Floor Area Ratio in Land Parcel Division

@11ant correctly captured! ; thanks, I had already roughly thought so.


"Is this now a tax avoidance forum for privileged people?"
I don’t want to spark a political discussion here (I have already pointed out above what I think about how our tax revenues are handled) but nevertheless, the following remark is allowed:
This is not about "tax avoidance by privileged people" but about logical foresight.
I bought the plot and built on it, which was expensive enough, although I was not a "high" earner, but I now realize that pure speculation has driven prices into the astronomical (Berlin).
The many years of tolerating this situation by our politicians is, in itself, reprehensible, and I am surprised that not many more take offense at it. Despite our politicians’ nice words, nothing has changed so far and will not change!
Neither rent caps nor other nice words help.
Years ago, when inheritance tax exemptions (children 400k) made sense, no one would have thought that this high limit for house with land would one day be fully exceeded by pure speculation.
Many thanks for the tip ->to go to a tax advisor<- which I would have come to even without the hint, but from long experience I know that you should first educate yourself before seeking "expert" advice, otherwise you can quickly fall flat on your face.
In this sense, it should be pointed out, although some here may not want to hear it, that if you rely on architects, you can also quickly fall flat on your face. (This is not meant as a generalization or aimed against all architects) But anyone who knows a bit just has to look at the fee schedule and can then imagine how little interest some have in keeping costs low in the interests of the builder.
Thus, one might as well close the whole forum with the statement: just go to the architect!
Guckuck - don’t take it so seriously, but are you perhaps a tax advisor and high earner, that you cannot understand preventive thinking and consider it not worth supporting?
So always stay relaxed, and the advice to everyone - skepticism is always an advantage -, even experts do not always have the monopoly on wisdom.
Therefore, greetings from someone who will now train to become an "inheritance tax specialist."

Relax: the increase in value (beyond the free zero point four million) due to speculation is after all shared seventy percent by the son as well. He would only be annoyed by the speculation-driven increase in value if it were to collapse again after the inheritance.

You can also inherit and gift in small portions.

Use the tax exemption now and gift a part. Then arrange the will so that the surviving parent receives a portion and the child receives the maximum possible tax-free amount. When the last parent dies, the remainder goes to the child. No matter how much that may still be by then. And in the meantime, AFAIK you can give the maximum possible gift amount to the child again every 10 years.

You would probably be better off in a tax advisory forum than here.

I also do not think the idea of division is good and have further objections: 1. A lot of notary fees and other charges will be incurred. 2. The properties will be massively devalued, especially the one with future building encumbrance transfers in the land register. 3. A new property tax law will come into effect at the latest in 2025, and due to this division, one will not only pay twice, but the assessment rates for undeveloped properties can be increased by the municipalities differently than before, and Berlin will be the first municipality to push this to the pain threshold.

Thank you for the answers, I hadn’t yet realized the fees incurred (notary etc.).
It’s just a forward-looking consideration, as I currently have a plan for an extension in mind,
which somewhat conflicts with the possible building plan of my son on the same property.
It does get a bit complicated when you want to consider everything optimally.
If I build less, he can build more—and vice versa.

Sad (of course not for real estate agents -7.4% commission!!) when you see how prices have effectively doubled in metropolitan areas over the last 10 years. I am also thinking of those who want to build.
I have also considered whether one could benefit from that and sell the whole stuff and then
off to the South Seas. A palm hut probably won’t cause major issues from a building law perspective.
Well, we’ll see. Until then, good luck to everyone with building and co., and greetings—unfortunately not yet from Samoa.

If I build less, he can build more - and vice versa.

This again makes your drawing appear very exemplary - maybe you could show the property in its real proportions, along with its location in the context of the surroundings, and information from the development plan.