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Gift tax, information and jurisdiction based on the donor's last name

The gift tax taxes the transfer of property to another (natural or legal) person by way of a gift. It arises at the time the donation is made. The circumstances at the time the tax arises are decisive for the determination of the tax...

The gift tax taxes the transfer of property to another (natural or legal) person by way of a gift. It arises at the time the donation is made.
The circumstances at the time the tax arises are decisive for the determination of the tax (valuation date). Each purchase subject to gift tax must be reported to the responsible tax office by the purchaser and also by the donor within three months of gaining knowledge. This does not apply if a donation has been certified by a court or notary.
A gift tax is only assessed if certain personal allowances are exceeded. If there is no tax assessment, the purchaser is usually not notified.
The amount of the allowance depends on the family relationship to the donor.

Important notes

Documents required

In order to comply with the notification requirement, the acquisition can be communicated to the tax office responsible for inheritance and gift tax by means of an informal letter or using the form provided on the Internet (see links). The forms required for the gift tax declaration can also be accessed on the Internet or requested from the responsible tax office.

Please note

In Hamburg, the tax office for transfer taxes and property is responsible for the administration of gift tax. The tax office for transfer taxes and real estate is responsible if the giver's place of residence is in Hamburg.
The following allowances must be observed:
  • Spouses and life partners: EUR 500,000,
  • Children and stepchildren, children of deceased children: EUR 400,000,
  • Grandchildren: EUR 200,000,
  • Parents and forefathers, siblings, first-degree descendants of siblings, step-parents, parents-in-law, children-in-law, divorced spouses, civil partners in a civil partnership: EUR 20,000,
  • all other buyers: EUR 20,000.

Deadlines

The notification of the acquisition must be made within three months of becoming aware of the accrual of assets.

Procedure & Fees

Fees

No

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