Is it regarded as a gift if my spouse pays more than I do when we buy an apartment together?

The house or apartment that you buy together as a couple must be owned by the two of you in proportions that reflect the amounts of money that each of you has paid.

If the ownership is registered as 50-50 but in reality, only one of the spouses spends money when the home is bought, and later pays back the entire home loan, the 50% ownership registered to the other spouse is treated as a taxable gift.