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German gift tax: notification and return

A gift inter vivos is any GRATUITOUS TRANSFER between living persons to the extent that the recipient is enriched at the transferor's expense (§ 7(1) no. 1 ErbStG). The acquisition must be notified in writing within THREE MONTHS of becoming aware of it to the tax office responsible for administering inheritance tax (§ 30(1) ErbStG) — and where the acquisition arises from a transaction inter vivos, the person from whose assets it comes is ALSO under that duty (§ 30(2) ErbStG), that is, the donor. The rule that decides everything, however, sits elsewhere: several benefits accruing from the SAME PERSON within TEN YEARS are aggregated (§ 14(1) sentence 1 ErbStG).

Up to date for 2026 — verified on September 22, 2026Official procedure, no printed formGuide: about 45 min

This content is part of the path: Paying tax on inheritances and gifts· Step 10 of 10· Last step of the path

Deadlines

Three months from becoming AWARE of the acquisition
§ 30(1) ErbStG — the period runs from awareness, not from when the gift was made
Ten years: the span over which earlier acquisitions from the SAME person are aggregated
§ 14(1) sentence 1 ErbStG — the earlier gift is added at its FORMER value
Not a deadline but an exception: a court or notarial record
No notification is then required (§ 30(3) sentence 2 ErbStG)

Documents to prepare

  • ELSTER access with a certificate or an ELSTER business account
  • Names, identification numbers, occupations and addresses of donor and recipient
  • The time the gift was made
  • The subject matter and value of the acquisition
  • The family relationship between donor and recipient
  • Every transfer from the same person over the last ten years, at its value then
  • The tax actually paid on each earlier transfer
  • For recorded gifts: the notarial deed
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • The recipient of any gratuitous transfer inter vivos, to the extent they are enriched at the transferor's expense (§ 7(1) no. 1 ErbStG)
  • The DONOR: where a taxable acquisition arises from a transaction inter vivos, the person from whose assets it comes is also under the duty to notify (§ 30(2) ErbStG)
  • Anyone who has already received something from the same person within the last ten years — even where that earlier gift was then untaxed (§ 14(1) sentence 1 ErbStG)
  • For a transfer subject to a purpose, the person charged with it (§ 30(1) ErbStG)
  • NOT under a duty to notify where the gift inter vivos has been recorded by a court or a NOTARY (§ 30(3) sentence 2 ErbStG) — the notary then reports it
  • The notification does not replace the return: it opens the procedure in which the tax office may call for a gift tax return

Worked example

Helga Brandt makes a gift to her son in 2021 and again in 2026

In May 2021 Helga transfers 150 000 euros to her son Tobias; in April 2026 she gives him a further 250 000 euros. Both are gratuitous transfers inter vivos enriching Tobias at his mother's expense (§ 7(1) no. 1 ErbStG). Tobias must notify the acquisition in writing within three months of becoming aware of it (§ 30(1) ErbStG) — and so must Helga, because where a taxable acquisition arises from a transaction inter vivos, the person from whose assets it comes is also under that duty (§ 30(2) ErbStG). What now matters is the interval: fewer than ten years separate May 2021 from April 2026. Several benefits accruing from the same person within ten years are aggregated in such a way that the earlier acquisitions are added to the latest one AT THEIR FORMER VALUE (§ 14(1) sentence 1 ErbStG). The 2026 computation therefore starts not from 250 000 euros but from 400 000. From the tax on that total is deducted the tax that would have been chargeable on the earlier acquisitions according to the recipient's personal circumstances and the rules in force at the time of the LATEST acquisition (§ 14(1) sentence 2 ErbStG); where the tax actually paid is higher, that figure is deducted instead (sentence 3). Two limits accompany this: the deduction may not bring the result below the tax that would arise on the latest acquisition without aggregation (sentence 4), and the tax occasioned by each further acquisition may not exceed 50 per cent of that acquisition (§ 14(3) ErbStG). Which allowance Tobias is entitled to is worked out by the inheritance and gift tax calculator — this page states no figure that is maintained there.

How to fill it in, step by step

  1. Check whether there is a gratuitous transfer at all: the recipient must be ENRICHED at the transferor's expense (§ 7(1) no. 1 ErbStG).
  2. Check whether notification is dispensed with because the gift was recorded by a court or a notary (§ 30(3) sentence 2 ErbStG).
  3. If it is not, notify the acquisition in writing within THREE MONTHS of becoming aware of it to the tax office responsible for inheritance tax (§ 30(1) ErbStG) — as recipient AND as donor (§ 30(2) ErbStG).
  4. Include in the notification the particulars the statute provides for: the names and identification numbers of donor and recipient, the time the gift was made, and the subject matter and value of the acquisition (§ 30(4) nos. 1 to 3 ErbStG).
  5. Assemble ALL transfers from the same person over the last ten years, including those that were untaxed at the time (§ 14(1) sentence 1 ErbStG).
  6. For each earlier transfer, record its value at the time and the tax actually paid — both figures are needed (§ 14(1) sentences 1 and 3 ErbStG).
  7. Log in to Mein ELSTER and select the gift tax return once the tax office calls for it.
  8. Check the assessment against the two limits in § 14 ErbStG: the floor in subsection 1 sentence 4 and the 50 per cent cap in subsection 3.

Good to know

  • The ten-year period does NOT count forwards from the first gift but backwards from the latest acquisition: what is aggregated are the benefits accruing from the same person within ten years (§ 14(1) sentence 1 ErbStG).
  • The earlier transfer enters the computation at its FORMER value (§ 14(1) sentence 1 ErbStG) — a property that has risen since is not revalued.
  • The tax to be deducted is measured by the recipient's personal circumstances and the rules in force at the time of the LATEST acquisition (§ 14(1) sentence 2 ErbStG); the tax actually paid is deducted where it is higher (sentence 3).
  • Acquisitions producing no positive value under the tax valuation principles are disregarded (§ 14(1) sentence 5 ErbStG).
  • The tax occasioned by each further acquisition may not exceed 50 per cent of that acquisition (§ 14(3) ErbStG).
  • Where the value of an earlier acquisition to be aggregated changes with retrospective effect, that also counts as an event with retrospective effect under § 175(1) sentence 1 no. 2 AO for the later acquisition (§ 14(2) sentence 1 ErbStG); the same applies to the issue, amendment or setting aside of the assessment for the earlier acquisition (sentence 2).
  • The notification SHOULD state the first name and surname, identification number under § 139b AO, occupation and address of donor and recipient, the time the gift was made, and the subject matter and value of the acquisition (§ 30(4) nos. 1 to 3 ErbStG).
  • The allowances are deliberately not stated on this page: they are maintained in the inheritance and gift tax calculator, so that they are kept current in ONE place.

Common mistakes

  • Counting the ten years forwards from the first gift and assuming the period has 'expired'. What is aggregated are the benefits from the same person accruing within ten years BEFORE the latest acquisition (§ 14(1) sentence 1 ErbStG).
  • Leaving out earlier transfers because they were below the allowance at the time. § 14(1) sentence 1 ErbStG excludes only acquisitions with no positive value (sentence 5), not ones that went untaxed.
  • Taking the earlier transfer at its PRESENT value. It is added to the latest acquisition at its former value (§ 14(1) sentence 1 ErbStG).
  • Assuming only the recipient must notify. Where the acquisition arises from a transaction inter vivos, the person from whose assets it comes is also under the duty (§ 30(2) ErbStG).
  • Counting the three months from the day of the transfer. It runs from becoming AWARE of the acquisition (§ 30(1) ErbStG).
  • Notifying in addition after a notarial record, or conversely waiting for a notary after an informal gift. Notification is dispensed with only where the gift is recorded by a court or a notary (§ 30(3) sentence 2 ErbStG).
  • Mistaking the notification for the return. It is the written notification of the acquisition under § 30 ErbStG; the gift tax return is the later step.

Frequently asked questions

What counts as a gift in the first place?

Any gratuitous transfer between living persons, to the extent the recipient is enriched at the transferor's expense (§ 7(1) no. 1 ErbStG).

How quickly must I report it?

Within three months of becoming aware of the acquisition, in writing, to the tax office responsible for administering inheritance tax (§ 30(1) ErbStG).

Does the donor have to do anything too?

Yes. Where the taxable acquisition arises from a transaction inter vivos, the person from whose assets it comes is also under the duty to notify (§ 30(2) ErbStG).

We went to a notary — must I still notify?

No. No notification is required where a gift inter vivos or a transfer subject to a purpose has been recorded by a court or a notary (§ 30(3) sentence 2 ErbStG).

What happens to earlier gifts from the same person?

Several benefits accruing from the same person within ten years are aggregated by adding the earlier acquisitions to the latest one at their former value (§ 14(1) sentence 1 ErbStG). From the tax on the total, the tax on the earlier acquisitions is deducted (sentences 2 and 3).

Can the tax exceed the gift itself?

No. The tax occasioned by each further acquisition may not exceed 50 per cent of that acquisition (§ 14(3) ErbStG). At the same time, the deduction may not bring the result below the tax that would arise on the latest acquisition without aggregation (§ 14(1) sentence 4 ErbStG).

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

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Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.