Wait with the building application because of the child construction allowance

Why no real estate transfer tax? Doesn't it apply at the moment of ownership transfer (land register entry)?

Sales within the family are exempt from real estate transfer tax. You might have to research yourself to what extent this also applies to daughters-in-law (if your wife/girlfriend owns a share) and also in both directions (to the parents and back).

The second problem is that there is still an outstanding loan. I don't think the financing bank will agree to a sale as long as the loans still exist.

If the bank’s security remains and you continue to pay the installments, the bank actually should have no objections.

Good point. I didn't know about the property tax within the family. I will research it. The apartment belongs only to me.

The question remains whether I am allowed to sell the apartment with the land charges (i.e., not free of encumbrances). I need to look into it.

At least it's worth checking.

As of today, there is new information about [Baukindergeld].

Apparently, the application must be submitted no later than 3 months after moving in.

Our situation:
- Planned move-in beginning of December 2018
- Child expected: beginning of March 2019

Does that mean we have to submit the application by March, which of course is not possible?

Or does that mean, conversely, that we should postpone our move-in date?

Is it possible to move in and only register at the residents' registration office 3 months later?

Does the number of children count at the time of moving in (registration certificate) or at the time of application (date of registration certificate + max. 3 months)?

Accordingly, could we move in on 01.01., the child arrives—let's say—on 15.03., and then we would still have 2 weeks to submit the application?

The deadline for registration/deregistration varies depending on the municipality, usually 1-2 weeks after moving. Otherwise, you can receive a fine (provided you are honest when stating the reference date). However, nothing works with the tax office, vehicle registration, etc. without the [Einwohnermeldeamt].

Who controls who, from when you really sleep in the new house? When building, the move is anyway a gradual process. In the end (after acceptance) I already took boxes and the first furniture with every trip to the construction site. If necessary, the rental contract just has to run for one month longer.

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

No, the certificate of no objection from the tax office must already be available to the land registry office at the time of the entry of the change of ownership, § 22 Real Estate Transfer Tax Act.