Property purchase - speculation tax

  • Erstellt am 2018-12-09 16:08:32

Hausbauer19

2018-12-09 16:08:32
  • #1
Hello to all knowledge holders ;),

my girlfriend and I are currently trying to find a suitable plot of land and we think we have found one. It more or less meets all our requirements, but with such lucky finds there is always a catch ;). Here it is called speculation tax.

First, the facts.
It concerns "several plots".
1. 2850m² mixed-use area (55€ benchmark affected by speculation period, with two wooden halls >30 years old)
2. 6950m² farmland (affected by speculation period, with another large wooden shelter >30 years old)
3. 1950m² farmland

We were able to agree on the purchase sum of 120,000€. What now complicates the conclusion of the purchase is the fact that the owner bought the land together with another plot (764m² with a house in need of renovation, according to his own information around 200,000€ of renovation work has already been invested) in 2011 for approximately 120,000€ in total from relatives.

What now naturally arises is the question of how the owner’s purchase price of 120,000€ is allocated. Unfortunately, we cannot answer this question yet. Nevertheless, a considerable amount will remain as profit for the owner which he also has to pay taxes on. Understandably, he is reluctant to do so.

The involved realtor has now proposed to buy about 680m² of the mixed-use area + the 1950m² farmland which are not affected by the speculation period directly, and to lease the rest at first, with a pre-emptive right for us after the speculation period ends in 2021. This way, the owner would only have to pay taxes on a "small" part and we could start planning the house right away.
What slightly bothers us now is the fact that the owner can of course set the purchase price for the rest of the land in 2011 however he likes.

What do you think about this? Are there any tips on how to proceed here?
Best regards
 

nordanney

2018-12-09 19:01:40
  • #2
No right of first refusal, as you would then have to accept his conditions. Have a notarized purchase option granted to you at a fixed price.
 

Hausbauer19

2018-12-09 20:57:09
  • #3
This option should then also be subject to the capital gains tax, since the purchase request is now being finalized. Or am I seeing this wrong? Best regards
 

nordanney

2018-12-09 21:03:59
  • #4
In my opinion, no, since it is only an option for you. Whether it is sold or not, or when, is not yet determined. You only conclude the purchase contract on the date you exercise the option - it will only be notarized then.
 

Fuchur

2018-12-09 22:40:04
  • #5
How do you then register a land charge if you currently only receive a lease agreement?
 

Hausbauer19

2018-12-11 16:50:25
  • #6


We are buying the 680m² directly in the first go. The land charge would then also be registered on that.
Best regards
 

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