Why pay property acquisition tax?

We bought a building plot in the summer, which was paid from our own funds. The house construction is finally supposed to start in the spring. Today, the notice regarding the real estate transfer tax arrived.

The purchase price amounted to 67,490 euros for just under 800 sqm.

According to the purchase contract, 11,910 euros (15 euros/sqm) were allocated to the land,
and 55,580 euros (70 euros/sqm) to the development costs.

We were previously told that the real estate transfer tax only has to be paid on the amount for the land, not on the development costs. What is correct now? I hope you can help us with your knowledge.

Thanks in advance.

Since the development costs are part of the contract or the service provided by the seller, they are also part of the assessment basis for real estate transfer tax.

Notice therefore probably correct

The purchase price is the basis for determining the real estate transfer tax. Whether developed or not does not matter in this regard, to my knowledge.

I only paid real estate transfer tax for the building land excl. development. It was Lower Saxony. I don’t know if there are different assessment bases for other federal states. But darn, those development costs are high. For me, the costs for fully developed including road were 30k (900m2). In relation to the purchase price of the land. Where is the plot located?

Then the development was not the subject of delivery of the purchase contract.
There may be regional differences - where is that?

Then the development was not part of the delivery object of the purchase contract. There may still be regional differences - where is that?

Yes, this was explicitly considered separately by the municipality.