In the case of gifts, no one is required to file a tax return until a request is made by the Internal Revenue Service. However, the donor and the acquirer are obliged to notify the tax office of the gift, § 30 of the German Inheritance Tax Act (Erbschaftsteuergesetz, ErbStG). Even if you are sure that no tax is due, you should obtain a “negative certificate” – i.e. a confirmation that no tax is due – from the relevant tax office. Those who are particularly conscientious and wish to legally mitigate these duties, especially when donating real estate and insurance, should have an appraiser evaluate
by Dr. Johannes Fiala
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Dr. Johannes Fiala has been working for more than 25 years as a lawyer and attorney with his own law firm in Munich. He is intensively involved in real estate, financial law, tax and insurance law. The numerous stages of his professional career enable him to provide his clients with comprehensive advice and to act as a lawyer in the event of disputes.
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