Real estate sale - Equipment and apartment separate?

With a mid five-figure amount, we're talking about costs of 75-100€. So he hardly saves anything in relation to the total costs.

Well, it is a bit more. Depending on the federal state, the property tax on 10,000 euros amounts to between 350 and 650 euros. And a mid five-figure amount is, to me, more than 10,000 euros flat.

Well, it is a little more. Depending on the federal state, the property tax on 10,000 euros amounts to between 350 and 650 euros.

The property tax on the furniture amounts to exactly 0€ if it is stated in the purchase contract. The buyer thus saves exactly 0€ on the real estate transfer tax.

That is fundamentally correct, but there could indeed be inquiries if, for example, a purchase price of €250,000 includes €50,000 allocated to inventory. There are indeed cases where the inventory is merely used to save on real estate transfer tax. Once a certain percentage of the purchase price is reached, this is then critically questioned.

Are there still invoices? Then it shouldn’t be a problem as long as a realistic value (current value) is applied. Last year we bought a house with (in our eyes) a lot of junk as inventory because the seller claimed that it was all still so valuable. We didn’t expect to get through with the tax office, but they simply accepted 65k.

I know this may sound strange, but even the people at the tax office are familiar with the usual prices (imagine, they see many purchase contracts every day!) and they can quite well assess whether the stated ratio between inventory and the rest fits... Folks, honestly, most tax officers are not waiting to pick a fight with someone. Make the contract realistic, without tricks, and that's it.

The furniture amounts to exactly €0 for property tax if it is stated in the purchase contract. The buyer thus also saves exactly €0 on the real estate transfer tax.

Correct, if it is stated as such in the purchase contract and given a value.
Example:
Purchase of a condominium for 300 K including an existing fitted kitchen, which is not further mentioned in the contract => real estate transfer tax is calculated from 300 K.
Purchase of a condominium for 300 K including an existing fitted kitchen, which is mentioned with 10 K in the contract => real estate transfer tax is calculated from 290 K.

This is how my previous post was to be understood.