Contribution of the family home to a marital civil law partnership (GbR) as a tax-exempt gift

The transfer of the family home to the spouse during their lifetime is possible without incurring gift tax. In its ruling of June 4, 2025 (II R 18/23), the Federal Fiscal Court (BFH) has now clarified that the tax exemption can also apply if the (co-)ownership of the family home is not transferred directly to the spouse, but to a spouse-owned civil law partnership (GbR).