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Gift tax assessment; receipt
If you receive a gift, it is subject to gift tax.
Online services & Forms
Online services
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ELSTER - Ihr Online-Finanzamt
ELSTER - your online tax office bundles the online services of the tax authorities. Here you can create and submit tax returns and tax registrations via the Internet.
Forms
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Formulare Schenkungsteuer
This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
Responsible for you
Finanzamt Eggenfelden
Secure contact form
Street address
Pfarrkirchener Str. 71
84307 Eggenfelden
Postal address
Postfach 1160
84301 Eggenfelden
Phone
Website
Standort im BayernAtlas
Route planner
Timetable for public transport
Procedure details
Description
The gratuitous transfer of assets between living persons (gift) is generally subject to gift tax. The acquisition of the donee is taxed.
A gift is deemed to exist, among other things, in the case of
A gift is deemed to exist, among other things, in the case of
- every free gift,
- the enrichment of a spouse when the marital property regime of community of property is agreed,
- compensation for a waiver of inheritance or
- a transfer of assets by the previous heir to the subsequent heir with regard to the arranged subsequent inheritance prior to its occurrence.
In the case of gift tax, allowances are granted depending on the relationship between the donee and the donor. The tax rates depend on the relationship and the amount of the gift.
The Bavarian state government has filed an appeal with the Federal Constitutional Court against parts of the gift tax law.
Requirements
As a rule, the tax arises at the time the benefit is paid.
Proceedings
Gift tax is assessed by means of a tax assessment notice. The tax assessment is usually preceded by a request from the tax office to submit a gift tax return. The ELSTER (ELelektronische STeuerERerklärung) procedure enables tax returns to be submitted electronically to the tax office.
Fees
none
Legal bases
Appeal
Objection
Related links
Related issues
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Inheritance or gift; notification to the tax office
If you have acquired assets in the event of death, you must report this to the tax office. If you receive or make a gift, you must notify the tax office. In Bavaria, six tax offices are responsible for inheritance and gift tax.
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Inheritance tax assessment notice; receiptIf assets are transferred to another person in the event of death, this process is subject to inheritance tax.
Status: 06.05.2025
Editorially responsible for prodecure description: Bayerisches Staatsministerium der Finanzen und für Heimat
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