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

Yes, we thought the same until the banker pointed out to us that it is probably not that simple. Unfortunately, there is already a lot to be found on the internet about this. You receive a questionnaire from the tax office asking whether you already have a developer. If this is the case, the tax office assumes a tied transaction, even if it is not one, with the justification that at the time of purchasing the land, you were already bound to a developer and no longer had a free choice of developer.

Hello,

Yes, we thought the same until the banker pointed out to us that it’s probably not that simple.

Then the banker is stupid or had a bad day

Unfortunately, there is already a lot to be found on the Internet about this.

I’m not always sure whether the Internet is a curse or a blessing – in your case probably the former

You receive a questionnaire from the tax office, in which you have to answer the question whether you already have a developer.
If this is the case, the tax office assumes a tied contract, even if it is not. On the grounds that at the time of the land purchase you were already tied to a developer and no free choice of developer existed anymore.

That’s nonsense --- Don’t let yourself get crazy!

You have all the possibilities in the world to use the category "Other" and to attach annexes to the questionnaire. Your tax office is not your enemy nor the bogeyman of society. If, as you described, you searched for a provider independently of the property, you can prove it. Aside from the fact that the tax office does not assume that the selling municipality is acting as a developer!

Rhenish regards

Actually, you are right, the problem is that Vega82 bears the burden of proof in case of doubt.
We have taken similar precautions so that we could answer the question of whether the construction company was already determined at the time of the land purchase with "No".

Source: Gestaltende Steuerberatung - Issue 06/2004, page 202
If contracts related to property development are also concluded in connection with a land purchase contract, there is regularly a real estate transfer tax burden regarding the total expenditure, which may only be partially offset by a reduced sales tax burden. To document that there is no close factual connection between land purchase and construction contracts, it is advisable to take precautionary evidence measures. This can be done, for example, by keeping separate offer documents regarding land and building or by presenting planning variants after land acquisition with different construction companies, possibly also through contractual wording that there is no commitment regarding the type and scope and choice of further services and companies, provided that no facts are created promptly in this regard.

...Since we want to secure the price and also want to apply for KFW by 12.12., we are now facing a dilemma.

We are basically being punished for having taken care of planning early and for the notary appointment being delayed so far. And now have to choose:
- KFW and secure the price, but pay property tax on the house
or
- sign next year, possibly lose the KFW, pay a higher house price, but no real estate transfer tax on the house

For me, this case law is incomprehensible ...

Hello, can you tell me what the date has to do with the application for the KFW loan?

This is the date when the last KfW loans will be accepted under this year's conditions.

Btw, I informed myself at the tax office today. And it is apparently as described. If there is a house contract before the land purchase, you are allowed to pay. But there is also a possibility of taxation for contracts concluded afterwards.
It is more or less a matter of luck/bad luck whether you receive this questionnaire or not.

What exactly are "diesjährige Konditionen"?

The conditions of KFW also change within the year, at least in the usual programs 124 and 15x this happens.