A gift means that the asset is transferred to another individual without compensation. If you receive gifts from the same donor for at least EUR 7,500 over a three-year period, you must submit a gift tax return and pay gift tax.
Submit a gift tax return if the gift is subject to gift tax. Submit the declaration within 3 months of the donation date. Submit the gift tax return primarily in MyTax.
The first due date for the tax will be approximately 3 months after you have received the tax decision.
The service is free of charge.