Total cost for house - 100-130 sqm

If you buy the property from the municipality and there are no obligations regarding [WEM ihr baut], then you do not have to pay any property transfer tax on the house. This only applies if you purchase a complete package or it is already decided with whom you MUST build.

Now a new residential development area will soon be opened here, which is quiet yet still close to the city center and connected to public transport until late at night. It’s also less than 10 minutes by car to my parents’ place. 500-600 sqm for 100,000 - 120,000 EUR. Fully developed. Apparently, fully really means fully, as far as I can see, for example, VDSL is available throughout the entire new development area (very important for me professionally, and privately you’re obviously excluded without fast internet in the age of Maxdome, iTunes, Dropbox, YouTube and AlwaysOn on PCs, tablets and consoles...).

Why is the city suddenly giving up revenue? Where is the catch? Why should the city suddenly offer the plots so cheaply? Fully developed sounds good. It was the same case with us – but the development charges were still billed EXTRA. For us, over 100€ per sqm. Therefore: ask whether development fees still apply.
Question 2 to the city: Are any contaminated sites to be expected? Must higher foundation costs be expected? Usually, for a new development area, the city has already commissioned soil surveys at several points in the area. These allow a first prognosis for the specific plot. If, for example, there was an old factory with heavy metal contamination there, the entire soil might need to be replaced and disposed of very expensively. You can find this out in advance.
I would be suspicious if the city lowers the price for plots despite increasing demand?! Or is there no building boom in Dresden?

Hmm yeah yeah exactly...

If you have no idea, ... Dieter Nuhr!

Yeah, you said it... that’s why I don’t understand why you still post anything...

Hello,

can we possibly agree that a 100% certain statement about whether the real estate transfer tax is to be paid only for the property or for both the property and the house cannot be made in this forum?

Request a binding decision from the competent tax authority and all uncertainties will be resolved...

Basically, I also see it that any linkage of any kind upon acquisition leads to tax liability from the land and house construction contract, but the competent authority should please clarify this definitively.

Regards,

Dirk

Source Faz:
... While the real estate transfer tax is due on the entire purchase price when buying an existing property, with new construction the tax can be limited to the land only. For this, the land must first be acquired separately and independently of the construction project. The subsequent construction of the building is generally not subject to real estate transfer tax.
However, caution: The separation of the land purchase on the one hand and the construction contract on the other does not always succeed. Real estate transfer tax is due in full if the land purchase and the building construction are linked in a single contract or are to be considered a single acquisition due to some other factual connection. According to a recent ruling by the Federal Fiscal Court, it may be sufficient for this if the landowner and the construction company appear together in a joint advertising brochure and thus present a joint offer (Case No.: II R 7/12).