Inheritance for unmarried couple and subsequent construction project

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But a loan from B to A would be one option and that will then be triggered if married. Or initially B pays the inheritance tax and the share to be borne by B is then used, for example, for the kitchen or something like that. And before the joint entry in the land register, you should be married.

Only a tax advisor can show other ways.

But a loan from B to A would be an option and that is triggered when married

Basically yes. The question is what it achieves. Or why it is done. Is it because A does not have the amount available? If that is to be considered, then please read up on the formalities of private loans again for safety.

Or first B pays the inheritance tax and the share that is then to be borne by B is used, for example, for the kitchen or something like that. And before the joint registration in the land register you should be married.

B cannot pay the inheritance tax. Only A.

: Ok, regarding the second point, that is a typo, as can also be seen later where there are two Bs. Regarding the first point and the loan, that is correct. But it sounds like A could definitely pay it themselves, and then I would solve it that way. After the wedding, B will then be added to the land register (which only costs additional fees) and provides "their half of the inheritance tax" for other matters.

: Ok regarding the second point, that is a typo, as can also be seen from the fact that B is mentioned twice there. Regarding the first point and the loan, that is correct. But it sounds as if A could definitely pay it themselves, and then I would also resolve it that way. After the wedding, B would then be added to the land register (which only incurs fees) and would make "their half of the inheritance tax" available for other purposes.

That is correct. In a serious case, A could also pay the inheritance tax alone.

Otherwise, the tendency is clear: A initially pays the inheritance tax alone and remains alone in the land register. After the wedding, B joins and uses the exemption allowance available to spouses. The "additional amount" paid by A for the inheritance tax is then balanced out between both of them in acquisitions related to the house construction.

Is gift tax due for man A if woman B gives man A half of the inheritance tax and both jointly pay the inheritance tax? The half share of the inheritance tax will very likely exceed the allowance of 20,000 euros for a gift.

Formally yes. But no one knows where the money comes from with which the inheritance tax is paid. So the legal answer: yes. And the real-life answer: no.

Is any type of tax due if man A has woman B entered into the land register and both share the inheritance tax?

Both processes must be separated. First, inheritance with inheritance tax (see item 1 if applicable). Subsequently, sale/gift if B is to be entered in the land register. In case of a gift, then gift tax. Since the whole process must be notarized, there are also notary fees or real estate transfer tax if the share is sold.

Is any type of tax due if man A has woman B entered into the land register and would bear the inheritance tax alone?

See previous answer.

All answers are for legal laypersons (the legal part studied was some time ago, otherwise these are normal procedures in the real estate area), allowances disregarded.

Man A inherits possibly a property from a tax-wise unrelated person C even before the marriage

Terminally ill people live longer. Is person C still legally competent? Then one could already directly gift a part to the third person or adjust the will.