Request for a prompt or inspiration regarding the donation of property

Hello,

maybe someone here can help me.

I am receiving about 1000 m² of meadow from my mother’s husband as a gift. I have no family relationship with this man. A statute for development is being applied for this meadow in the outer area. I think the chances for this are quite good.

Now it would probably be more advantageous if I have the meadow gifted to me before it becomes building land. With the local customary price per square meter for arable land, the exemption limit before gift tax applies would by far not be reached.
If I have the meadow gifted to me as building land, the tax office will probably apply a local customary square meter price for building land. This would then negate my desired advantage.

How can such a thing be solved? Would it be sufficient if the transfer is initially notarized, before expensive surveys and land register entries are made?

I would prefer not to spend money if it is not yet certain whether I am allowed to build, and of course I do not want to pay gift tax for then designated building land.

Complicated, but I hope it is written somewhat understandably.

You will have to die one day. Buy now and incur costs (at least notary fees) or wait and possibly pay gift tax.

Alternative: First a gift to your mother and then, after a sufficient time interval, to you. It must not be a conditional, linked, or tied gift.

In general, you then have enough exemptions, regardless of the value transferred, as long as it is not in Munich city.

How do you determine that it is a meadow and not building land? And will the tax office agree with your valuation?

How do you determine that it is a meadow and not building land? And will the tax office accept your valuation?

According to the district's statement, it is a meadow, located in an outside area, therefore the establishment of a statute is necessary. It has been applied for, the outcome is open, but it has worked without problems in all neighboring streets.
For the plot of land as a meadow, the tax office itself set the price about 2 years ago, which is in the low euro range.

The question for me remains whether this piece of land automatically becomes more valuable or is considered an added value with a statute. So far, I believed that land only gains value when it is included in the development plan. But that is apparently not the case with a statute. Am I wrong?