@nordanney When the contract was concluded, the land value was definitely much lower.
Yep, but back then the ground lease interest was also significantly lower and was 680 DM p.a.. The ratio of land value to ground lease interest was comparable to today's situation. For the property, for example, the standard land value has been unchanged for over 10 years and even when the ground lease was established, the land was almost free (old THS Zechen site). And gift tax has never been an issue. I've never heard of that either.