What is the gift tax rate?

Whether and to what extent gift tax is to be paid depends on the value of the gift and the relationship between the recipient and the donor.

The enrichment of the recipient is regarded as a taxable acquisition. This is the net value of the assets acquired less the allowances. Valuation is generally based on the fair market value.

Value of the taxable acquisition up to and including	Tax rate in the tax class
	I	II	III
75,000 euros	7%	15%	30%
300,000 euros	11%	20%	30%
600,000 euros	15%	25%	30%
6,000,000 euros	19%	30%	30%
13,000,000 euros	23%	35%	50%
26,000,000 euros	27%	40%	50%
over 26,000,000 euros	30%	43%	50%