VAT reduction during house construction

So we are also building with a developer, planned acceptance in 9/2020.

In our contract, there is a relatively clear explanation regarding VAT, but here it certainly means more the sales tax, right?

Purchase contracts from developers are always without VAT. (Exceptions are only possible with entrepreneurs as buyers) My personal opinion: As a client, one should definitely know whether one is buying a house with land from a developer or whether one oneself is the client and has a house built on one’s own land by a general contractor/contractor under a contract for work and services.

Our turnover tax law is based on the system of all-phase net turnover tax with input tax deduction, which means that only the added value is taxed within the company.
The term value-added tax is still commonly used in everyday language, although the law always speaks of turnover tax and input tax, not value-added tax.
In this respect, yes, it is the same.

If you actually purchase from the property developer, this is a tax-exempt service according to §4 No. 9a USTG.
The clause in the contract is therefore completely nonsensical. For you, the time of the installment or the completion of the house is completely irrelevant, since no turnover tax has to be shown or paid anyway.
If any should be shown nonetheless, I would reclaim it.