- The court ruling on October 30, 2024, addresses the tax liability of additional requests during property acquisition with a building yet to be constructed.
- The Federal Fiscal Court’s decision is partially similar to another ruling on the same date.
- Additional fees for agreed special requests are subject to real estate transfer tax if legally connected to the acquisition.
- The tax must be determined in a separate notice.
- The plaintiff’s appeal against the Bremen Finance Court’s decision was dismissed as unfounded.
- The plaintiff is responsible for the costs of the appeal.
- The plaintiff and his wife purchased property shares with special ownership rights to apartments and parking spaces.
- The building was not constructed at the time of contract signing, and the seller was responsible for its construction.
- The contract allowed for buyer’s change requests if they covered additional costs.
- The plaintiff and his wife requested special features, incurring extra costs.
- The tax office issued additional tax assessments based on the total consideration, including special requests.
- The plaintiff contested the tax assessment, arguing that special requests did not constitute additional services under the law.
Source: bundesfinanzhof.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
