Real estate sales reservation declaration tax-damaging
Hello,
is a notarial reservation or purchase/sale intention declaration with the following content (briefly: no reservation fee, mutual claim for damages, no purchase/sale guarantee) also tax-damaging according to the BFH judgment of 13.12.1983; VIII R 16/83?
The prospective buyer confirms having received an offer from the seller for the purchase of a condominium located in xxx at a purchase price of xxx. The seller confirms the reservation of the condominium at the request of the prospective buyer until xx.xx.20xx. The seller undertakes not to sell the reserved unit to any other interested party during the reservation period. In return, the prospective buyer binds himself legally to the seller's offer until xx.xx.20xx.
The reservation fee is: No fee is charged.
The prospective buyer confirms having visited the house and the apartment and received the relevant property documents. In case of planned external financing, it is confirmed that a positive preliminary financing commitment from the financing credit institution is available.
In case of withdrawal from the purchase/sale interest, the respective contracting party of the other party is obliged to reimburse the proven, reimbursable expenses and actually incurred damages (§ 311 BGB). A withdrawal of the respective contracting parties is made with justification of the necessity and appropriateness.
The seller is requested to have a draft purchase contract prepared by the notary determined between the contracting parties at the notary xxxx and circulated. The notarization of the purchase contract at the notary is expected to take place on xx.xx.20xx after the submission and examination of the purchase contract draft as well as scheduling.
