The Federal Fiscal Court recently decided that the option for taxation for the supply of immovable property is only permissible in the notarized contract regarding this supply of immovable property. A subsequent option is invalid. This does not change, even in the instance of the existence of a notarized attested option. The Federal Fiscal Court’s decision contradicts the current opinion of the fiscal authorities. It remains to be seen whether the fiscal authorities will share the Federal Fiscal Court’s view. Until then, it should be examined carefully whether the option for taxation is necessary and if so it should be included in the notarial purchase contract.