ᐅ Moving in before transfer of ownership / usufruct / rental agreement – disadvantages?

Hello everyone,

I am completely new here and also new to the topic of homeownership and property, and I feel a bit like I’m in a vast, bottomless pit.

I would like to ask a first question here for orientation and try to keep it as brief but precise as possible. Thank you.

So:

• An apartment was purchased by the parents and has remained empty ever since, but it would basically be move-in ready immediately (more or less, there is a functioning bathroom and an old kitchen with old but working appliances).
• The apartment is therefore empty and unoccupied, never lived in by the parents, and never rented out.
• The apartment is supposed to be gifted to the child within the next three months, at the latest by June of the current year.
• The child (the recipient of the gift and thus the future owner) wants and is allowed/able to move into the apartment as a tenant.
• The rental agreement between the parents (the usufruct grantors) and the child (the future owner but also tenant) is planned to be signed only on the day/date of the gift transfer.

The question:
Is it allowed (I think yes), but is it somehow disadvantageous if the child already moves into the apartment now, i.e., before the gift transfer and rental agreement, and lives there rent-free for three months?

Are there any disadvantages regarding the tax authorities, the gift, the property valuation for the gift contract, or anything else? Or does it not matter at all?

Thank you very much!

Good luck