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Does HQ-building up panzer divisions affect their defensive capabilities during the soviet turn, as in do they get any negative rolls or debuffs due to them being in the process of hq-building up.

The HQBU takes effect in your following logistics phase, i.e., after the next Soviet turn. The affected units will receive a major extra allocation of fuel, ammo, and supplies, and a lot of trucks will be used up in the process. But no, it has no effect on units during the coming Soviet turn. In fact, be careful not to get the affected units cut off or the HQ routed out of supply range of the units or they will not receive their extra supplies (meaning that you spent those AP for nothing - not exactly sure but I don't think the trucks are expended if the supplies are not delivered).