Tax law advice land registry entry

But if the property is still being financed, what does the bank say if I just give away half as a gift?

You should inform them and obtain their consent, as a new declaration of intended security for the land charge might be necessary. However, as long as the bank retains the land charge, it should agree to this.
Regardless, I understood that the property is debt-free.

And how is it if you marry only after building the house and then the gift is basically increased by the value of the house (or half of it), because a house always belongs to the one who owns the land underneath...
Then it could indeed be the case in some areas that the gift tax allowance is exceeded?

In my opinion, the value of the land plus the building is applied, but of course minus the loan.

Is the tax then only due on the amount exceeding the allowance or on the whole amount?

A tax allowance is not a tax exemption limit, so only the exceeding value is taxed.

I have been considering whether I should write something. Please don’t misunderstand. The story is somewhat "typically female" (I am one myself).

The property is worth about 300k€. Now you are thinking about giving away 50% to secure your boyfriend regarding the house construction. The gift is therefore 150k€. Afterwards, everything belongs to both of you half and half, and of course you share the mortgage for the house. But you pay off the mortgage for the land yourself, as you write.

I just want to get to this... don’t only secure your boyfriend, but also yourself. Or at least be aware of what the gift means for your own assets if things should ever stop being rosy. Women are sometimes a little too euphoric, and in the end they come off worse financially. This isn’t peanuts here.
If you want to give him the amount as a gift, consciously, then I absolutely have nothing against it. But please: very consciously.

Says someone with painful personal experience in a similar situation. And now the end of the unsolicited lecture...

Regardless, I understood that the property is debt-free.

I only bought the property 2.5 years ago. There is still a loan.

Then, in my opinion, the value of the property + buildings is used, but of course minus the loan.

Important info!

So here possibly a chance for the OP even without marriage. If not much has been paid off yet...
If 100% property value / 2 - outstanding loan amount <= 20,000 EUR
then no gift tax...!?

It is an exemption amount, not a tax-free amount, so only the exceeding value is taxed.

Thank you

Why should he become the owner of the property? If at all, then he should simply buy half from you. Otherwise, make a contract regarding payout in case of separation and that’s it. However, keep in mind that he would have living expenses anyway even without the house. So deduct these when calculating the payout amount.

I only bought the plot 2.5 years ago. A loan still exists.

Here just the statement again on the subject "loan for the plot"

Okay, ashes on my head! I overlooked at 3) that there is still a loan on the property. That of course makes it a bit more complicated. I would then approach the bank. Because if the partner is to enter half with all legal consequences as desired, then he should of course also be included in half of the property loan. As said, consider whether marriage is a short-term topic. Then approach the financing bank. Depending on the remaining term and remaining debt, it might be possible to rewrite with inclusion.