Construction on the "Noch" property of the parents-in-law/Notarial solution?

Found it out!!!

Land value in euros per sqm = €0.60 * 2,000 = €1,200

Then I would say, a gratuitous transfer to both of us is immediately possible, since we do not even come close to or exceed the amount of the exemption limit. Or? So it is therefore possible to register both in the land register right after the wedding.

Then I would say, a gratuitous transfer to both of us is immediately possible, since we do not even come close to or exceed the amount of the exemption limit. Or? So it is possible to enter both of us into the land register right after the wedding.

That's right. Off to the notary and look forward to the upcoming house construction (and of course first of all to the wedding).

THANK YOU Also for the support. Then the matter would be settled. Best regards

If the desired building plot is located in an outside area, I find all speculation about clever tax planning futile labor of love. Moreover, I would not give a plot here at all, but rather shares in a property development company. This would also - even though that is not the purpose of my suggestion - immediately exclude the increase in value from the gift transaction.

If the desired building plot is located in the outer area, I find all speculation about clever tax planning to be a fruitless endeavor. Moreover, I would not gift a plot here at all, but shares in a land development company. That way - even if that is not the purpose of my suggestion - the increase in value from the gift act would be removed at the same time.

It is located in the outer area, but the development is secured under the regular development plan. We only have the condition that we must pay for the infrastructure.

What is not so good about the idea of the gift then? The plot is probably only worth €1,200 and would thus belong to my husband and me.

What does a land development company mean? What advantage does this offer compared to a gift to both of us if we do not exceed the exemption limit for gift tax anyway?

It is located in the outer area, but the development is secured under the completely normal development plan.

If it is in the outer area (§35), there can be no development plan and vice versa – so what is it now?

We only have the condition that we have to pay for the development. What is not so good about the idea of the gift then? The plot is probably only worth €1,200 and would therefore belong to my husband and me. What does property development company mean? What advantage does this offer for a gift to both of us, if we don’t exceed the exemption limit for gift tax anyway?

By the condition you probably mean that the development is not included in the gift and should be paid by you yourselves? – well then the obligation to the property development company is a nice "contribution" on your part to the "parents-in-law and spouses property development GbR." In your specific case unimportant, but for the silent readers (90% of users of a thread are such) this construct should also be explained for cases where the value of the gift exceeds the exemption limit of a single gift act: if not the property as property itself is transferred, but indirectly as an asset of the property development company, the donors can keep shares in the company and transfer them at later gift times; what pleases the donors especially is that their grandchildren, who at the time of the first gift are not yet legally competent (because still unborn), can already belong to the circle of co-partners before this second gift. This way, you gift once now to the child (largest exemption), once now to the child-in-law, and in the second round to the child and the child-in-law (or the jointly assessed spouses) and for the first time to every grandchild from this marriage.

The complete concept would probably be legal and tax advice and is therefore not to be provided by me, but – a rogue may think what he wants about who they are advised by – by the appropriate professionals. How the foolish German Michel fattens his tax authorities while the nobility demonstrates how it can be done differently is unimaginable but unfortunately true.