Speculation tax on land subdivision

Dear community,

After a long search, we might finally be able to acquire a plot of land. And as it often happens, it could be that we have the choice between two different ones. There is a longer backstory to plot A. We could have gotten it over a year ago. However, there were still a few points open that have only just been clarified. The owner took this as an opportunity and increased the price by over 30%. Unfortunately, there is no concession, and we have to put this on hold for now. Plot B belongs to a farmer. We have been working on this for a while. Originally, it was said there were 2 interested parties and we would share it. That would be absolutely fine with us. Now, the broker has indicated that the other interested party does not want to share and has entered negotiations with the owner to acquire everything. However, he apparently set conditions that do not suit the owner. We have now done the calculations and considered it and also submitted an offer that we could take everything, and we are more reserved with our conditions because we assess it differently. Now we are slowly getting to the point. Assuming we could get everything, we would sell part of the plot again. There would be two possibilities for this: one is that we sell the part of the land before all other work. The other option would be that we carry out the complete development and necessary clearance of the plot ourselves. The second part would be a considerable financial and mental burden for us, but if that is the way to a good plot, so be it. In the sale, it is not about making a profit, which we would of course take. However, we want to sell the plot at cost. And now finally the question. If we include all costs of acquisition, surveying, development, and clearance in the land sale, the price per square meter would, of course, be correspondingly higher than the purchase price. This initially creates a profit on the sale, for which capital gains tax is due. Could we now offset the mentioned costs against the tax, or would we have to include the surcharge in the land price accordingly so that after all deductions, we break even?

And now finally the question. If we include all the costs of acquisition, surveying, development, and clearing in the sale of the property, the price per square meter would, of course, be correspondingly higher than at purchase. This initially results in a profit upon sale, on which speculation tax is due. Could we now offset the mentioned costs against the tax or would we have to include the surcharge accordingly in the property price so that after deducting everything we break even?

The profit after costs counts. Costs include incidental acquisition costs as well as development.

however, the incurred costs are only deducted proportionally for the area share of the section, unless it concerns clearly attributable expenses (e.g. separate development of the part to be sold).

Ideal scenario, if that suits you: division only after the development of your part and move-in. Then the sale is completely tax-free.

Thank you very much for your answers. That corresponds to my hope.

however, the costs incurred are only deducted proportionally for the area share of the subsection, unless it concerns clearly attributable expenses (e.g. separate development of the part to be sold).

Ideal option, if that suits you: division only after building your part and moving in. Then the sale is completely tax-free.

Proportionally seems fair to me in this case. We probably won't be able to manage building our house first and then selling the land. But we will also consider that option.

Unfortunately, the same happened to us, the bank did not cooperate with the variant, so in the end the tax office pocketed a five-digit amount.

unfortunately, it was the same for us, the bank did not go along with the variant, so that in the end the tax office pocketed a five-figure amount.

That kind of thing is definitely annoying, but it's just the law. You have to plan for it when selling and price accordingly.
The property here could be a real bargain, but it has 1-2 special features that make it a bit difficult to calculate.