Schenkungsteuerbescheid; Erhalt

• every free gift,
• the enrichment of a spouse when the marital property regime of community of property is agreed,
• compensation for a waiver of inheritance or
• a transfer of assets by the previous heir to the subsequent heir with regard to the arranged subsequent inheritance prior to its occurrence.

In the case of gift tax, allowances are granted depending on the relationship between the donee and the donor. The tax rates depend on the relationship and the amount of the gift.

The Bavarian state government has filed an appeal with the Federal Constitutional Court against parts of the gift tax law.

As a rule, the tax arises at the time the benefit is paid.

Gift tax is assessed by means of a tax assessment notice. The tax assessment is usually preceded by a request from the tax office to submit a gift tax return. The ELSTER (ELelektronische STeuerERerklärung) procedure enables tax returns to be submitted electronically to the tax office.