Buying land? - The standard land value in this area is 270 euros

The standard land value in this area is about 270 Eur. That results in a value of over 200k. Plus demolition costs another approx. 25k. We don’t have that much money for a plot of land where a house is still to be built. He has now suggested to somehow inherit it. But I see big problems here, like inheritance tax. Nephew to uncle is only 20,000 Eur.

When I read this, I thought only one word: "Help!"

Fortunately, the idea seems to be more or less off the table.

If not, let me quickly summarize what would happen if this crazy idea from the uncle were to be carried through:

Without clear legal guardrails around it (where you always have to involve lawyers), the uncle’s idea would appreciate the land twice: 1. Demolition—house would be gone (currently devaluing). 2. New house would be on it (massively increasing value).

The house belongs to the landowner. Not to the one building the house. (Yes, this can be dealt with using certain arrangements, long-term leasehold and such, but here lawyers are urgently needed.)

Meaning: inheritance tax would have to be paid not only for the land but also for the house.

I’ll just leave it at that.

He really wants to keep the land because he doesn’t want any strangers living next to him.

My grandmother and mother are also pushing to take the land because it is so cheap and great. Do you have experience with "family internal" sales/ transfers of real estate?

One transfers the land to a "Georg and Uncle land management GbR", gifts Georg a very large share of the shares (gift tax applies). Uncle can still co-decide on use or possible sale. Inheritance tax can largely be avoided this way (the gifted shares in the GbR just have to be high enough).

Risk: Georg and wife become unhappy at the location. Uncle is also not thrilled about the new house next door.

I just can’t understand why people want to deal so little with their finances and taxes.

Because you don’t have to.

Funny enough, in my in-law family I once had to untangle a totally confusing inheritance situation because nobody had ever really dealt with it beforehand. Estimated losses due to neglect before the inheritance were over €50,000. But hey, paperwork is annoying, right?

The keyword "Nießbrauch" has already been mentioned. Please familiarize yourself with it if you wish to pursue the idea further.

Emotional reasons are always by far the worst reasons to do something you are not convinced of. The keyword has actually already been mentioned, your wife does not want to live there, possibly also because it is too close to your family? If she is already expressing this so clearly now, it will become a reason for separation over the years...

I would never in my life come up with the idea of building a house somewhere I do not want to live just for the sake of my relatives, only so that no one else gets the plot.

Let it be.

Who is actually the heir of the uncle? Without a will and possibly compulsory portion claims, it is not the nephew. In addition to leasehold (up to 99 years), the uncle can also give you a loan.

who actually is the heir of the uncle? Without a will and possibly compulsory portion claims, it is not the nephew.
Besides hereditary lease (up to 99 years), the uncle can also give you a loan.

Well, there is (still) no specific heir.
Since my mother and my second uncle are still alive, they are probably the next heirs.
I have also tried to explain that they will be the first ones affected by inheritance tax. Unfortunately, they are not in a very good financial situation, so a first sale would certainly have to be made. But nobody wants to hear that either.
I have already mentioned the loan as well:
How is it if you make a low-interest loan? Does the delta to the current base rate count as a gift?

How is it when you take out a low-interest loan? Does the delta to the current key interest rate count as a gift?

yes, it counts as a gift and must be declared by the recipient in their tax return and the lender must pay tax on the interest received. But there are a few loopholes