Mark the contractual clause as an open price question
§4 Nr9a UStG exempts the transactions described there that fall under the Grunderwerbsteuergesetz. §9 UStG allows, under its conditions, a waiver of certain exemptions. This statutory possibility does not yet state whether the specific arrangement is applicable to your acquisition and what economic consequences it has for you. [BEFREIUNG] [OPTION]
Therefore forward the actual draft to the tax adviser and not just an oral summary. Request an assessment of the specific option clause, your acquirer status and your intended use. This article does not calculate tax and does not claim any automatic refund.
Disclose the planned use in full
Describe what you intend to use yourself, rent out or later use differently. Mixed or still undecided usage plans also belong in the advice. §9 contains different requirements and in para 2 special restrictions for the transactions mentioned there. A general statement “commercial use is tax-neutral” does not reflect these differences. [OPTION]
Our editorial recommendation: For each use, state whether it is already decided or merely an idea. The advice must assess which details are material for your VAT case. Do not decide for yourself on the tax effect based on the property designation “office” or “retail premises”.
Include the notarisation in the coordination
For other property transactions under §4 Nr9a, §9 para 3 provides that the waiver can only be declared in the contract that must be notarised under §311b para 1 BGB. The provision also contains a separate rule for compulsory auction. This article deals with the ordinary contractual purchase. [OPTION]
Tax clarification therefore belongs in the preparation of the specific draft. Do not rely on being able to correct every unchecked arrangement informally later. Which change would be possible and appropriate at the concrete stage must be assessed by the notary office and the tax adviser.
Hypothetical case: Two prices are not yet comparable
A buyer only looks at the large price figures of two offers. For the first contract the tax treatment for her case has already been explained. For the second she assumes, based on the seller conversation, that the option will have no economic consequences. Her planned later use has not even been discussed.
She now has the same questions answered for both offers regarding price components, tax treatment and required financing. Only the clarified results flow into her comparison. The example promises neither an input tax deduction nor a specific tax liability.
Decide on a concretely confirmed basis
Keep the tax explanation relating to your case together with the reviewed draft. Also have explained which open assumptions about use influence the result. A VAT option is not a mere label next to the purchase price. Its concrete effect must be known before you treat the offer as financially suitable.