House on parents' property - inheritance problems?

[A GOOD NOTARY! Experienced in real estate matters.]
And with a taste for difficult clients.

Here in Bavaria, rural notaries are usually very well versed in such matters. Farms are often divided, granted right of residence, ... whereas city notaries are often more knowledgeable in company formations / mergers.
It will probably be more difficult in the Berlin area, due to the past there are rarely farms to divide. Berlin city only has lawyer-notaries, maybe one specializing in real estate can be found there.

As another option, I would consider a gift of the entire property with lifelong right of residence in the old house or even usufruct rights for the entire property (then your parents could even rent out your house if you move out, just not sell it).

As another option, I would suggest the gift of the entire property with a lifelong right of residence in the old house or even usufruct rights on the entire property (then your parents could even rent out your house if you move out, just not sell it).

That sounds like probably the best solution. And then the usufruct right would significantly reduce the value, so that this has a reducing effect on the gift tax, right? But what happens if something happens to me then? What exemptions apply then?

No, forget it. As a guideline, the normal market value is used. For plots of land, you can apply the standard land value, but unfortunately, that doesn’t work for developed properties.

Usufruct expires with the death of the parents, and since you don’t plan to sell, it’s merely a security for your parents so that you can’t kick them out. I would also grant them a repurchase right; there’s something like that, we had it too.

But as I said: a notary can explain that better than we can here.

Don’t divide and just gift everything: then we’re talking about a not exactly small plot in Berlin with two houses on it – I’d bet my head that you exceed the tax exemption threshold. I would perhaps first discuss a share. So you let yourself be gifted a certain % (exactly as much as the exemption allows). Then precisely that percentage of each house belongs to you.
In 10 years, you can do it again if the parents live that long.

One would probably have to have an expert appraisal done, right? Presumably, my house alone is already within the exemption amount, so without the land share. A buyer might even tear down the garage building to build a large house there again, so the rest of the land also has to be taken into account somehow. And with the land behind it, I have absolutely no idea how to value it. It is practically not marketable because, apart from mowing the lawn, you can’t do anything with it, or does anyone have any ideas? That is 2,000 square meters according to [§35].

That sounds like probably the best solution. And then the usufruct right would significantly reduce the value, so that it would have a reducing effect on the gift tax, right? But what happens if something happens to me? What exemptions then apply?

The usufruct significantly reduces the value of the buildings (depreciation x remaining useful life), but not the value of the land. Google capital value, usufruct, house, by the way it actually depends on statistical life expectancy. Since you can hopefully still provide proof that you paid for your house (invoices in your name), that is already deducted from the time depreciation value (as I wrote above). When was the parental home built? I suspect the value of the house alone is rather low. The land is priced according to the standard land value, so the BRW of the land remains effectively as the gift.

The rear property can also initially remain as it is...

If you die, each of your two parents can inherit €100,000 tax-free. It's all also a question of probability...

Well, theoretically, something could happen to me all the time... Then my parents would have to pay a lot of money to the state in addition to the grief to get their farm back...