If you for example in Germany, a gift or transfer of property obtained abroad, this is after the German inheritance and gift tax law subject to gift tax. The free allowance and tax rate of gift tax depend on their degree of relationship from the giver.
found in the following table to the current gift tax exemptions and tax rates as listed dated 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% |
example of the application of the exemption limit and tax rate:
you are the son or daughter the donor and receive a gift in the amount of 450,000 €. By law you are entitled to an allowance of 400,000 €. The remaining 50 000 € you must pay tax at 7%. This results in a tax burden of 3.500 €.
The more the value of the gift the exemption of 400,000 € exceeds the higher the tax rate on taxable part.
example, you get a donation of 1,000,000 €. The tax rate for the 600,000 that the exemption of 400,000 € will exceed amounts already to 19%. The maximum tax rate is 30%.
The table above is also applicable to waivers of liability, if they have the duty waivers of a gift or transfer as compensation.
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