Real estate transfer tax: This is how buyers avoid falling falling when building a house!

Real estate transfer tax: This is how buyers avoid falling falling when building a house!

Bad Kissingen, Deutschland - The real estate transfer tax is a decisive topic for buyers of real estate, especially for contracts with builders. In Germany, tax rates in most federal states are between 5.0 and 6.5 percent. In Bavaria, on the other hand, you enjoy a comparatively cheap real estate transfer tax of only 3.5 percent. However, buyers of land and the residential buildings to be erected must make sure that the real estate transfer tax is due both when buying the property and building the house, as the main post reports.

An interesting detail affects the so -called special requests that are expressed after the contract is concluded. Anyone who opts for a high -quality flooring, for example, is often faced with additional costs and consequently a higher tax burden. This is particularly important to consider, since the case law, as the latest judgments by the Federal Finance Court (Az. II R 18/22), state: Additional costs that are related to the property purchase can significantly increase the real estate transfer tax. In order to avoid these additional tax burdens, it is advisable to not urgently need to make changes after the contract has been concluded and to hire external craftsmen for such additional services, provided that this is permitted.

legal framework and judgments

The judgments of the Federal Finance Court, namely the procedures II R 15/22 and II R 18/22, illustrate the tax implications of subsequent special requests. The courts have decided that such wishes are subject to real estate transfer tax if they are in a legal connection with the purchase contract. Specifically, this means that if buyers of builders express their change requests, you not only have to expect additional construction costs, but also with an automatically higher real estate transfer tax if the property developer is implemented.

An interesting aspect of this case law is that costs for house connections are not considered subsequent special requests, since they are determined in the original purchase contract. This shows how important careful contract design is. When the contract is concluded, buyers should therefore pay attention to which equipment and additional requests are included in order to avoid unpleasant tax surprises.

strategic planning when buying real estate

It is crucial for buyers to strategically take action from the developer when purchasing real estate. If possible, the purchase contract and the contract of work should be concluded separately in order to avoid the real estate transfer tax for the direction of the building. A legally or objectively close connection can trigger tax liability, so it is advisable to carefully check the contracts and obtain legal advice if necessary.

Optimal planning can help minimize the tax load. A separate and in terms of time, regardless of the purchase of the property, can be an advantage. These considerations should be taken into account in the context of a comprehensive plan in order to make real estate acquisition as gratifying as possible.

This is to be noted: If you want to buy a house in Bavaria, you are doing well to deal with the possible tax consequences at an early stage. Because the better you are prepared, the less unexpected costs will accompany the purchase.

Further information and current developments can be found in the reports of the mainpost href = "https://www.experten.de/id/4938224/bfh-urvänwuensche-bei-neubauten-koenne-grunderbsteuer-auslingen/"> Experten.de and Grunderwerbsteuer.de .