Real estate transfer tax / what is the tax applied to? Which developer MUST?

In Bavaria, I was always answered orally in response to my inquiries at the tax office. Unfortunately never in writing, only verbally.

Of course, they give you information verbally, but it is worthless.

That you then have to pay a fee for it is new to me. As I said: I never received a binding statement – that’s why I would have it given to me in writing.

They only give it to you in writing if it is requested as a binding statement. The case must then, of course, also be described in writing with all the details. To know all the necessary details, you have to be very familiar with tax law.
For that, it’s best to have a tax advisor. It’s best to read up on binding statements on the internet.

The specific case is given. And exactly that should be examined.

In this case, it is clear that something has to be paid. What else do you want to examine and also pay money for the binding statement and possibly the tax advisor?

If at the time of the property purchase it is clear who the builder is or must be, this is to be considered a single transaction and therefore real estate transfer tax is due on both.

Signs of this are:
- The property seller and the construction company are the same or affiliated (e.g., a subsidiary)
- The construction contract is signed before the property sale
- Only one offer from a construction company was obtained
- A brokerage commission flows between the house-building company and the property seller
- The property seller and house-building company appear jointly in public
- No free choice of the construction company
- One was made aware of the property through the construction company

All this is asked about in the questionnaire and the documents (construction contract, offers, etc.) are requested.
Actually, you only have to read through the questionnaire; then you know what's going on and what to watch out for in order not to fall into the "real estate tax trap." For some points, you have influence yourself (multiple offers, date of signing the construction contract, etc.)

If only all of this were asked in the questionnaire... then I could provide everything and it would be clear.

For Brandenburg, only the following is asked:
- Is the property to be developed?
- Are there contracts with the property seller or other persons / companies regarding development, or are such contracts still to be concluded?
- How did you become aware of the property?
- Has a preliminary building inquiry been submitted?
- Has a preliminary building permit been issued?
- Has a building application been submitted?
- Has a building permit been granted?
- Other

It is always pointed out that one should not fill out this form awkwardly, so as not to cause problems for oneself. However, with these questions, there is no room to fill anything out awkwardly. If only the second question were divided into seller and other persons. Also, the often mentioned question about other offers obtained does not exist here at all.

So it probably remains just to fill it out and hope.

Which question is unclear and what are you having a problem with?

Which question is unclear and what problem do you have?

Nothing is unclear to me. It just appears that the completed form in our case (clearly independent businesses) does not look much different than in a property developer sale.
Only the third question (to be answered with free text) is likely to differ.
Therefore, I can only hope that the authorities see it for what it is.

And even if not, an objection will be raised.

If the undeveloped plot is intended for construction, question two will probably always have to be answered with "yes," unless you yourself are a construction company that does not require third parties for building.

Good evening,

that's really not difficult ... ?

If they asked all of this in the questionnaire... then I could also provide everything and it would be clear.

It's simple. Regarding your case => two independent legal transactions:

For Brandenburg, only the following is asked:
- Is the property to be developed?

Yes

- Are there contracts with the property seller or other persons/companies regarding development, either existing or yet to be concluded?

Answer truthfully.

- How did you become aware of the property?

Here you write how you found the property.

- Has a preliminary building inquiry been made?

Answer truthfully.

- Has a preliminary building permit been granted?

Answer truthfully.

- Has a building application been submitted?

Answer truthfully.

- Has a building permit been issued?

Answer truthfully.

- Other

Here you describe that two separate legal transactions (property and search for provider) must be taken into account.

So I guess the only option is to fill it out and hope.

Nope - just use "Other"

That really wasn’t difficult

Rhenish greetings