How is a plot of land valued?
By the comparative method: the standard land value per square metre is the starting point and is then adjusted to the specific plot. Premiums and discounts follow from shape, topography, servicing, encumbrances and the permitted density of development. Two plots of equal size side by side can therefore fetch very different prices.
What does the development plan say about my land?
It sets out what and how much may be built: site occupancy index, floor area ratio, number of full storeys, roof form and building lines. Those figures drive the price more than the square metres do. Where there is no development plan, buildability follows § 34 BauGB — whatever is customary in the immediate surroundings.
What do serviced and unserviced mean?
Serviced means electricity, water, sewerage, telecoms and a made-up road are connected and the development charges are paid. On unserviced land the buyer bears those costs, which markedly depresses the achievable price. The municipality can tell you whether charges remain outstanding and how much.
Can I split a plot and sell the parts separately?
Often yes, and it often pays: two smaller building plots together frequently fetch more than one large area. You need buildability confirmed for both parts, a survey by a publicly appointed surveyor and registration in the land register. We clarify with the municipality in advance whether the split can be approved.
Must I disclose contamination?
Yes, and unprompted. Known contamination, made ground or an entry in the contaminated-sites register belong on the table. Concealment can count as fraudulent misrepresentation and expose you to rescission or damages years later.
Do I pay tax on the gain?
For bare land the ten-year speculation period under § 23 EStG applies without the owner-occupation exemption — you cannot live on an undeveloped plot. Sell within ten years of acquiring it and the gain is taxable. The binding assessment belongs with your tax adviser.