Tax law advice land registry entry

And possibly, on this occasion, the mortgage is also supposed to be increased so that the financing fits the entire house construction. How do you then calculate the gift tax?

Well then explain whether you would apply the gift tax on the full property value when a portion of the existing loan on the property is "gifted"

No, gift tax would be applied to the value of the property minus the "gifted" loan (or of course only on the gifted portion)

instead a purchase price is agreed upon and this is financed through a change in the land charge

I don’t know exactly what you mean by that.

And possibly, on this occasion, the land charge is also to be increased so that the financing covers the entire house construction. How is the gift tax then calculated?

Add and subtract

So how can clearly separated portions of loans be gifted when the bank will require joint and several liability from both for the house construction?

Don't understand the problem. Property value 400,000 Credit 200,000. A gifts B half of the property. Thus, both own half afterwards. On the property and on the debts. Tax relevant then 100,000. Half of the "net value"

Edith: Of course to clarify with the bank beforehand

It might also be possible to structure it with shares and loan amounts in such a way that, at the end of the house construction, there is overall no gift. That would be the better option for the TE anyway, because she should not give away anything unnecessarily. Example woman property value 400 woman loan 100 man has equity 0 house costs 500, which means the loan must be increased to 600. Both must be jointly and severally liable for 600. List all transactions and contract structures in this example so that afterwards the woman owns 300 more of the house jointly repaid equally with the man, and thus effectively no gift was made. I could immediately name various structuring methods here, all of which have their pitfalls and different effects on land registry fees, notary fees, taxes, and risks. But that is what the tax advisor and the notary are for.