Order of construction, financing, and legal planning on family land

The confusion caused by my information overload was not intentional, I regret that. Since I have been going from A to B to C and back to square one for some time now, I am trying to present the core issue more simply, provided there is still motivation after the cleanup service. However, I cannot manage that in 4 lines. 2020: We want to build. Building land on family property is available. As compensation for the building land with the building window (dashed square), the siblings each want an apartment for themselves. Tax advisor: combined gift (1/2 land registry ownership of my father) plus division of the old house and building land according to WEG, previously to the notary for division consultation/declaration. Independent of the new building. This is followed by back and forth between tax advisor and notary (tax advisor: "division consultation by notary"; notary: "back to the tax advisor, first clarification of tax aspects"...) Beginning 2021: we have a construction company, concept: planning a permit-ready house for cost calculation (valid for 3 months), then concluding a construction contract if it fits. Current status: the house is fully planned, cost calculation is coming these days. There is no submission-ready site plan, only sketches/ideas according to our specifications considering feasibility after a building authority meeting (such as the shifting of the building window & all parking spaces (6) at the carport) Tax advisor: when the planning is that far along, no division of old house/building land, but an allocation plan with new building, parking spaces, etc. to be created by the architect for division declaration. And again to the notary. Problem: a definitive site plan is only available with the building permit – so sign off the desired site plan without building authority approval beforehand? Tax advisor: probably not, but if the excavators start before WEG division, there could be tax problems due to exceeding the exemption amount with value increase from active house construction because of the combined gift. Tax advisor's own consideration: or already at construction contract conclusion? Possibly residential building law consultation. Possibly again to the notary. From this point on, we lost track of what to do. Additionally, there are reports from acquaintances who struggled for 8 months up to the building permit. Then the story that in Munich, with difficult development of a multi-family house, root protection requirements amounting to six figures were imposed – the attached plan was intended as an overview of the development situation. Furthermore, objections from friends that the existing usufruct of my father still exists without division and without usufruct cancellation and could significantly worsen the loan conditions. All this has contributed to maximum uncertainty about the planning process and led me to this forum, in the hope of getting assistance for further steps (it was not about evaluating the house plans, parking spaces, etc.). Unfortunately, I was not able to present the chaos in my head about the chaos of recent months in an organized manner.

Um.....You should have definitely written beforehand that Blondes shouldn't read this.......I urgently need valerian. You name a number of professionals of their kind (who hopefully actually are and a bit calmer than you). Now some hobby internet gnomes like us here are supposed to assess this tangle, which you yourself don't understand, and add their further amateur opinions? Are you serious? Are you going to take the half-knowledge gained here to the certified tax advisor or the proper notary to then present them with the solution from the house building forum that they haven't found so far? Well-intentioned advice from a certified layman: Your father or the owner should go alone!!! to a GOOD notary and have HIS matter properly settled in his interest. If you want to ride several horses at once, it can get bumpy; and on top of that trying to save taxes........although already directly before construction...uhm....without proper plans.....Please finally clarify this and tell us that all of this was just a joke until now!

Briefly asked: how much money is it (in tax savings) that one risks a heart attack for?

The egg-laying wool-milk-sow exists exclusively in Wolperting. Untangle the hardly combinable, satisfactorily reconcilable aspect dimensions of "own construction desire," "utilization of the surplus land not used by the existing building," and "sibling gift-giving eagerness" without squaring the circle. What tax advisors generally understand best is optimizing the nesting of processes in favor of their fees. And the notary basically only needs to watch their fee schedule at work. Ceterum censeo, in Germany, generally too little thought is given to establishing foundations and forming property companies.