Gift of a house with some question marks

This is probably not correct. There are various ways to evaluate a piece of land, especially through an appraiser.

Then please name the different ways to evaluate an undeveloped piece of land. Zoning and the like are not included. In my professional career, the standard land value always comes into play. At most, I know of a residual approach for a profitable land acquisition - but you only use that for land purchases within the framework of an already planned developer measure or project development. An appraiser will always reflect on the standard land value, if available. Otherwise, comparative standard land values from the nearby area.

An expert will always refer to the standard land value

There is no reason for that, the standard land value is an average value from the past and is not derived from a specific plot of land. Of course, it fits if all surrounding plots are very similar, but that does not seem to be the case here. However, I do not want to discuss this any further, I would be happy if the OP could let us know how it went for him.

There is no reason for that

Off topic: As a real estate specialist, I am nevertheless interested in how the requirements of the ImmoWertV or § 179 BewG to be used by the tax offices in connection with §196 of the Building Code can be circumvented. Since I deal with our own appraisers on a daily basis, I always like to learn more.

I always enjoy learning more.

Me too ;), and if you deal with it daily then you are certainly the better expert (I’m definitely not!). In my opinion, the tax office must always consider the individual case when valuing a property. The appraisal committee takes values from past sales and applies them to presumably similar areas. No individual case consideration takes place. Of course, in many cases it is convenient (and correct) to use these values, and "appraisal committee" also sounds good. But let’s just wait and see how things develop for the OP.

Building land and 410 eur/sqm do not go together.

We have made a gift agreement with a specialist lawyer for inheritance law and discussed all our questions. The usufruct right has significantly reduced the value, FA accepted everything. I would always go to a specialist lawyer again.