Valuation of a property during an ongoing zoning plan procedure
I would like to give my unmarried wife or my daughter a plot of land that will have a rapid increase in value. Currently, the land is classified in the land use plan as agricultural land (land value 3,- €/sqm). The municipality has recently made the decision to initiate a zoning plan procedure in the local authorities. The land values will be around 300 €/sqm with a usual 50% reduction in area through reallocation, general areas, etc. There will be an approximately 50-fold increase in value, which will also lift small plots above the tax threshold.
Up to which administrative step in the zoning plan procedure can I gift the land with the current low value of 3 €/sqm? Does the date of the deed of gift or the registration date in the land register count for the choice of the date?
