Timeline of real estate acquisition tax and house construction contract

But the real estate transfer tax definitely has to be assessed before the house construction contract is signed?

It is, with the notarized purchase contract for the land.

Currently, we are obtaining offers from various companies and working out the ideal floor plan.

How does that work without a development plan?

The question is when we can fix what, since the companies also need a bit of lead time

Talk to them, just ask by when the ink has to be dry so that you can start at the planned date.

then the interest-free period starts, right?

Correct

On the topic of lead time:
For us, signing with GÜ was mid-Dec.16 / construction start mid-March17 ... so no problem ;)

Don’t stress ...

Drawdown-free period:
You have to negotiate with your financing bank. 12 months from signing the financing is usually no problem. I would link it to the period in which you want to build (provided you have a contract shortly before signing stating construction start is xx.xx.2018 / construction end is xx.xx.2018)
But keep in mind: As soon as you withdraw any amount from the loan, you pay interest on the already disbursed sum!

But the real estate transfer tax definitely has to be assessed,

No. But it has to be paid before you are registered in the land register, otherwise you or the notary will not receive the certificate of no objection.

Just ask the notary if/when they reported the purchase to the tax office. Maybe the notary is still waiting for documents/information from the seller.

The question is when we can set something in stone, since the companies also need some lead time and we finally want to get started in 2018, as we have already waited so long for the plot and the costs increase every year

Yes, but until the development plan is legally binding, the companies won’t even pick up the sales pen. They can’t submit a building application.

And if I sign a contract, I also need the financing, and then the interest-free period starts, right?

It makes sense to have that clear before entering into a major contractual obligation. Depending on the bank and customer history, you can of course wait a bit, but...

On the topic of lead time: For us, the contract was signed with GÜ in mid-Dec.16 / construction started mid-March 17 ... so no problem ;)

If you are currently building with some of the larger prefab house providers, you can also wait 9-14 months until the house is set up after the ink has dried. The business is booming, after all.

For us, it is all a bit complicated. We basically had to go to the notary and finalize the plot, even though not all the prerequisites have been met yet. The transfer can only take place once the seller is also the owner. Then the division of the area (formerly farmland) still has to take place. And only then do we get entered in the land register after payment of the purchase price. Then the tax office will probably get in touch by then.

I had read somewhere that you should wait for the notice about the real estate transfer tax first and then sign the contract. Otherwise, the tax office might see this as a single transaction.

That’s why my idea was to wait for the development plan and the real estate transfer tax.

Right, the companies also have to plan their orders. We are planning a solid house, and either regional general contractors or a large regional one or someone from the region via franchise comes into question.

Apparently, some have already signed with the local franchisee, which I consider very bold.

Oh yes, and we don’t necessarily need the financing for the plot yet, so we still had some time.

Apparently some people at the local franchisee have already signed, which I consider very daring.

Sure, there are always some who let themselves be told by the seller that there are still 3 windows and a better heating system included today.

But as long as the development plan is not yet legally binding, I wouldn't let myself get ahead of myself.

The ways and decisions of an authority are sometimes unfathomable. Or rather, who knows who else might have something against the development plan in this form, etc...