Property donation! How to proceed in a tax-optimized way?

Hello community,

I am currently dealing with the following issue. My wife and I would like to build on a family property. This property belongs to my wife’s uncle and two aunts.

Since the property has three owners, I currently see it as possible to multiply the exemption amount by three if it is gifted to my wife. Am I seeing this correctly?

If I understand correctly, I could get even more exemptions if this property is divided equally between my wife and our daughter (currently 3 years old).

- Half to my wife = 3 x 20k exemption. Total 60k
- Other half to our daughter = another 3 x 20k exemption. Total 60k

So we could reach a total exemption of 120k?!

Am I seeing this too simply, or would it be possible like this?

Thanks in advance for your support.

Regards
Chris

Tax-wise, this should work like that.

and also to our daughter (currently 3 years old).

Then the court will always have a say!!! Please do not forget, it is always exhausting. Why? With the gift, the toddler also takes on obligations (property tax, charges, etc.). And even more if construction is to take place on the property, since the child is then the guarantor and must sign the deed of charge. All this only works with the guardianship court. But purely from a tax perspective, it is possible.

You can also split the shares into thirds and have something gifted to you. The same allowances apply to you as well!

My wife and I would like to build on a family property. This property belongs to my wife's uncle and two aunts.
Since the property has three owners, I currently see it as the exemption amount can be multiplied by three if the gift is made to my wife. Am I seeing this correctly?

In my opinion, no: the exemption amount applies per recipient (as the sum of gifts received within, to my knowledge, ten years), but not per participating donor.

If I see it correctly, then I could get even more exemptions if this property goes to my wife and also to our daughter (currently 3 years old) in two equal parts.

To my knowledge, yes, see above, and the child is also a minor inheritor, whereby legacies and gifts are treated the same.
Furthermore, I opine, far too little thought is given to foundations in Germany.

You do know that this forum is a house construction forum and not legal advice, right? I also wouldn’t ask in an electronics forum how to sew a collar just because my sewing machine also contains electronics.

A tax advisor would be the appropriate contact.