{"id":2545,"date":"2021-12-08T14:36:25","date_gmt":"2021-12-08T13:36:25","guid":{"rendered":"https:\/\/international-tax-consulting.com\/?p=2545"},"modified":"2026-02-06T11:52:33","modified_gmt":"2026-02-06T10:52:33","slug":"german-gift-tax-what-you-need-to-know","status":"publish","type":"post","link":"https:\/\/mavaro-tax.com\/en\/german-gift-tax-what-you-need-to-know\/","title":{"rendered":"German Gift tax \u2013 What you need to know"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2545\" class=\"elementor elementor-2545\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-69d46730 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"69d46730\" data-element_type=\"section\" data-e-type=\"section\" id=\"postcontent\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6930b2e9\" data-id=\"6930b2e9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b45dc23 elementor-widget elementor-widget-text-editor\" data-id=\"5b45dc23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>When living in Germany, receiving a gift or making a gift may result in a German gift tax obligation. This post shall give you an overview about the German gift tax rules and the taxation to expect when receiving or making a gift.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a71d0c9 elementor-widget elementor-widget-heading\" data-id=\"2a71d0c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is qualified as a gift? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1211e0f5 elementor-widget elementor-widget-text-editor\" data-id=\"1211e0f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In Germany, the gift and inheritance tax is unified. Gifts are granted during lifetime while the inheritance tax is applicable on assets inherited after someone\u2019s death.<\/p><p>Gifts are any benefits granted to a person without a corresponding consideration. There is a list of taxable gifts listed by the German gift tax law. Some random example for gifts are: money, waiver of loan, transfer of assets like properties.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5bf076 elementor-widget elementor-widget-heading\" data-id=\"a5bf076\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who is tax liable? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be8c4ec elementor-widget elementor-widget-text-editor\" data-id=\"be8c4ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Both, the recipient and the giver are liable for the German gift tax (Schenkungssteuer).<\/p><p>The taxation applies if either the recipient or the giver is qualified as a <strong>German resident person<\/strong>. A resident person is<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5655a980 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"5655a980\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>\tan individual with a residence or habitual abode in Germany or <\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>\ta German citizen with no residence or habitual abode in Germany during an absence abroad of less than 5 years<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>\tGerman citizen employed by a German authority abroad<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">a corporation, a partnership, an association with registered office or place of effective management in Germany<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0435df elementor-widget elementor-widget-text-editor\" data-id=\"a0435df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>With a German residence the worldwide income (here gifts) is taxable in Germany. It is an unlimited tax liability.<\/p><p>Without a German residence, a taxation applies only in case German assets are gifted e.g. properties. Cash or other privately held investments are generally not defined as German assets. In this case, it is a limited tax liability.<\/p><p>The main difference between a limited and unlimited tax liability are the tax-free allowances that are granted under certain conditions.<\/p><p>The following post only covers the unlimited tax liability to keep the post short.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b908dc4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b908dc4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-38f3c2a\" data-id=\"38f3c2a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d95a5d2 elementor-widget elementor-widget-heading\" data-id=\"d95a5d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax rates &amp; Tax Exemptions <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-931011b elementor-widget elementor-widget-text-editor\" data-id=\"931011b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Next to factual exemptions of certain assets (e.g. business assets, family home), the gift tax burden mainly depends on the personal relationship between the recipient and the giver and on the value of the taxable gift.\u00a0<\/p><p>In general, the German tax law specifies that gifts between the closest family members are taxed with benefits.<\/p><p>The value of the gift is usually the fair value. However, for special assets like business assets and real estate the tax law provides for special valuation methods.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a2e74d elementor-widget elementor-widget-text-editor\" data-id=\"2a2e74d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Here is an overview of the tax classes, tax rates and tax-free allowance (as of 2021):<\/p><table><tbody><tr><td width=\"226\"><p><strong>Personal relationship<\/strong><\/p><\/td><td width=\"95\"><p style=\"text-align: center;\"><strong>Tax Class<\/strong><\/p><\/td><td width=\"132\"><p style=\"text-align: center;\"><strong>Tax Rate<\/strong><\/p><\/td><td width=\"151\"><p style=\"text-align: left;\"><strong>Tax-free allowance<\/strong><\/p><\/td><\/tr><tr><td width=\"226\"><p>Spouse, registered life partner<\/p><\/td><td width=\"95\"><p style=\"text-align: center;\">I<\/p><\/td><td width=\"132\"><p style=\"text-align: center;\">7% to 30 %<\/p><\/td><td width=\"151\"><p>500,000 EUR<\/p><\/td><\/tr><tr><td width=\"226\"><p>Children, step-children<\/p><\/td><td width=\"95\"><p style=\"text-align: center;\">I<\/p><\/td><td width=\"132\"><p style=\"text-align: center;\">7% to 30 %<\/p><\/td><td width=\"151\"><p>400,000 EUR<\/p><\/td><\/tr><tr><td width=\"226\"><p>Grandchildren<\/p><\/td><td width=\"95\"><p style=\"text-align: center;\">I<\/p><\/td><td width=\"132\"><p style=\"text-align: center;\">7% to 30 %<\/p><\/td><td width=\"151\"><p>200,000 EUR<\/p><\/td><\/tr><tr><td width=\"226\"><p>Parents, step-parents<\/p><\/td><td width=\"95\"><p style=\"text-align: center;\">II<\/p><\/td><td width=\"132\"><p style=\"text-align: center;\">15% to 43%<\/p><\/td><td width=\"151\"><p>20,000 EUR<\/p><\/td><\/tr><tr><td width=\"226\"><p>Siblings, nieces\/nephews<\/p><\/td><td width=\"95\"><p style=\"text-align: center;\">II<\/p><\/td><td width=\"132\"><p style=\"text-align: center;\">15% to 43%<\/p><\/td><td width=\"151\"><p>20,000 EUR<\/p><\/td><\/tr><tr><td width=\"226\"><p>Children-in-law<\/p><\/td><td width=\"95\"><p style=\"text-align: center;\">II<\/p><\/td><td width=\"132\"><p style=\"text-align: center;\">15% to 43%<\/p><\/td><td width=\"151\"><p>20,000 EUR<\/p><\/td><\/tr><tr><td width=\"226\"><p>Divorced spouse, life partner<\/p><\/td><td width=\"95\"><p style=\"text-align: center;\">II<\/p><\/td><td width=\"132\"><p style=\"text-align: center;\">15% to 43%<\/p><\/td><td width=\"151\"><p>20,000 EUR<\/p><\/td><\/tr><tr><td width=\"226\"><p>Other person<\/p><\/td><td width=\"95\"><p style=\"text-align: center;\">III<\/p><\/td><td width=\"132\"><p style=\"text-align: center;\">30% to 50%<\/p><\/td><td width=\"151\"><p>20,000 EUR<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cf48968 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf48968\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-63e4b48\" data-id=\"63e4b48\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6472b24 elementor-widget elementor-widget-heading\" data-id=\"6472b24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">German gift tax return<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69bb54b elementor-widget elementor-widget-text-editor\" data-id=\"69bb54b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The German tax law requires a disclosure of a gift within 3 months after gaining knowledge of the gift. There is no general obligation to file a German gift tax return. However, after disclosure of the gift, the German tax office can require a tax return.<\/p><p>Usually, if the gift value is below the tax-free allowance and the disclosure is justified correspondingly, a tax return is likely not necessary.<\/p><p>In certain cases, the notary will disclose the gift to the tax office. This applies mainly if real estate or shares in a limited liability company are involved. In these cases, the tax office requires the filing of the tax return.<\/p><p>Be aware that the failure of disclosing any gift can be seen as tax fraud, if taxes are not paid.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f5da1b elementor-widget elementor-widget-heading\" data-id=\"0f5da1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Avoidance of double taxation <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c38bf7e elementor-widget elementor-widget-text-editor\" data-id=\"c38bf7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>For gift tax purposes, Germany entered into Double Tax Treaties only with 6 countries (as of 1 January 2021): USA, Switzerland, Denmark, France, Greece, Sweden.<\/p><p>The Double Tax Treaties usually assign which country has the taxation right for a gift\/heritage and provides rules to prevent any double taxation.<\/p><p>In case a Double Tax Treaty is not at hand, the German tax law provides for a special rule to avoid double taxation under certain circumstances: A German resident person who receives foreign assets through a gift or a heritage can credit the foreign tax against the German tax obligation if certain formal requirements are fulfilled.<\/p><p>Note: In case a foreign country is involved, the tax advisors of both countries have to work closely together to avoid any double taxation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dd1d068 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dd1d068\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2a7054a\" data-id=\"2a7054a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a464a5a elementor-widget elementor-widget-heading\" data-id=\"a464a5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Good to know<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79e2655 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"79e2655\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">All gifts that a person receives within 10 years are added together. The respective tax-free allowance is to be deducted from this total amount. With a long-term planned gift strategy, multiple use of the personal allowances can be realized.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Example: a mother gifts her daughter cash in the amount of 180,000 EUR in 2011. This amount was tax-free. Until 2021, she can gift her daughter an additional amount of 220,000 EUR. In 2021, the tax allowance for the daughter of 400,000 EUR is used up within the 10-year period. Then, the next 10-year period begins. The 10-year period begins on the day of the actual enrichment of the recipient and not on the day of the promise of the gift.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">In relation parents to children, each parent can grant the tax-free allowance to each child. <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Example: Parents with two children can gift a total of 1,6 Mio. EUR tax-free to their children every 10 years (400 kEUR from each parent to child).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Occasional gifts (so called \u00fcbliche Gelegenheitsgeschenke) are tax-exempt. Occasional gifts are those gifts that are generally common on certain occasions according to their type and value (e.g. gifts for weddings, birthdays, exams, Christmas, etc.).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92ee19c elementor-widget elementor-widget-text-editor\" data-id=\"92ee19c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em>For a better understanding, this article refrains from using complicated technical terms and is presented in shortened form with regard to the individual preconditions required by law. An individual examination in your case is recommended.<\/em><\/p><p><span style=\"color: #757575;\"><strong><a style=\"color: #757575;\" href=\"https:\/\/mavaro-tax.com\/en\/contact\/\"><span style=\"text-decoration: underline;\">Feel free to contact me!<\/span><\/a><\/strong><\/span><\/p><p>Disclaimer:\u00a0This article does not constitute legal or tax advice but is for general information only. Every personal\/company situation is unique, so that your tax situation might be different as described in this article. Therefore, I always recommend professional advice to avoid any tax disadvantages.<\/p><p>Last updated on December 9, 2021<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>When living in Germany, receiving a gift or making a gift may result in a German gift tax obligation. This post shall give you an overview about the German gift tax rules and the taxation to expect when receiving or making a gift. What is qualified as a gift? In Germany, the gift and inheritance [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2410,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[35,8],"tags":[],"class_list":["post-2545","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-german-inheritance-gift-tax","category-german-taxes-for-us-companies-individuals"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>German Gift tax \u2013 What you need to know<\/title>\n<meta name=\"description\" content=\"German gift tax \u2013 What to expect if you get or make a gift when living in Germany. Learn more in my blog post&gt;&gt;&gt;\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mavaro-tax.com\/en\/german-gift-tax-what-you-need-to-know\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"German Gift tax \u2013 What you need to know\" \/>\n<meta property=\"og:description\" content=\"German gift tax \u2013 What to expect if you get or make a gift when living in Germany. Learn more in my blog post&gt;&gt;&gt;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mavaro-tax.com\/en\/german-gift-tax-what-you-need-to-know\/\" \/>\n<meta property=\"og:site_name\" content=\"International Tax Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2021-12-08T13:36:25+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-06T10:52:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1609-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1709\" \/>\n\t<meta property=\"og:image:height\" content=\"2560\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Melina Mavridou\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1609-scaled.jpg\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Melina Mavridou\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-gift-tax-what-you-need-to-know\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-gift-tax-what-you-need-to-know\\\/\"},\"author\":{\"name\":\"Melina Mavridou\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#\\\/schema\\\/person\\\/e6ff344b34a7cc155dc193889f269bd0\"},\"headline\":\"German Gift tax \u2013 What you need to know\",\"datePublished\":\"2021-12-08T13:36:25+00:00\",\"dateModified\":\"2026-02-06T10:52:33+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-gift-tax-what-you-need-to-know\\\/\"},\"wordCount\":1007,\"publisher\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-gift-tax-what-you-need-to-know\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mavaro-tax.com\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/DSC_1599-scaled.jpg\",\"articleSection\":[\"German Inheritance &amp; Gift tax\",\"German taxes for US companies &amp; individuals\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-gift-tax-what-you-need-to-know\\\/\",\"url\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-gift-tax-what-you-need-to-know\\\/\",\"name\":\"German Gift tax \u2013 What you need to know\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-gift-tax-what-you-need-to-know\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-gift-tax-what-you-need-to-know\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mavaro-tax.com\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/DSC_1599-scaled.jpg\",\"datePublished\":\"2021-12-08T13:36:25+00:00\",\"dateModified\":\"2026-02-06T10:52:33+00:00\",\"description\":\"German gift tax \u2013 What to expect if you get or make a gift when living in Germany. Learn more in my blog post>>>\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-gift-tax-what-you-need-to-know\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-gift-tax-what-you-need-to-know\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-gift-tax-what-you-need-to-know\\\/#primaryimage\",\"url\":\"https:\\\/\\\/mavaro-tax.com\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/DSC_1599-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/mavaro-tax.com\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/DSC_1599-scaled.jpg\",\"width\":2560,\"height\":1709,\"caption\":\"German gift tax\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-gift-tax-what-you-need-to-know\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/mavaro-tax.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"German Gift tax \u2013 What you need to know\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/\",\"name\":\"International Tax Consulting\",\"description\":\"Steuerberatung mit internationalem Fokus\",\"publisher\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#organization\",\"name\":\"Mavridou International Steuerberatungsgesellschaft GmbH\",\"url\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/mavaro-tax.com\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/M.Mavridou-Logo-dunkel-v2.png\",\"contentUrl\":\"https:\\\/\\\/mavaro-tax.com\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/M.Mavridou-Logo-dunkel-v2.png\",\"width\":314,\"height\":53,\"caption\":\"Mavridou International Steuerberatungsgesellschaft GmbH\"},\"image\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#\\\/schema\\\/person\\\/e6ff344b34a7cc155dc193889f269bd0\",\"name\":\"Melina Mavridou\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"German Gift tax \u2013 What you need to know","description":"German gift tax \u2013 What to expect if you get or make a gift when living in Germany. Learn more in my blog post>>>","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mavaro-tax.com\/en\/german-gift-tax-what-you-need-to-know\/","og_locale":"en_US","og_type":"article","og_title":"German Gift tax \u2013 What you need to know","og_description":"German gift tax \u2013 What to expect if you get or make a gift when living in Germany. Learn more in my blog post>>>","og_url":"https:\/\/mavaro-tax.com\/en\/german-gift-tax-what-you-need-to-know\/","og_site_name":"International Tax Consulting","article_published_time":"2021-12-08T13:36:25+00:00","article_modified_time":"2026-02-06T10:52:33+00:00","og_image":[{"width":1709,"height":2560,"url":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1609-scaled.jpg","type":"image\/jpeg"}],"author":"Melina Mavridou","twitter_card":"summary_large_image","twitter_image":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1609-scaled.jpg","twitter_misc":{"Written by":"Melina Mavridou","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mavaro-tax.com\/en\/german-gift-tax-what-you-need-to-know\/#article","isPartOf":{"@id":"https:\/\/mavaro-tax.com\/en\/german-gift-tax-what-you-need-to-know\/"},"author":{"name":"Melina Mavridou","@id":"https:\/\/mavaro-tax.com\/en\/#\/schema\/person\/e6ff344b34a7cc155dc193889f269bd0"},"headline":"German Gift tax \u2013 What you need to know","datePublished":"2021-12-08T13:36:25+00:00","dateModified":"2026-02-06T10:52:33+00:00","mainEntityOfPage":{"@id":"https:\/\/mavaro-tax.com\/en\/german-gift-tax-what-you-need-to-know\/"},"wordCount":1007,"publisher":{"@id":"https:\/\/mavaro-tax.com\/en\/#organization"},"image":{"@id":"https:\/\/mavaro-tax.com\/en\/german-gift-tax-what-you-need-to-know\/#primaryimage"},"thumbnailUrl":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1599-scaled.jpg","articleSection":["German Inheritance &amp; Gift tax","German taxes for US companies &amp; individuals"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/mavaro-tax.com\/en\/german-gift-tax-what-you-need-to-know\/","url":"https:\/\/mavaro-tax.com\/en\/german-gift-tax-what-you-need-to-know\/","name":"German Gift tax \u2013 What you need to know","isPartOf":{"@id":"https:\/\/mavaro-tax.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/mavaro-tax.com\/en\/german-gift-tax-what-you-need-to-know\/#primaryimage"},"image":{"@id":"https:\/\/mavaro-tax.com\/en\/german-gift-tax-what-you-need-to-know\/#primaryimage"},"thumbnailUrl":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1599-scaled.jpg","datePublished":"2021-12-08T13:36:25+00:00","dateModified":"2026-02-06T10:52:33+00:00","description":"German gift tax \u2013 What to expect if you get or make a gift when living in Germany. Learn more in my blog post>>>","breadcrumb":{"@id":"https:\/\/mavaro-tax.com\/en\/german-gift-tax-what-you-need-to-know\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mavaro-tax.com\/en\/german-gift-tax-what-you-need-to-know\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mavaro-tax.com\/en\/german-gift-tax-what-you-need-to-know\/#primaryimage","url":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1599-scaled.jpg","contentUrl":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1599-scaled.jpg","width":2560,"height":1709,"caption":"German gift tax"},{"@type":"BreadcrumbList","@id":"https:\/\/mavaro-tax.com\/en\/german-gift-tax-what-you-need-to-know\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/mavaro-tax.com\/"},{"@type":"ListItem","position":2,"name":"German Gift tax \u2013 What you need to know"}]},{"@type":"WebSite","@id":"https:\/\/mavaro-tax.com\/en\/#website","url":"https:\/\/mavaro-tax.com\/en\/","name":"International Tax Consulting","description":"Steuerberatung mit internationalem Fokus","publisher":{"@id":"https:\/\/mavaro-tax.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mavaro-tax.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/mavaro-tax.com\/en\/#organization","name":"Mavridou International Steuerberatungsgesellschaft GmbH","url":"https:\/\/mavaro-tax.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mavaro-tax.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/06\/M.Mavridou-Logo-dunkel-v2.png","contentUrl":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/06\/M.Mavridou-Logo-dunkel-v2.png","width":314,"height":53,"caption":"Mavridou International Steuerberatungsgesellschaft GmbH"},"image":{"@id":"https:\/\/mavaro-tax.com\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/mavaro-tax.com\/en\/#\/schema\/person\/e6ff344b34a7cc155dc193889f269bd0","name":"Melina Mavridou"}]}},"_links":{"self":[{"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/posts\/2545","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/comments?post=2545"}],"version-history":[{"count":13,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/posts\/2545\/revisions"}],"predecessor-version":[{"id":4115,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/posts\/2545\/revisions\/4115"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/media\/2410"}],"wp:attachment":[{"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/media?parent=2545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/categories?post=2545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/tags?post=2545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}