So, we are also building with a property developer, planned acceptance in 9/2020.
In our KV, there is a fairly clear explanation on the topic of USt., surely meaning VAT here, right?
"The fixed price was calculated based on a VAT rate of 19%. Should the VAT rate change before the due date of the last purchase price installment, the purchase price installments will change by the increase of the VAT that becomes due after the date specified as the reference date in the amendment law."
Nice that they assume an "increase" here. However, the section begins with "change," so it should also apply to the unlikely case of tax reductions...
Let's hope the next installment is not due until July.