Report gift tax
A gift must be reported to the tax office within 3 months for the purpose of assessing gift tax.
How to proceed
- 1
Report a gift to the tax office
Within 3 months of the transaction becoming effective, even if no taxable amount arises (the reporting requirement does not apply if the transaction is notarized).
- 2
File a gift tax return
At the request of the tax office, including an appraisal of the gifted property.
- 3
Receive a tax assessment and pay the tax if applicable
Exempt amounts based on the degree of kinship (e.g., children: €400,000).
Responsible authority
The authority of your main place of residence is responsible.Find authority →
Fees
Varies by case
Processing time
approx. 2 months
Official: max. approx. 3 months
Online application
Online possible – at the responsible authority
Common mistakes
- • Complaint filed after the 3-month deadline
- • Deduction calculated incorrectly (renewable every 10 years)
The essentials before applying
Who is eligible?
The giver and the recipient in cases where gifts exceed the tax-exempt thresholds.
Income limit
The limit varies by household and region – see the table at the responsible authority or in the application assistant.
Processing time
Nationwide: approx. approx. 2 months
Success rate
approx. 92.0 % (estimate)
Most common mistakes
- •Complaint filed after the 3-month deadline
- •Deduction calculated incorrectly (renewable every 10 years)
Common reasons for rejection
Alternatives
- Check related services in the application assistant
- Use social counselling before applying
If rejected
File a written objection within 30 days – with reasons why the decision is wrong and any missing evidence.
Questions & Answers
Do I have to report even small gifts?▼
The reporting requirement also applies to gifts below the tax-exempt threshold, provided the gift has not been notarized. Exception: occasional gifts.