Now it's dangerous. and maintenance of the heating or the installation of a new kitchen The fees for the chimney sweep or costs for the repair of electrical appliances are deductible Nevertheless, there is a limitation.. . tax means the tax office and the tax office is stressful.
Ok, not for you, because you do everything correctly so.
But it is said to have been cases in the construction industry, as honest homeowners received a disagreeable letter from this popular authority. I refer to these letters as always in the infamous wolf sheep's clothing, mostly white, small, simple - but alas they are opened.
Most had already made it convenient, the lawn outside was already addressed and the nice building contractor had been a long time his final statement.
What happened? Well quite simple: If you
buy land, you pay 3.5% estate transfer tax on the purchase price. 10.000, - € which are very good, 350, - €. All fine if the property owner is grandma Erna, who has with our contractors Mr Clever Meier never before made any other transactions.
Here the term "economic integration" or "single subject of performance" of crucial importance. This is not a precisely defined area to be considered in each individual case.
Should have done so the builder already do business with the property owner or other "near-stand", then in every case the building contract to Notarize.
Just play here is the timing of land and house contract and of the terms a major role.
Simply put, it is essential whether you are a contractor, only the total output (ie real estate and rental agreement) take
together or they can reject. Even if property owners and developers are different people may thus be present a "unified contract" when your actions have visibly coordinated with each other.
generally require the acquisition of property developers, both the land purchase, and an obligation to build includes the notarization. Some vendors have tried to bring about a separation so far as the sale and production buildings were offered by different companies that are linked corporate law, however, often closely linked.
The case law has established in these cases the principle that even if the construction company with the seller of the property is not identical, but there is a strong legal function, the building contract notarization needs.
This law continued to develop in such a way that both the land purchase contract and the construction contract must be notarized, if a dependency between the purchase and construction is such that there is indeed an essential link, that is an agreement with the effectiveness and implementation of other stands or falls.
The result of these decisions is important for you:
Once both treaties, land and house purchase, as an economic unit to be considered, you have to pay the land transfer tax on the entire purchase price!
The notary is not required to verify this fact. He will merely observes and takes over your data. The rude awakening comes then eventually years later, when a resourceful Finanzämtler Make inquiry.
Especially in smaller towns or in large housing estates are original contractor and property owners know each other and have already made one or the other business with each other - and be certain: Sooner or later, your tax office knows it.
I can only warmly in this context the sides of the law firm Heinicke in this context suggest (see links).
My tip:
following evidence points to a close objective connection between the property - there and house contract and may lead to the Land transfer tax payable on the total is:
first
house contract was concluded before the certification of the property purchase agreement and sellers and builders are identical
second
with "equal time" completion of both contracts (eg successive deeds) or, where vendors and contractors although different people, but another "economic, personal or company law" are closely
third
in the presence of a "constructive coercion" - if it is excluded in the land purchase contract that you can build your own building project by a contractor selected can
4th
of "prior consultation". This is difficult to prove in individual cases. It may be, for example, where the contractor is a councilor at the same time and the farmers Mr Straw man offered his land to designate as a valuable building land, when this in turn sold only to persons who complete a construction contract with him. Obviously, such an approach, however, when all homes are built in such a construction area by the same contractor.
5th
and finally the "acceptance of a Veräußererseite prepared by the course of events".
So if the seller of real estate you not writing binds with him to conclude a contract house, but you almost the same time presenting an actual impact on the present conditions of land-based house contract states: Listen up!
you talk to your contractor or your property seller specifically to address these circumstances, it's if you think such a "cooperation".
Be in this context seek the advice of a qualified person or talk to your notary public on this issue later in order to avoid financial losses.
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