Similar Posts

Subscribe
Notify of
17 Answers
Oldest
Newest Most Voted
Inline Feedbacks
View all comments
Halbammi
2 months ago

Depending on the amount and relationship with the recipient, donation tax is payable.

schelm1
2 months ago
Reply to  Halbammi

It doesn’t stop giving anything!

Halbammi
2 months ago
Reply to  Jeremy Edberg

The allowance for children is about €400,000 per parent. Thus, if a father of his daughter gives half a MIO, 400,000€ are tax-free and for the Euros 400.001-500000 the donated 11 % donation tax, i.e. 11,000€

AlberTom999
2 months ago
Reply to  Jeremy Edberg

€250,000 is free of charge every 10 years, and donation tax is charged.

Halbammi
2 months ago

You can’t say that in general.

Halbammi
2 months ago

Of course. You mean something like a house? Then you give away the value of the house. Here too, the allowances are decisive.

Halbammi
2 months ago

However, such sums are subject to registration.

Mungukun
2 months ago

Even if the amount is below the free limit, must an application be made?

Yes, § 30 ErbStG. There is no limit for the notification.

Googliesama
2 months ago

The donation must be registered with the tax office. If the recipient spends all the money and therefore cannot pay the donation tax, this is his personal problem. Then the tax office will pass on the tax debt to its execution and this will drive the tax debt.

Othetaler
2 months ago

Legally correct this only goes through a notary gift and the recipient must of course also tax the gift.

Singuli
2 months ago

There are allowances for donation in Germany. What goes beyond this is subject to the donation tax, that is, the donation must be registered with the tax office.