Question 1

Are notary fees different for building land?

Accepted Answer

Notary fees for building land sold by a private individual are similar to existing properties, with transfer duties of approximately 5.80%. If the land is sold by a professional (developer, land developer), transfer duties are reduced to 0.715% but 20% VAT applies to the price. Notary emoluments follow the same degressive scale. In total, fees range between 7 and 8% of the price for land sold by a private individual.

Question 2

Is VAT payable on land purchases?

Accepted Answer

VAT only applies if the seller is a VAT-registered professional (developer, land developer) and the land qualifies as building land for tax purposes. In this case, the sale price includes 20% VAT and transfer duties are reduced. If the seller is a private individual, there is no VAT but standard transfer duties apply (5.80%). The tax situation can be complex and it is recommended to verify the applicable regime with the notary.

Question 3

What additional costs should be planned for land?

Accepted Answer

In addition to notary fees, purchasing building land involves additional costs: land surveying (€500 to €2,000), soil study (€1,500 to €3,000 for a G2 study), utility connections (water, electricity, sewage: €3,000 to €15,000), development tax (varies by municipality), and possibly servicing if the land is not in a subdivision. These costs can represent 10 to 20% of the land price and should be anticipated in the overall budget.

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