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The Erbschafts-Navigator wizard uses German-law decision trees. The interface is localized; underlying recommendations describe German law.

Schenkung (lifetime gift): Transfer wealth

Answer the questions below to receive a checklist tailored to your situation. Question texts and recommendations are based on German law and marked [DE].

Schenkung
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What is to be given as a Schenkung (lifetime gift)?

The type of gift determines the valuation method and possible exemptions under Schenkungsteuer (German gift tax, governed by ErbStG).

§ 7 ErbStG

Als Schenkung gilt jede freigebige Zuwendung unter Lebenden, soweit der Bedachte durch sie auf Kosten des Zuwendenden bereichert wird.