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

Gift tax taxes the transfer of assets to another (natural or legal) person by way of a gift. It arises at the point in time when the donation is made.
For the tax calculation, the circumstances at the time the tax arises are decisive (valuation date). Each acquisition subject to gift tax must be reported to the responsible tax office by the purchaser and also by the donor within three months of becoming aware of it. This does not apply if a donation has been certified by a court or a notary.
A gift tax is only set if certain personal allowances are exceeded. The amount of the exemptions depends on the family relationship with the donor.
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.

Hints

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.

Related Links

  • Tax office for transfer taxes and real estate
  • Forms to download Tax Administration Hamburg

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