no, no and no. For the last part: gifting to family in Germany is so very cheap and in the case of land nearly unrelated to actual worth. Second he could sell i

no, no and no. For the last part: gifting to family in Germany is so very cheap and in the case of land nearly unrelated to actual worth. Second he could sell it at a low price and - if this is price is not lower than, what municipalities, she had to buy 3% tax. Even better: put it into a company, load on debt for the house and do a share deal (some thousands for lawyers but definitely inheritance tax free)