2 buyers - 1 property - different amounts of money - owner?

Hello. The following example: 2 people buy a property. Buyer 1 contributes 5% of the purchase price, Buyer 2 contributes 95% of the purchase price.

Is this already recorded in the purchase contract at the notary? The percentages or the absolute numbers?
Is this also entered in the land register like this – that there are 2 owners with amount X or is it indicated in percentages?

You are mixing up two completely different things. At the notary, you determine who acquires which ownership share. With two people, it can be 50/50 or 99/1, you just have to say what is desired. The ownership shares are then also entered into the land register. When it comes to the purchase price, in case of doubt all debtors are liable anyway, and the notary is not interested in who pays how much from where. The tax office also calculates the property transfer tax only based on the ownership shares.

When it comes to the purchase price, in case of doubt all debtors are liable anyway, and the notary is not interested in who pays how much from where. The tax office also calculates the real estate transfer tax only based on the ownership shares.

Now it makes sense. So if buyer A pays 5% of the money and person B 95%, then it is also recorded in the purchase contract, for example, that person B acquires 95% of the ownership. Otherwise, it would be a gift from person B to person A if they agreed on a 50% ownership share in the purchase contract. That would entail gift tax.

This is then referred to as real estate acquisition - which the tax office also uses as a basis for assessing the tax. Is this expressed in the contract in absolute amounts or in percentages?

Now it's making sense. So if buyer A pays 5% of the money and person B 95%, then the purchase contract will also record, for example, that person B acquires 95% of the ownership.

Only if you say so. The notary only notarizes, he does not decide. The buyers specify what is to be notarized.

That would result in gift tax.

Not necessarily. It could also be a partnership (GbR) with corresponding regulations. This initially does not concern the notary or the tax office. The tax office only looks at the ownership shares. It only knows about the gift if it is explicitly mentioned in the purchase contract.

So if Buyer A pays 5% of the money and Person B 95%, then the purchase contract will also state, for example, that Person B acquires 95% ownership.

As I already said, the purchase contract only states the purchase price and the ownership shares. Who pays that is nowhere recorded and nobody cares. Usually there is one transfer, mostly from the bank. No one can see who "pays" the loan there.

Ownership shares are indicated in fractions. For example, 1/10 or 5/100.

Thanks!

It can also be a GbR with corresponding regulations.

O.k., now it’s getting complicated. I just quickly googled this. But then completely different pitfalls arise again: business purpose, trade tax, VAT.

1. So in the end the tax office is interested in the land register excerpt or what is stated in the contract?
2. Does the land register say 15,000€ share belongs to buyer A and 285,000€ share belonged to person B? Or is this always expressed in percentages?