When you receive a property, summer cottage or apartment as a gift, you pay gift tax based on the value of the gift and your relationship to the donor. The calculator estimates the tax and shows how a right of possession reserved by the donor reduces it. Using the calculator is free and requires no identification. A lawyer can draft the deed of gift, which must be certified by a public purchase witness.
Open the gift tax calculator, enter the value of the gift and choose the tax class.