Value of the taxable person
Acquisition (§ 10)
up to and including
... Euro | Percentage in tax bracket
I | II | III
75 000 | 7 | 15 | 30
300 000 | 11 | 20 | 30
600 000 | 15 | 25 | 30
6 000 000 | 19 | 30 | 30
13 000 000 | 23 | 35 | 50
26,000,000 | 27 | 40 | 50
over 26,000,000 | 30 | 43 | 50
The concept of gift includes all free donations. However, if the recipient provides a return, one speaks of a mixed gift. After all, enrichment only takes place if no consideration – for example in the form of a cash copayment or the assumption of open liabilities – has to be provided. We provide an overview of income and inheritance tax peculiarities of mixed gifting.
1. The mixed gift in income tax law
Mixed gifts existed in income tax law, especially for capital transfers within the framework of the anticipated succession. In many cases, this is about the question of whether and to what extent the legal successor has acquired the economic asset (such as a GmbH shareholding or a property) in return for payment.
Example: Father V transfers a multi-family house belonging to him, which has a market value of EUR 1,000,000, to his daughter T. She takes over the remaining liabilities on the property in the amount of EUR 400,000 in return.
There is a partial payment purchase or a mixed donation. T provides a consideration of EUR 400,000 for an economic good valued at EUR 1,000,000. It has thus acquired the property in the amount of 40 % for remuneration and 60 % free of charge.
This now has further effects, for example for the application of §§ 7 and 23 EStG:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.