Who is obliged to submit a donation tax declaration and when?

Natural persons who have their domicile or habitual residence in the Federal Republic of Germany are obliged to submit a gift tax declaration regardless of their nationality. The tax liability arises, among other things, in the case of donations among living persons.

What deadlines must be observed? Any acquisition subject to gift tax must be reported by the purchaser to the competent tax office within three months of the acquirer's knowledge. In the case of donations, the giver is also obliged to notify the donor.

No notification is required if a donation has been certified by a court or notary public.