[QUOTE="Che.guevara, post: 172729, member: 28930"]
When buying the half share, you can also be around the tax-exempt amount of EUR 20,000 lower than the actual values. That then saves land transfer tax, which also applies there.
What do you mean by that?
: When you buy, you pay land transfer tax; when you give as a gift, you pay gift tax.[/QUOTE]
He is referring to contracts/purchase prices within the family or among friends that do not or do not fully correspond to the current market price. Within the family, the tax office is also aware that the full purchase price is not paid; however, it is not set in stone that the standard land value in a private sale is always achieved, which means:
A property with a total value of EUR 100,000 according to the standard land value is traded within the family, for example, for EUR 80,000. Now the tax office could argue that EUR 20,000 of land transfer tax is being evaded, i.e. classic tax evasion, possibly also with the assumption that part of the purchase price is paid "under the table." Opposed to this is that it can also be the case in a normal sale, despite the standard land value, that it sells for only EUR 80,000, so the tax office must/will accept the value fixed in the purchase contract.
It looks different if market value and purchase price deviate so massively from each other that one has to assume a gift and/or "black" payment. Then the tax office uses the market value as the basis for calculating land transfer tax, and you must bring good and solid arguments to overturn the fee notice.
So would I definitely have to pay gift tax for an entry in the land register? Regardless of whether married or not? [...]
Would it possibly be an option to transfer only part of the property? Like 60/5 and leave the other part as a "green area"?
The issue of the transfer to me in case of accident has already been clarified with the parents and sister (They are basically pushing us to build there )
You should take an hour or two with a tax advisor/notary because there are certainly individual and intelligent solutions for this.
In the end, you have to decide what works for you. We have found our model for this (unmarried, 2 children), but I am sure that if I publicly displayed my/our constellation here, some people would be shocked because it would be absolutely unthinkable for them – but it works very well for us.
Therefore, I would never advise you to do it the way we organized it, but it is quite possible that your tax advisor/notary will suggest very similar options to you.
Best regards
Dirk Grafe