Gift Tax Return (Schenkungsteuererklärung)

Germany levies a gift tax (Schenkungsteuer). Pursuant to § 31 ErbStG, the inheritance and gift tax office may require anyone involved in an inheritance, gift, or donation to submit a gift tax return using the official form within a period to be determined by it, irrespective of whether they themselves are liable for tax. The official forms can be downloaded from the websites of the fiscal authorities of each German State (e.g., the Senatsverwaltung für Finanzen in Berlin). For further information, please see our article on German Gift Tax.