Gift of Building Plot: Valuation and Procedure

Why don't you give her 50% after the wedding?

Is it okay with the loan if only I am registered in the land register when taking out the joint loan? She just wants to have the security that if something happens, her money/house is not simply gone because she does not own the land. I can understand that very well.

The land is worth about 105,000 euros in the eyes of the tax office.

Have your parents owned the land for more than 10 years? Otherwise: what was the purchase price?

Your parents could sell the land to you both for 60,000 euros at half each. Real estate transfer tax applies only on your girlfriend’s part: 30,000 euros x 3.5 - 6.5% = 1,050 to 1,950 euros tax. In the best case, it is simply accepted like this. In the worst case, gift tax would also be due; however, this amount would be minimal.

Yes, that is exactly the question whether it is worth about 105,000 euros. According to my layman’s understanding, yes - but I don’t know how the land value is generally calculated and who is responsible for it?

The land has been owned by my parents for about 20 years. I don’t quite understand the calculation - why 60k? I thought the land value is basically used as a basis, even if the actual sale price is lower, for example, because the parents only want half of the actual value?

Some tax offices spend a lot of time on the valuation, some save time by simply adopting the values of the notary. In this respect, sometimes the 60k works out, but sometimes it does not.

why 60k? I thought the Grundstückswert is basically used as a basis, even if the actual sale price is lower, for example because the parents only want half the actual value?

Because your girlfriend only gets 1/2 of the actual value, a payment of 30k would mean only 20k is gifted (=tax-free allowance).
If the property really belongs to both of your parents, then each of your parents can even gift 20k.
Therefore, as a purchase price, actually even 10k per buyer would be sufficient.

Or your parents gift you 60% (=60k) and your girlfriend 40% (=40k); thus using 2x the tax-free allowance.

Yes, so the girlfriend definitely has to be entered in the land register if she is paying off the loan together! The person who owns the land owns the house. In the worst case, she would have to continue paying the loan after a breakup but would not have a house!