Trends in property acquisition tax

I am so glad that we are buying the plot directly from the municipality and no broker is involved... Since the municipality will definitely not build the house on it for us, there will be no reason to include the later house as well...

I'm glad that we are buying the plot directly from the municipality and that no broker is involved... Since the municipality will definitely not build the house on it for us, there will be no reason to include the later house as well...

??? There is no reason for that either if you buy a plot privately...

That's right. Whenever real estate acquisition can be separated, clearly separated!, from house construction, only tax on the first applies. Example: The Meier community of heirs sells a piece of land to Müller. Müller goes to construction company Kummerfeld, which builds on it for Müller. Undoubtedly: real estate transfer tax only on the land price. Kummerfeld's costs are excluded, but are subject to VAT. What should be aimed for by the real estate lobby: First, uniform real estate transfer tax throughout D. Second, real estate transfer tax always only! on the land value. Always. Regardless of whether it's a used property, a developer, or who knows what. Karsten

Then, in the case of existing ownership, 19% may be due on the pure value of the house.

Actually, the legislator had thought it through quite well.
The Value Added Tax Act clearly states:

§4 USTG
The transactions falling under § 1 para. 1 no. 1 are exempt from tax:
...
9.a) transactions subject to the Real Estate Transfer Tax Act.

That means
Existing property with real estate transfer tax, but without VAT
Developer contract with real estate transfer tax, but without VAT
Land purchase contract with real estate transfer tax, but without VAT
Contract for work and materials for house construction no real estate transfer tax, but VAT

The only exception would be the voluntary waiver of the VAT exemption according to §9 USTG

The problem are the combined transactions/ brokerage transactions that fall under the real estate transfer tax and yet are not exempt from VAT. This results in double taxation.

Value added tax would only apply in house sales if commercial business partners trade with each other. The sale from private person to private person would be exempt from value added tax. This is the case with cars, and also with ships. The amounts, at least with ships in real estate areas, can easily exceed 1 million. Karsten