Building plot as a gift / not married

Hello everyone,

maybe someone here knows a bit more about "tax law" :)
My girlfriend and I will start building in September.
We are not married, and actually do not plan to be (please no fundamental discussions about marriage, there are simply people who do not value that very much. I can love my partner unconditionally even without it...).

The building plot (approx. 1700 sqm / standard land value according to Geoportal €56 / sqm) would be gifted to us by my parents-in-law. Now the question is, which way would be the "cheapest" for us?
I definitely want to be entered into the land register in the foreseeable future.

Here are my thoughts if we were to proceed normally:

Value of the plot: €95,200
Girlfriend exemption = €400,000 --> no tax
My exemption = €20,000 --> €95,200 / 2 - 20,000 = €27,600 to be taxed at 30% = €8,280
Would that be calculated correctly? Then the real estate transfer tax would also be added?

I can't imagine we are the only ones in such a situation and hope for some tips from you :)

Why do you absolutely have to go into the land register? Just make a partnership agreement with the notary in which you clearly regulate your arrangements when building. It is significantly cheaper than paying the taxes and you can also arrange the succession, etc. at the same time.

We have exactly the same situation as you.

Well, strictly speaking, they are not your parents-in-law. You are not married and never will be (according to you). I would ask exactly how they envision the gift, maybe only your girlfriend is supposed to be considered. Otherwise, a gift can also be reclaimed. So best give us the land register and then the contract the previous speaker mentioned.

The partnership agreement sounds great. How would the whole thing (let's hope that case does not occur) behave in the event of my girlfriend's death? Would I then still have to pay inheritance tax?

The partnership agreement sounds great so far. How would the whole thing behave in the event of my girlfriend’s death (hopefully that case does not occur)? Would I still have to pay inheritance tax?

Death :-p. You are funny. The probability that she leaves you or you break up is much higher than the mentioned death. Don’t worry about that. Statistically, you will die earlier than she will anyway. The topic of separation is what must be settled in any case.

Death :p. You’re funny. The probability that she leaves you or you break up is much higher than the mentioned death. Don’t worry about that. Statistically, you will die earlier than she does anyway. The topic of breaking up is what needs to be settled in any case.

Correct, better to marry then and the in-laws are official and happy ;)