Does a speculation tax get triggered by a right of first refusal and a purchase option with a fixed purchase price?
Dear Sir or Madam,
we have rented out a semi-detached house. Both tenants would like to purchase the rented semi-detached house after the speculation period expires - which would be from 01.09.2023 onwards. To secure the tenants, a temporary right of first refusal should be entered into the land register. Furthermore, the tenants should be granted a notarized limited-time purchase option with a fixed purchase price (259,000.-) - from 01.09.2023 to 01.11.2023. If this option is not exercised by 01.11.2023, it expires. It is also agreed that the right of first refusal in the land register will then be deleted. The rent will not be credited towards the purchase price. Can you confirm to me definitively whether this will trigger speculation tax...i.e. whether "...all points that are usual and would need to be regulated in a purchase contract are already regulated."
Best regards
