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

I think you haven’t understood a few basic things. * The house belongs to the one who owns the land. You won’t get financing for it and a right of first refusal doesn’t help, only ground lease does * if you or someone else gets it cheaper, gift tax applies * if you or someone else inherits it, inheritance tax applies * both taxes apply to you or his siblings and are equally high

I think you haven't understood a few fundamental things.
* The house belongs to the person who owns the land. You won't get financing for it and a right of first refusal doesn't help, only a leasehold does.
* If you or someone else gets it cheaper, gift tax applies.
* If you or someone else inherits it, inheritance tax applies.
* Both taxes apply to you or his siblings and are equally high.

Thanks for summarizing, but that is quite clear to me (now).

But by now, the story here has been fully told, hasn't it?

Then the story here is told by now, isn't it?

It is, yes. Thank you very much for your input and ideas!

Because I said: We don’t have that much money, the idea came up "I keep the land, you build the house, I guarantee you a right of first refusal in the event of my death." Exact quote: I can’t bequeath it to you because you are only my nephew and then you would pay a lot of taxes, so the topic of "inheritance tax" was settled for him.

I already wrote earlier (mysteriously vanished) the note on the Pianist thread because that idea is nonsense: threads/haus-auf-Grundstück-der-eltern-erbschaftsprobleme.33972

The pianist thread shows at least towards the end a twist that I and everyone else did not expect. But legal/economic, tax, and accounting ownership often diverge in many places. For tax lawyers, I just say Leasingerlass and IFRS16. I must admit, however, that I do not understand at all in this construct why one should acquire the property if one does not want to live there anyway. The dispute with the senior heirs can be easily avoided. If one eventually gets it as part of the inheritance, one sells it and makes a good life out of it or leaves it to one’s own offspring.