Receive donations?

Can someone explain to me exactly how donations work in Germany?
From what amount does a single adult have to report something to the tax office?
Does this depend on monthly donations or is it annual?
And what exactly do you have to report and does it have to be taxed or how exactly does it work?

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stbjakobroess
10 months ago

Dear questioner!

For each individual donation (without a notary or judicial complaint within Germany) you must make a gift certificate within 3 months at the local financial office, even if there is no risk of exceeding the basic tax amount.

The local jurisdiction is determined according to the domicile of the donor instead of the recipient, provided that the donor resides in the country.

Common occasional gifts, especially for birthdays and Christmas, are tax-free and do not have to be displayed in the ruling opinion.

Legislative maintenance is not subject to the donation tax due to lack of freedom.

Voluntary payments for the purpose of adequate maintenance and training of the recipient are tax-free. According to the prevailing opinion, it does not have to be displayed.

Best regards

Tax advisor Jakob Röß

Röß Online Control Consulting UG (Liability Limited)

In the absence of a free commission and complete knowledge of your personal situation, I exclude the liability for misconduct for this answer.

Stefan1248
10 months ago

Whether life alone or adult does not matter. In gifts, the degree of relationship is decisive. Without a relationship, €20,000 would be tax-free. Donations from parents to a child would be tax-free up to €400,000.

If the monthly donations depend on or relate to the year

all donations from the same person over the last 10 years are compiled

Stefan1248
10 months ago
Reply to  chosenone92

You (and the son) must report the donation and then pay corresponding donation tax. The tax rate is 30% and from 13.000.000 Euro 50% (depending on the degree of relativeity, the tax rates can be lower or reach later)

stbjakobroess
10 months ago
Reply to  chosenone92

You already have to report the first given euro to the competent tax office, even if there is no direct donation tax liability. Conventional occasional gifts or voluntary payments for adequate maintenance and training are excluded.