Everything is easier, donations in Austria?!
The inheritance and gift taxes in Austria are deleted since August 2008. Simultaneously, a gift reporting law was introduced. This means donations are not subject to gift tax since then but must still be reported to the IRS.
donations in the form of land no longer subject to the gift shop, but the real estate transfer tax.
donations of other assets such as savings accounts, stocks, companies, etc., must be reported to the IRS.
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