Previous ownership through inheritance share - KfW300

Otherwise, you would have to exclude all potential heirs as well.

One thing has nothing to do with the other. An heir is an heir. Now someone from the heirs wants to build, and then for that person, there is no KfW. At least not if it excludes ownership.

One could suggest transferring the property into the ownership of an investment GmbH and distributing shares in it....

One could suggest transferring the property into the ownership of an investment GmbH and distributing shares in it....

Too much effort and too expensive for a single-family house. Transfer shares to mother-in-law (costs only a small notary fee and the registration in the land register) and then back.

... but then please never complain again about high taxes or bureaucracy in the sense of trying to catch attempts to circumvent regulations.

I have a heretical question, since the land registers are being digitized only gradually. How does the KfW find out who owns which property? If the land register has not been corrected, the deceased owner is still listed; if it has been corrected, it says "Erbengemeinschaft des Verstorbeben" and no names of the individual heirs.

How does the KfW find out who owns which property.

Through yourself. The KfW cannot find out because otherwise all land registers throughout Germany would have to be searched daily. But it is still fraud if you conceal previous ownership. Regardless of whether the KfW can find out about it itself.