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

Are you going to buy half of the property from your wife and daughter, or are you not supposed to be listed in the land register at all? I would insist on that if I were building a house together, at least proportionally (so she contributes the land and you build a house together, then she would own a larger percentage of the property overall than you, and that way you could reflect what each has contributed). And then the aunts and uncles could also give you something as a gift, since that is the same tax exemption.

But you do know that this forum is a house construction forum and not legal advice? 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 point of contact for that.

I know that you should always expect anything anywhere and anytime, but rest assured that I won’t run to the tax office with the opinions presented here and say "...but those in the house construction forum said so..."

However, if there were a subforum in the electronics forum where electricians’ shirts are discussed (those were the ones with different voltages on every button) then I would almost dare to ask if anyone has already gained experience sewing a collar.

And thanks for the tip about the tax advisor. I think I’ll ask there as well...

And otherwise, many thanks for the constructive contributions. This isn’t a daily occurrence, but not so far-fetched either....

Are you going to buy half of the property from your wife and daughter, or aren’t you going to be registered in the land register at all? I would insist on that if I were building a house together, at least proportionally (so they contribute the land and you build a house together, then they would own a larger percentage of the property overall than you, and that way you could represent what each has contributed).
And then the aunts and uncles could also give you something, as it’s the same tax allowance.

I almost see it that way too. We are still tossing back and forth how big the share of the property will be. In principle, it was initially planned that everything would go to my wife. But that’s a matter of principle.

In my opinion no: the tax-free allowance applies per recipient (as the sum of received gifts within, as far as I know, ten years), but not per participating donor. As far as I know yes, see above, and the child is also a minor with inheritance rights, whereby legacies and gifts are treated equally. Ceterum censeo, in Germany far too little thought is given to foundations.

Also an interesting point of view. However, the donee receives 3 properties from 3 owners. In any case, a professional should take a look at this.

In principle, it was initially planned that everything would go to my wife.

But then you won't own anything of the house if you don't own anything of the land.

Then you won't own anything of the house if you don't own anything of the land.

Yes, I know that. According to this model, I would then only have to pay. But we will talk about that separately.