If they are in Germany receive a donation so this is compulsory under the German inheritance and gift tax law gift tax. Allowance and the gift tax rate will depend on their degree of relationship from the giver. The following table shows the current exemptions and tax rates are listed as from 01.01.2010.
| relationship giver / donee 2009 | allowance in euros since 1 January 2009 | tax rate from 1 January 2010 |
| spouse | 500 000 | 7% - 30% |
| same-sex partners registered communities | 500 000 | 30% - 50% |
| unmarried couples | 20 000 | 30% - 50% |
| children | 400 000 7% - 30% | |
| grandson | 200 000 7% - 30% | |
| nieces, nephews, siblings | 20 000 15% - 43 % | |
| non-relatives | 20 000 30% - 50% |
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