VAT reduction during house construction

The point in time of acceptance counts for the tax rate. Whoever benefits from this has nothing to do with tax law, but with civil law.

Our value-added tax law is based on the system of multi-stage net turnover tax with input tax deduction, which leads to only the added value being taxed within the company.
The term value-added tax is still commonly used in everyday language, although the law always refers to turnover tax and input tax and not value-added tax.
In this respect, yes, it is the same.

If you really 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 timing of the installment or the completion of the house is therefore completely irrelevant, since no VAT has to be shown or paid anyway.
If any VAT were shown nevertheless, I would claim it back.

Aha, so that means that in our "property developer purchase contract with conveyance," this section here is nonsense:
"The fixed price was calculated on the basis of a VAT rate of 19%. Should the applicable VAT rate change before the due date of the last purchase price installment, the purchase price installments that fall due after the date specified in the amendment law as the cutoff date will change – with the exception of the first purchase price installment. The adjustment amount is to be calculated by dividing the affected purchase price installments by 119 and multiplying them by the new standard VAT rate plus 100."

On the invoices for the installments to be paid, it always says the following:
"No VAT according to §4 No. 9a UStG is shown in this invoice."
This has recently also appeared on the invoices for additional orders.

The invoices for the installments to be paid always state the following:
"No VAT is shown in this invoice in accordance with §4 No. 9a UStG."
This has recently also been included on the invoices for the additional orders.

Yes, the clause in the contract does not make sense for you. Other constellations are affected.

There are 2 variants for which the paragraph could apply from my point of view:

Variant 1.
For commercial properties where, despite the actual VAT exemption, VAT is opted for because the buyer (entrepreneur) can deduct the VAT as input tax. Since you are not entrepreneurs and thus the developer cannot opt for VAT, this does not apply to you.

I suspect that also had this in mind.
But since you are now the second person with a similar wording, another possibility occurs to me.

Variant 2.
As mentioned, the developer business is basically tax-free.
In return, the developer may not reclaim the input tax of his subsidiaries from the tax office.
The VAT of the subsidiaries is therefore not a pass-through item, but a cost.
If the VAT rate suddenly changes upward, his costs will of course increase and his calculation will not work out.

If you read the wording very carefully, this means in your contract "berechnet", "zu teilen" and "zu vervielfältigen".
In my opinion, it does not say that the calculated VAT in the purchase price installment changes, but it is purely about the recalculation of the purchase price installments.
I would not rule out that even this variant is meant by it.
If that is the case, it could be quite relevant, as it does not explicitly refer to an increase, but to a change in the VAT rate. (in contrast to the wording in #66)

What do you think

Yes, it could quite possibly be. It would at least make sense insofar as this clause must have almost inevitably arisen with the last increase in VAT... But it can turn into a nasty domino effect. Depending on which clauses are contained in which contracts and how the subsidiaries in turn pass on the VAT.

Hello, we are finally getting our pool delivered. What about the [Märchensteuer]? Does the pool builder have to reduce the tax to 16% from 1.7?