Temporary VAT reduction by 3% until 31.12.2020

Where did you read that?

Post #259 He signed acceptance protocols of the respective trades and said that he thereby accepted the work as satisfactory. That is why the actual contractual arrangement would be so interesting.

In #257 he writes, however, that this acceptance took place last week.

That is 5 months!!! after completion of the service and after final invoice.
§640 of the Construction Code also speaks of a deadline for acceptance here, but it also distinguishes between b2b and b2c. Here the question arises again, who is the contracting party of this service? And does the Construction Code apply or, for this part, even VOB.

That is 5 months!!! after completion of the service and after the final invoice.

Additionally, please note that the three trades we accepted last week were exactly taken over individually for this reason. Our planning company has agreed with these three executing companies that everything should be paid after 6 months so that the companies do not have to wait forever for their money. The remaining trades will be accepted in a final overall acceptance at the end of the house construction.

What sums and trades are we actually talking about here?

What sums and trades are we actually talking about here?

- Execution of the three trades shell construction, roof truss and roof in the first half of 2020
- Invoices including final invoices (less security retention until after acceptance) came in May/June with 19% VAT
- Acceptance of the three trades at the beginning of October (we, together with the site manager, accepted the trades for the executing companies in writing)
- Invoices for the still outstanding security retentions in mid-October with 19% VAT

The 3% VAT savings would be about €5000 for the three trades. If it is legal that we have to pay this amount, then so be it, since that was originally planned anyway, but of course I do not want to give away the money if it is not necessary. Unfortunately, the company has not yet responded.

In addition, the note that the three trades we accepted last week were accepted individually for exactly this reason.

That fits with the statement here:

Execution of the three trades shell construction, roof frame and roof in the first half of 20

Acceptance of the three trades at the beginning of October (together with the site manager, we officially accepted the trades for the executing companies in writing)

Not together, or are these different three trades?

I would wish for you that the acceptance only became effective through the site manager in the presence of you and the companies in October.
But if the execution and the acceptance, via signature on the acceptance protocol, already took place in May/June, it depends on the contractual relationship.

My earlier question is still open, regarding what was agreed on the transfer of risk (reversal of burden of proof). This plays a crucial role in the tax assessment here.
If the transfer occurred with the signature in May/June, I can tell you, at least for Bavaria, the consequence that the tax office will definitely assume 19% VAT in the context of a tax audit.