Sell house and property to daughter: save real estate transfer tax?

The house has already been inherited by the children!

That is bad, because the wrong people are already on the title deed.

Mother, aunt, uncle

Is the grandmother still alive? Then you could first sell to the grandmother and then to you. That would each be in direct line. Although the notary fees would be incurred twice, there would be no real estate transfer tax, which should be cheaper. Otherwise, you will now always have to pay, since there is no longer a direct line ("alive").

That is bad, that means the wrong people are already recorded in the land register

That is not necessarily true. As long as the land registry office has not been informed that the heirs have settled among themselves, the land register basically states "community of heirs." This community of heirs can basically remain recorded in the land register indefinitely. And if the heirs (mother, uncle, aunt) then agree that the mother receives the property and the uncle + aunt receive something else (e.g. money), the heirs settle among themselves accordingly.
Afterwards, the mother sells to the daughter tax-free.

The process (dissolving the inheritance community, paying out aunt and uncle, mother receiving the house, etc.) is now settled. Thanks again to everyone!

Now I have often read that you should at least cover the additional purchase costs with equity. These are of course very low for us now, since the real estate transfer tax and the broker fees are waived. Will this have a positive effect on a construction loan?

Example Purchase price: €300,000
Notary: €4,500
Real estate transfer tax NRW: €19,500
Broker fees: €10,000

Are the saved €29,500 then considered equity (after all about 10% of the total price)? So if we then contribute another €30,000, will the bank count on 20% equity or only 10% own equity?

I hope you understand the question :D

I have easily saved €250K given the current market situation. I informed the bank; they are supposed to recalculate my equity ratio …. they are now paying me interest monthly ….

No, seriously: the financing amount is lower, the cash equity remains the same. €30K equity is naturally better with a financing amount of “only” €300K than €30K with €3,000K. The incidental purchase costs are not value-determining factors, so it is clear that the bank would like these to be fully provided as equity. If the financing goes wrong, the bank wants to come out without a loss. And if the house is worth €300K, you don’t get €300K + incidental purchase costs in a sale, but the €300K.

Do the saved €29,500 then count as equity (after all about 10% of the total price)? So if we then contribute another €30,000, does the bank calculate with 20% equity or only 10% own equity?

No, it is only 10% equity. But it doesn’t matter, because:

And if the house is worth €300K, you don’t get €300K + purchase incidental costs from the sale, but the €300K.

The question of all questions is how much the bank values the house and the land, now and after renovation or refurbishment.
I think somewhere it was said that you are buying the house and land below the standard land value. There could be some room for upside.