Grunderwerbsteuer: Einheitliches Vertragswerk

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1. Maßgeblichkeit der vertraglichen Vereinbarungen

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2. Künftiger Grundstückszustand als Gegenstand des Erwerbsvorgangs

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2.1 Zivilrechtliche Verknüpfung des Grundstücksvertrags und des Bauvertrags (rechtlicher Zusammenhang)

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2.2 Objektiv enger sachlicher Zusammenhang zwischen dem Grundstücksvertrag und dem Bauvertrag

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2.2.1 Zeitliche Abfolge der Verträge

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2.2.2 Faktischer Zwang

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2.2.3 Hinnahme eines vorbereiteten Geschehensablaufs

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2.2.4 Die Veräußererseite besteht aus mehreren Personen

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2.3 Fehlen der Gebäudeherstellungsverpflichtung auf der Veräußererseite

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2.4 Erwerb eines (teil)bebauten Grundstücks

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2.5 Erwerbe durch Funktionsträger (Treuhänder oder Projektanbieter)

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2.6 Baubetreuung

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2.7 Schaubilder

2.7.1 Einheitliches Vertragswerk

2.7.2 Objektiv enger sachlicher Zusammenhang

2.7.3 Gegenstand des Erwerbsvorgangs

3. Umfang der Gegenleistung bei Bejahung des einheitlichen Vertragswerkes

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4. Anzeigepflichten

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5. Bearbeitungshinweise

5.1 Objektive Beweislast / Indizien

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5.2 Ermittlung des Sachverhalts

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5.3 Steuerfestsetzung

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5.4 Bescheidänderung

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HINWEISE von Steuerrat24:

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