Registration of co-ownership of the property

Hello community.

I want to register my partner in the land register before we start building.
I am listed at 100% and want to do 50/50.
What costs will I face?
Is the calculation based on the original purchase price of the land or the current market value?
Does my partner have to pay real estate transfer tax?

Many greetings
Steffen

For the calculation, does the purchase price of the property at that time or the current market value count?

Most likely the market value is used as the basis.

Does my partner then have to pay real estate transfer tax?

Kind of. If you sell, then yes. If you give it as a gift, then gift tax (exemption €20,000, above that gift tax class III?).

What costs will I face?

Notary and land registry fees. You can calculate them online.

If you write "Lebensgefährtin", I assume that you are not married. Depending on the value of the property (or the half share in it), gift tax may possibly also be incurred in my opinion. For this purpose, the tax office will use the current value of the property and thus the current value of the gift for assessment. Real estate transfer tax should/might also be incurred. To what extent this depends on the gift tax and/or beyond (or not) I cannot assess (as I am not a tax advisor).

Other costs that arise: notary fees for the transfer of the half share (also based on the value of the deed/property) and costs at the land registry office for registering the change of ownership.

It is best to consult a notary regarding this.

Thank you for the answers. We are not married. The price of the property has meanwhile tripled and is now 180€/sqm. Size is 1400sqm. Thus, the sticking point seems to be the gift tax. Maybe we should rather get a marriage certificate after all.

As said, this is only a guess. I am neither a lawyer (and) notary, nor a tax advisor. My (CAUTION) gut feeling tells me: either gift tax or real estate transfer tax. Depending on whether it is legally a gift or a purchase (against payment of the purchase price). The basis for fees and taxes will probably be the current value in any case and not the purchase price at that time.

No tax is incurred on transfers between spouses. Then you would only have to pay the notary and the land registry.