Optimal subdivision of a plot and conversion into building land

when it suddenly becomes building land.

Either it is already building land, or you have a few years for the transfer. In the first case, your consideration (I know nothing about taxes) comes too late, in the second case far too early.

If it were that easy, every farmer would do it. ;)

here an aerial photo...

Who pays the taxes doesn't matter in the end. If in doubt, you just have to reimburse [dem Onkel].

Then first find out who rezoned the top 5 plots. That can't have been that long ago. An extension of the street is appropriate there. Someone has already planned that anyway.

Where is that? I am still looking for a piece of land. ;)