Module 118 min2168 wordsFree — no account
Tax class, allowance, and the clock that runs ten years
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 152 words · 2 min
Practical case
How much stays exempt?
A mother gives her son securities worth 250,000 euros at the time in June 2020. In September 2026 she transfers him a plot worth 300,000 euros. The securities are now worth 340,000 euros. What is the tax base for the 2026 acquisition?
Hint: First check whether the two acquisitions are to be aggregated, then watch at which value the earlier one is to be taken.
Show the solution
Between June 2020 and September 2026 there are not ten years, so the acquisitions are aggregated under section 14. Earlier acquisitions are attributed to the last at their EARLIER value: what counts is the 250,000 euros of 2020, not today's 340,000. The total acquisition is therefore 250,000 plus 300,000, that is 550,000 euros. From that the child's allowance of 400,000 euros is deducted. The increase in the securities' value stays out of account entirely — it has never been caught for tax.
Answer: 150,000 euros
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