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

Appreciation of real estate is likely to remain limited and at most reach the rate of inflation. However, loan interest rates are 1-1.5% higher plus costs for property tax, insurance, and demolition. and if you get it significantly cheaper, you pay gift tax

Yes, and that is just nonsense, because no one builds a house on a plot of land that does not belong to them and that they have not leased in some form or other.

And inheritance tax would then be due on everything... you then pay inheritance tax on the house you built and paid for because it is inseparably connected to the plot of land.

I stick to my opinion. Forget it, build elsewhere, and under certain circumstances, don't answer the phone for a few weeks.

and if you get it significantly cheaper, you pay gift tax

Yes, but only 15-20%. That is a joke compared to the value you receive.

Original quote: I can't inherit it to you because you are only my nephew and then you pay a lot of taxes, so the topic "inheritance tax" was closed for him.

Legal heirs would be his siblings, they have the same tax exemptions. Therefore, it doesn't matter who gets it cheaper.

Because I said: We don't have that much money, came the idea of "I keep the land, you build the house, I secure you a right of first refusal in case of my death". Direct quote: I can't inherit it to you because you are only my nephew and then you would pay a lot of taxes, with that the topic "inheritance tax" was closed for him.

See Pianist thread: five words

Legal heirs would be his siblings, they have the same tax allowances. Therefore, it does not matter who gets it cheaper. But no one in my family wants to admit that! It is more about emotional thinking than factual. That is the main problem. Recently, I was even accused of being greedy and speculating on the inheritance, even from my mother & grandmother. For these reasons, I simply have no desire anymore.