Bauexperte
2012-11-14 12:39:39
- #1
Hello,
But the tax authorities are not stupid either ... if "Teufelchen" only gets this plot advertised by the provider if they also conclude a contract for work with the intermediary for the construction of a single-family house, the real estate transfer tax - and indeed nationwide - will be due on house and land.
The situation is different, however, if "Teufelchen" buys the plot from RAG and assigns the development to a general contractor/subcontractor or architect not involved. (Lower Saxony Fiscal Court, judgment of 26.08.2011, 7 K 192/09, 7 K 193/09) or my website.
Kind regards
The seller - here the RAG - is hardly so stupid as to write in the contracts that exclusively "Teufelchen's" provider may develop the plots. That would be a tied sale and moreover illegal.I think it partly depends on the contract design. Does the land purchase contract say anything about you only being allowed to build with the construction company ..
But the tax authorities are not stupid either ... if "Teufelchen" only gets this plot advertised by the provider if they also conclude a contract for work with the intermediary for the construction of a single-family house, the real estate transfer tax - and indeed nationwide - will be due on house and land.
The situation is different, however, if "Teufelchen" buys the plot from RAG and assigns the development to a general contractor/subcontractor or architect not involved. (Lower Saxony Fiscal Court, judgment of 26.08.2011, 7 K 192/09, 7 K 193/09) or my website.
Kind regards