Module 19 min886 wordsFree — no account
The same euro given does not carry the same tax
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 74 words · 1 min
Worked example
Mr Ricard's two gifts of 30 000 €
To the grandson: an allowance of 31 865 €, higher than the 30 000 € given. Taxable base nil, tax nil. To the neighbour's son, with no family tie: an allowance of 1 594 €, a taxable base of 28 406 €, taxed at 60 %, that is 17 043.60 €. The recipient therefore keeps 12 956 € net out of a 30 000 € gift.
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