Wait with the building application because of the child construction allowance

Thank you for your response. Yes, the more often I read the sentence, the clearer I find it. Of course, some are annoyed because of the date, others because of the income limits... for us it's annoying because we invested our asset-building into a (now too) small condo.

When I think about it, a sale beforehand won't work in our case either. There is still an outstanding debt on it. So I can hardly arrange anything with my parents either, as they don't have the money sitting in their account...

Remember that real estate transfer tax also applies to quick buying and selling. Sometimes it’s not worth it for “that little bit” of [Baukindergeld].

Back and forth is nonsense. But even just once is borderline. Real estate transfer tax and notary fees eat up a large part. Not to mention all the formal effort and a few question marks like taxes, etc.

In this case, it's just unfortunate that I have equity in the form of property instead of "cash."

But if anyone has any other ideas...

Maybe I just overlooked it with all your complicated cases, but the allowance is still not entirely clear to me.

Example:

Collection 2019

Child born 2018

Income 2016 + 2017 divided by 2
must be
a) under 75 TEUR (because 16+17 no child yet)
or
b) under 90 TEUR (because the number of children at the time of application counts)?

Similar topic as with us, only we were not married yet in 2016, but and I already did some philosophizing about it.
I also suspect variant b)

The purchase contract doesn't initially have anything to do with the flow of money. It might possibly be arranged through private loans or similar. Real estate transfer tax does not initially apply either. Only the notary fees.

The purchase contract initially has nothing to do with the flow of money. Possibly, this could also be arranged through a private loan or something similar. No real estate transfer tax is initially due. Only the notary fees.

Why no real estate transfer tax? Isn't it due at the moment of the transfer of ownership (entry in the land register)? The second problem is that there is still a residual loan. I don't think the financing bank will agree to a sale as long as the loans still exist.