Gift tax (Schenkungsteuer)
The German gift tax (Schenkungsteuer) is levied on inter vivos transfers without adequate consideration, e.g. by way of a gift (Schenkung). The gift tax is based on the German Inheritance and Gift Tax Act (Erbschafts- und Schenkungssteuergesetz, ErbStG).
Related publications
- Disclaiming an Inheritance in order to avoid German Inheritance Tax
- Estate Planning for U.S. persons with Property in Germany: German Situs Will or Global Will?
- German Gift Tax
- Gifts in German Civil Law
- Taxation of Trusts under the German Inheritance and Gift Tax Act
- Taxation of U.S.-Trusts under the German Inheritance and Gift Tax Act
- U.S. Federal Estate Tax on the U.S. Estate of German Citizen resident in Germany
- U.S.-Trusts in German-American Estate Planning
- Usufruct in German Civil and Tax Law – Introduction
- Wills for nonresidents with Property in Germany - German Will or Global Will