Question about property transfer tax

Hello everyone,

I signed a construction contract with a developer at the beginning of the year.
At that time, I did not have a plot yet and had started looking for one.
Three months later, a plot was found and purchased.
Now the tax office wants to know if I already have plans for what will be built on the plot. Of course, they now want to calculate the acquisition tax on the total amount.

What do you think about this? Do I really have to pay the taxes on the total amount for the house construction, or can I still get out of it? After all, I acquired the plot privately, and there is contractually no connection.

Best regards
Michi

Developer or BU/GU/GÜ? That's a big difference. Was the land purchase concluded through the same party? Then you have to pay tax on the total amount.

If they are two independent transactions, then the tax should only apply to the land.

But on a different note (before someone else asks): Why would you sign a construction contract without the land?

BU/GU/GÜ??

Contractually, there is no connection. They were two separate transactions. I signed the contract for work beforehand because I was convinced by the price/performance ratio. I also had a special right of withdrawal in case the purchase of the property did not occur.

Who found a plot of land after 3 months? Is your builder noted _anywhere_ in the purchase contract for the plot?

What do you think about that? Do I really have to pay taxes on the total amount for the house construction, or can I still get out of it? After all, I bought the land privately and there is no contractual connection.

It was the same with us. First the house contract, then I found the land myself.

Same "story" from the tax office - they wanted real estate transfer tax on everything.

Then I proved (advertisement of the land on the internet, witness statement from the seller, statement from the house company) that the land was acquired by me and is not connected to the house contract (prefab house/shell house) and that the house company also did not contribute to the land search.

After a few letters back and forth, I then had to pay "only" real estate transfer tax on the land. That was expensive enough.

Best regards Thorsten

Didn't the construction expert post something about this topic at some point?