Trends in property acquisition tax

Example main contractor construction contract. Is it sensible/goal-oriented/legal to keep this -- notarized -- contract as lean as possible and, for example, to award a garage separately immediately afterward? Variant A): Garage from the main contractor --> real estate transfer tax and notary fees on the garage price. Variant B): Self-awarding of the garage --> no additional costs? Correct? (Garage is just an example, it could also be the painting work).

To my knowledge correct.
With option A, you pay the developer's profit surcharge, real estate transfer tax, and notary fees. With option B, you do not pay all that, but you have to obtain/advertise/coordinate offers yourself.

It is known that the Black-Green coalition in Hesse has agreed on a coalition agreement. Less known is that this also includes the plan to increase the real estate transfer tax from 5% to 6%. The new rate is supposed to apply from 2015.

Rhenish regards

This could also be transferred to the House Building Guide section, as it still says 3.5 - 4.5 % there, I believe...

we still have 3.5%

With us, I believe 6 or even 6.5

So, anyone who buys a used house has always paid tax on everything. At the same time, it is now common practice that anyone who purchases land plus a house from the developer Glückundfrieden also pays tax on everything. That is logical. So if you buy the land separately and then order the house from someone else. That's just how it is. The real estate transfer tax is the VAT substitute for land and property transactions. If you buy a ship for half a million, 19% tax applies. With land purchases, the taxation is therefore rather moderate.