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 offical 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 authority of each German State (e.g. Senatsverwaltung für Finanzen in Berlin).