What is included in the real estate transfer tax?

Good evening,

today the notification from the notary came along with his invoice.
To our dismay, there was also a "building obligation," which directly increased the transaction value by €59,000 and its assessment basis.
Does that also count towards the real estate transfer tax? What does count towards it at all? Also development costs?
What about the land registration?

The real estate transfer tax is collected by the tax office and not by the notary. So you will still receive a bill. What you have to pay now are the notary fees for the purchase contract. The real estate transfer tax taxes the land purchase/house purchase (usually the purchase price stated in the purchase contract - possibly also the house purchase if it is linked with the land purchase). Since we do not know what you have bought, an answer is currently not possible. However, the development costs have nothing to do with it.

It's clear that the real estate transfer tax still comes from the tax office and has nothing to do with the notary invoice.

We bought a plot of land.
In the purchase contract, the individual prices of the parcels are listed separately and then the development costs are listed separately again.
Therefore, I hope that the real estate transfer tax is only applied to the actual land prices and not to the development costs.

I think, since you are paying an overall purchase price - divided between land and development - the real estate transfer tax will also be charged on it (it directly relates to the land, if it were nicely developed, the development would not be deducted again). What did the notary say about the issue (or did you not even ask)?

The invoice only arrived yesterday, so I couldn’t ask the notary anymore. I’ll do it on Monday.

So, for your information. Received the tax assessment notice yesterday. The development costs were listed, but were not included in the calculation.