion that the development costs are included in the assessment basis for the real estate transfer tax. Everything else is luck.

PS: here is a judgment on this:

BFH judgment of 23.9.2009, II R 20/08 = SIS 10 02 26

The plaintiff essentially requests that the appeal be dismissed.


II. The appeal of the tax office is justified. It leads to the annulment of the previous decision and dismissal of the lawsuit (§ 126 para. 3 sentence 1 no. 1 of the Fiscal Court Code - FGO -). Contrary to the opinion of the Fiscal Court, the part of the purchase price attributable to development and compensation measures according to § 135a para. 2 of the Federal Building Code for nature conservation is also part of the assessment basis for real estate transfer tax.


1. In a real estate purchase contract subject to real estate transfer tax according to § 1 para. 1 no. 1 of the Real Estate Transfer Tax Act, the real estate transfer tax is determined according to § 8 para. 1 of the Real Estate Transfer Tax Act based on the value of the consideration. According to § 9 para. 1 no. 1 of the Real Estate Transfer Tax Act, the consideration includes, among other things, the purchase price including other services assumed by the buyer.

We also have the complete amount in the contract. I also explicitly asked who the seller is, as some properties are sold privately with us, and in that case they may be sold undeveloped.

You can ask such questions cheaply at Frag einen Anwalt.de, with relatively little effort you get an initial assessment, which, however, is only as good and reliable as the completeness of the presentation of the facts - it’s actually not a complicated matter, you should get by with 30 euros.

With us, we only have to pay real estate transfer tax of 6.5% on the amount for the land and not for development costs. Both amounts were listed in the notarial deed.

Hello again,

I don’t want to withhold the final result from you after much back and forth…

After repeatedly writing back and forth with the authorities, only to be met with deaf ears and dealt with solely on the basis of the expired deadline, we turned to the public. I sent our case to "Report Mainz," "zur Sache SWR," and other places. At the advice of my uncle, I then also went to the Ombudsman of the state of Rhineland-Palatinate.

I don’t know if anything has already been changed by the media, but less than two weeks after the Ombudsman followed up with the authority, I received feedback from the tax office that it was a misunderstanding and that I would, of course, get the full amount of money refunded.

The bottom line:
Instead of €1,944, we now only paid €433. Sometimes you just have to stick with it and fight when dealing with authorities.

My neighbors have also contacted the authorities and received the same rejection we did before. On my advice, they have now also involved the Ombudsman; apparently, there is no other way with this office.

Best regards
Michael

Let's be honest....ok....€1500 is also money.....but with costs of only €39,000 for the land, I would gladly pay for repairs! Our land just cost us 10 times as much as yours!