The gift tax and the inheritance tax were newly regulated in 2016. We show you the allowances, tax rates and company benefits. In addition, we inform about the legal reporting obligation and the gift tax declaration.
In the video we explain how the inheritance and gift tax is assessed, what allowances and different tax rates there are.
1. information to the tax office (§ 30 ErbStG)
The donor and the recipient are both equally obliged to inform the tax office about the gift. The notification to the tax office must then be made within 3 months. The responsibility here is not the residence tax office, but the gift tax office.
2nd gift tax declaration according to § 31 ErbStG
First of all, you only need to report the gift to the tax office. The gift tax tax office can then request a gift tax declaration from you (§ 31 ErbStG). This is usually the case when the gift tax office has the feeling that the allowances are exceeded. They must then be granted a period of at least one month. As a tax consultant, however, we can request an extension of the deadline.
3. competent gift tax tax office
Aachen City Tax Office
Krefelder Str. 210
52070 Aachen
Tel. 0241 469-0
Service@FA-5201.fin-nrw.de
http://www.finanzamt-Aachen-Stadt.de
Every 10 years you can bequeath or give away assets and claim the gift tax allowances each time:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.