{"id":7689,"date":"2019-03-10T17:18:26","date_gmt":"2019-03-10T16:18:26","guid":{"rendered":"https:\/\/web2023.steu-dat.de\/gift-tax\/"},"modified":"2024-11-05T17:03:16","modified_gmt":"2024-11-05T16:03:16","slug":"gift-tax","status":"publish","type":"page","link":"https:\/\/steu-dat.de\/en\/gift-tax\/","title":{"rendered":"Gift tax"},"content":{"rendered":"

[et_pb_section fb_built=”1″ fullwidth=”on” _builder_version=”4.16″ custom_padding=”0px|0px|0|0px|false|false” global_colors_info=”{}”][et_pb_fullwidth_header title=”Gift tax” button_one_text=”Make an appointment now” button_one_url=”\/en\/contact\/” header_image_url=”https:\/\/steu-dat.de\/wp-content\/uploads\/2019\/05\/undraw_gift_card_6ekc.svg” _builder_version=”4.27.0″ title_font=”|700|||||||” title_font_size=”50px” background_color=”#ffffff” custom_button_one=”on” button_one_text_color=”#ffffff” button_one_bg_color=”#00457d” button_one_border_width=”0px” button_one_font=”Karla||||||||” button_one_on_hover=”off” background_layout=”light” hover_enabled=”0″ box_shadow_style_button_one=”preset1″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

A transfer of assets without consideration and during the lifetime of the donor triggers gift tax if the tax-free amount – advance gifts from the last 10 years are taken into account – is exceeded. Allowances are granted anew every 10 years. With conditions such as reservation of usufruct, pension or permanent burden, the value of the enrichment can be reduced, at the same time the donor still has income.<\/p>\n

[\/et_pb_fullwidth_header][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ custom_padding=”0|0px|27px|0px|false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” text_font_size=”15px” header_font=”||||||||” header_2_font=”Karla|700|||||||” header_2_text_align=”center” header_2_text_color=”#000000″ header_2_font_size=”45px” header_2_letter_spacing=”1px” header_3_font=”|700|||||||” header_3_text_align=”center” header_3_font_size=”35px” max_width=”80%” max_width_tablet=”90%” max_width_phone=”” max_width_last_edited=”on|tablet” module_alignment=”center” custom_padding=”|||1px||” global_colors_info=”{}”]<\/p>\n

What is gift tax?<\/h2>\n

If a certain asset <\/strong>is transferred to you without you providing anything in return, this is a gift. Under certain conditions, gift tax is then payable on the gift. The amount of the tax rate and the allowances depend on your relationship to the donor.<\/p>\n

As with inheritance tax, there are also three gift tax classes for <\/strong>gifts:<\/p>\n

    \n
  1. Class I: Spouses, registered partners, children and stepchildren and adopted children.<\/li>\n
  2. Class II: Siblings, nephews, nieces, children-in-law and step-parents.<\/li>\n
  3. Class III: All non-relatives who are beneficiaries of a gift.<\/li>\n<\/ol>\n

     <\/p>\n

    How do i save money?<\/h3>\n

    Tax law opens the door to arrangements to reduce taxes<\/strong>: First there is the partner, to whom half of the assets can be transferred tax-free during his or her lifetime with a property regime swing. After that, children and grandchildren benefit from gifts. Value-reducing encumbrances have two advantages – protecting the donors and reducing the tax base. Other arrangements concern the legal form in which the assets are included, the difference between business and private assets, and taking advantage of the lower progressions in gift tax rates.<\/p>\n

     <\/p>\n

    What Steu-Dat can do for you?<\/h3>\n

    Besides the aspect of reducing taxes, parents and grandparents also consider whether and how much wealth children should receive at a young age. Here, the gift tax concept is <\/strong>often supplemented by executorships or powers of attorney in order to keep the disposal of assets in controlled channels and either not to diminish the motivation to go one’s own way nor to see some of the wealth walk out of the door. Family companies or pools are an option for this. From the tax structuring of the transfer agreements, with your house notary or experts from our network, to the gift tax declaration, we implement the long-term plans with <\/strong>you.<\/p>\n

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    Further services<\/h2>\n

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    We plan with you. Tell you what works and what doesn’t and explain tax law clearly. We don’t complicate things.<\/p>\n

    [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.16″ custom_padding=”0|0px|27px|0px|false|false” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_blurb title=”Income tax” image=”https:\/\/steu-dat.de\/wp-content\/uploads\/2019\/05\/undraw_businesswoman_pc12-1.svg” image_icon_width=”70%” _builder_version=”4.27.0″ header_font=”|600|||||||” header_font_size=”20px” image_max_width=”70%” saved_tabs=”all” global_colors_info=”{}”]<\/p>\n

    It’s all about one thing: more net from gross. It’s best if we plan your income and savings measures together. You can get a few things right in terms of income tax, but it is better to reduce your income in the current year in good time.<\/p>\n

    more<\/a><\/p>\n

    [\/et_pb_blurb][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_blurb title=”Inheritance tax” image=”https:\/\/steu-dat.de\/wp-content\/uploads\/2019\/05\/undraw_team_work_k80m.svg” image_icon_width=”70%” module_class=”info-comic” _builder_version=”4.27.0″ header_font=”|600|||||||” header_text_align=”left” header_font_size=”20px” body_font=”Karla||||||||” image_max_width=”70%” saved_tabs=”all” global_colors_info=”{}”]<\/p>\n

    Once the inheritance has occurred, allowances, deductions, asset distribution and many different valuation modes for assets come into play. Even the waiver of inheritance is a design that can contribute to tax reduction.<\/p>\n

    more<\/a><\/p>\n

    <\/a><\/p>\n

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    Your own company, rented real estate, a securities account with shares, distributing or accumulating funds – even statutory or private pension insurance contribute to asset accumulation. We will work this out with you!<\/p>\n

    more<\/a><\/p>\n

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    Your contact persons<\/h2>\n

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    Vera Goebel<\/h3>\n

    Managing Director, Tax Consultant, lic. oec HSG<\/p>\n

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    Stefanie H\u00fclsmann<\/h3>\n

    Managing director, tax consultant, business graduate (FH)<\/p>\n

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