After the contract has now been lifted because of the fraud, there is now also a decision of the competent tax office . The original assessment was removed in accordance with § 16 para 1 No 1 GrEStG. The land transfer tax is thus reimbursed.
We had to not even make a specific request. It was enough, the following passage in the notarial termination agreement. "The purchaser has paid under the tax number xxxxx / xxxxx at the Finanzamt Ludwigsburg his estate transfer tax on the purchase agreement, the tax clearance certificate from the tax office is before. The buyer sought under § 16 para 1 item 2 GrEStG the tax office because of the cancellation of the contract due to a legal claim of power disturbance, the abolition of the tax assessment and referral back to the land transfer tax on their Current Account with the XXX Bank ... "
has since Our notary probably found the right wording ... the tax office certainly had not even any questions. And our lawyer no additions.
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