What is the legal definition of a home for transfer tax purposes?

Questioner

Last January the transfer taxes changed. In short 2% for homes for own occupation the rest 8%. Now I have bought a split plot (temporarily) privately, the building area is moved by means of a procedure at the municipality from one part of the plot to the other. Current home (chalet with residential destination) must be demolished to obtain the permit. Pass next month. I will not purchase the part of the plot where the house and chalet are now located. I would like to find the legal space to pay 2%. Suppose the seller puts down an unlicensed home (chalet/mobile home) before passing, which I take over as a home and I register there. Then I demolish the lot and start renovating for my own habitation. Can the tax authorities object to that? The seller buys a home (in this case a mobile home) and puts it on the plot, I buy this from him for my own habitation including the land. After passing, renovate extensively. Demolish and new construction. 8% transfer tax also applies to holiday homes. But this is not a home for recreation. The type of home is often used as such, but not in this setting. Hence my questions: - what is the legal definition of a home. - can i pay 2% transfer tax in this case. Conditions: - I'm eventually going to build a house for my own use - The plot has an address Thank you in advance for your thoughts and responses.

Lawyer

There has been much litigation on the question of what is meant by the term dwelling with regard to transfer tax. The Supreme Court (our highest court) has determined in a judgment that a property should be considered a dwelling if it was originally designed and built for habitation and if a building can be made suitable for habitation again with relative ease; whether the building is suitable for use as a dwelling by nature and design at the time of the transfer of ownership is not of decisive importance in this respect. A mobile home is only immovable property if it is permanently connected to the ground, which is the case if it is intended by nature and design to remain on site permanently. The construction you intend will not bring the transfer under the low tax rate. I would of course like to think with you about how this could be possible, but for that we will have to make paid agreements.