Temporary VAT reduction by 3% until 31.12.2020

Exactly. The partial payments according to the installment/payment plan only have the character of advance payments on the agreed total price. Therefore, it is relatively simple: Date of final acceptance = Date of performance. Ergo, you should make sure to get the final acceptance done by 31.12.2020. Example: - Completion and final acceptance on July 15, 2020 - Total construction costs: 450 TEUR gross (incl. 19% VAT) according to the construction contract; of which 400 TEUR already paid in installments Final invoice: 450 TEUR / 1.19 * 1.16 = 438.7 TEUR Payable with final invoice: 38.7 TEUR Savings or indirect subsidy: 11.3 TEUR

Do you see any possibility to sign the contract for the house already in 2020, possibly postpone the first payment with value date or similar to February 2021, and thus take advantage of the VAT reduction? If I manage to negotiate something like that, it should be doable, right?

Nope, because it’s not about when you sign the contract but when the service is fulfilled/final invoice comes. From what it reads, you don’t even start this year.