Construction on the "Noch" property of the parents-in-law/Notarial solution?

If it is located in the outer area (§35), there can be no development plan and vice versa – so what now? By the condition you probably mean that the development is not being gifted and is to be paid for by you yourselves? – well then the obligation towards the land development company is a fine "contribution" on your part to the "parents-in-law and spouses land development GbR". In your specific case unimportant, but for the silent readers (90% of the users of a thread are such) the construct shall also be explained for cases where the value of the gift exceeds the exemption amount of a single gift act: if not the land itself as land, but indirectly as an asset of the land development company is transferred, the donors can keep shares in the company and transfer them at later gift times; what pleases the donors particularly is that their still non-legal (because unborn) grandchildren at the time of the first gift can already be part of the circle of co-partners before this second gift. This way one gifts 1x now to the child (largest exemption), 1x now to the child-in-law and in the second round to the child and the child-in-law (or the jointly assessed spouses) and for the first time to every grandchild from this marriage. The complete concept would probably be legal and tax advice and is therefore not to be provided by me, but – a rogue may think what he wants that the ones being advised by me are – by the appropriate professionals. How the dumb German Michel fattens his fiscus while the nobility shows him how it can be done differently, is unimaginable but unfortunately true.

The development plan that generally applies to the rest of the area is applied to this property.

Correct, we have to take care of the development ourselves. Good idea, one I’ve never heard of before! If the property suddenly becomes more valuable, that is a good idea

The task of a tax advisor, however, is to file taxes in a legally secure manner. Not optimized for profit. The entire training also targets precisely that legal certainty and only to a small extent the possibilities of structuring.

That tax advisors advise on how to legally save taxes is an eternal myth.

Tax advisors who can do that,

If the building authority gets wind of a positively approved advance building inquiry, it could determine the market value of a building plot.