Wait with the building application because of the child construction allowance

Matches our situation if the move-in works out in 2019. And I find this issue not exactly described from the beginning

1. makes sense, since I am/will be the applicant
2. Life partner and partner from a marriage-like community are both registered and official? Then according to the definition not point 2, as this does not apply to me
3. Would be a possibility, although not defined either.

Would of course make the most sense, but see text above. Tax-wise, joint assessment would of course be better than both separate. Therefore a disadvantage for us in 2016. Clearly our bad luck, but I mean as a life partner or marriage-like community one can also file jointly?

I would simply gift the apartment to my parents and then have them gift it back to me.

The promotion applies to the firstpurchase, meaning the initial purchase or new construction,
of owner-occupied residential property in Germany