What is undeveloped land? I'll give you an example. Grassland costs 1,- per sqm here. Arable land 5,- per sqm, if at least 50 soil points, because then wheat is possible. Then there would be land with development potential, speculative, around 50,- per sqm. Commercial land ready for construction, 60,-. Building land for residential purposes, single-family house from 120,- For multi-family house at least 150,- per sqm. You can find the values at the [Gutachterausschuss] of your district for your location. They should be online. They refer to actual prices paid, which the notaries have to report. Karsten