Let's imagine 10 good friends with houses. A builds a house and sells his to B. B sells his to C, who sells to D,.... In the end, one new house was built, but Baukindergeld was paid out 10 times.
exactly. The Baukindergeld should have been restricted to new builds if something else was intended.
For that very reason, for example, the subsequent rules regarding sales between direct relatives were added. Some simply overdid it with the ping-pong selling.