Real estate transfer tax - developer and construction company same person

Hello,

on 07.08.2020 we are purchasing a building plot with an already completed base slab from a developer (Person X and Person Y). Person Y of the developer became self-employed and founded a construction company three months ago. We have already obtained 2 offers for the construction and have decided on the construction company of Person Y. I had a preliminary meeting regarding the contract for work today, 13.07.2020. We could sign it next week. Should we wait until after the land purchase to do so, regarding the land transfer tax, or does this not matter due to the constellation Person Y and construction company = one person?

Thank you in advance

Best regards

Will they also sell you the plot if you later build with a completely different company?

But since the foundation slab is already laid, the tax office will at least be suspicious.

Yes, I could also build with other companies. The construction did not require the purchase!

Then I would have that included in the notarized contract to be on the safe side, and you are on the safe side. Otherwise, the risk would be too great for me that the tax office comes around the corner with "the house has already been started to be built."

The seller sells the above-described real estate to the accepting purchaser, to whom the ownership of the real estate - in the case of several, in equal shares - is to pass. Included in the sale are structural components and essential accessories and all rights associated with the property, hereinafter referred to only as "the real estate." Furthermore, the planning documents together with the building permit, file no. .................., are included in the sale.

That's how it reads. Is that sufficient?

Explain your needs to him; the wording should remain the notary's responsibility. Besides, you are paying him exactly for that.

The "sale" of a completed building permit certainly plays into the tax office's hands rather than helping you.