Question about property transfer tax and development costs

I have a question regarding the above-mentioned topic, as we were at the notary today together with the mayor and no one really knew what the situation was:

We bought our property today, it is currently being developed, and the work has not yet been completed. The purchase contract lists the property price as well as the development costs (road and water). The water connection costs are not listed; it is only noted that these will still be charged.

On which amount is the real estate transfer tax to be paid?

A) Property costs + development costs + water connection costs
B) Property costs + development costs, since water connection costs are noted but not specified
C) (The mayor’s opinion) only the property costs since the development has not yet taken place

Regards,
Sebastian

Hello,

On what amount is the real estate transfer tax to be paid now?

Land costs + development costs.

The above, if I am not mistaken; and this is because the development costs are specified in the notary contract and therefore must also be transferred directly with the actual land price.

Kind regards

Good morning =)

Then it would probably have been wiser to calculate the development costs separately only after the actual development. Now the horse has already bolted, as the saying goes ;)

Thank you for your answer.

Regards, Sebastian