To increase the birth rate and improve the quality of life, I propose the following proposal:
 
When pregnant women, families/mothers with young children, hereafter referred to as M-persons, buy flats/houses, they should be allowed to buy tax-free. So the tax paid by the seller goes to person M, or person M pays a lower price for the home relative to the tax.
This benefit should only be one-off for a period of about 20 years.
This benefit should not apply to luxury housing.
 
It would also be possible to offer this benefit in advance or retrospectively.
 
In case person M sells the residence before the expiry of the specified period, he is taxed twice in inverse proportion to the time since the purchase of the residence. This is double according to the current law of taxation of dwellings.