VAT reduction during house construction

We have contractually agreed on a partial acceptance at the end of the year, which the general contractor may not necessarily insist on. Here and elsewhere, there is repeatedly talk of the high risks that a partial acceptance entails. I understand that the warranty period for the accepted trades starts to run earlier. I consider that acceptable. And anything can happen to the accepted services – a risk borne by anyone who awards the trades individually or does the work themselves, and which I hope to cover with additional construction performance insurance (actually, the general contractor already has construction performance insurance, but then we could no longer make use of it). And then there may be problems with the general contractor regarding the reversal of the burden of proof. But what exactly does this risk consist of? I also have a warranty for the accepted trades. If the general contractor has done shoddy work, they have to correct it anyway.

That is exactly the question. Hypothetical situation:

Masons are on the construction site, you come by with the general contractor and conduct the partial acceptance on 12/23/2020. The shell is really solid and makes you want more. After New Year’s Eve, you come on New Year’s Day - the first time in decades without a hangover (thanks to Corona) - at 9 a.m. to check that everything is in order. The wall on the upper floor has fallen over and there are some party leftovers lying around. Who or what is to blame?

Although the burden of proof is reversed, the stress is initially yours. Was it the teen party, was it construction defects, was it a gust of wind, did the neighboring building smash into it during crane dismantling? Until the responsibilities are legally settled by the court, we have 22% VAT.

With the acceptance, not only does the warranty period begin to run - in my opinion, even more far-reaching is the transfer of risk.

At least that is my layman’s understanding of the situation. But I am really happy to be enlightened or corrected.