Asset Transfer
Schenkung (lifetime gift) — Freibeträge, deadlines, strategy
Schenkungen (lifetime gifts) are one of the most powerful instruments of wealth structuring — but only when Freibeträge, deadlines and reporting duties are thought through together. Main guide on Freibeträge, tables and rules plus detail answers on the 10-year deadline, Schenkung to children, Nießbrauch strategy and the sanctions for late reporting.
The main guide
Schenkung Freibetrag 2026: Using 400,000 EUR per Child Every 10 Years
Schenkung allowances 2026 strategically: 400,000 EUR per child and parent every 10 years. Chain gifts, notification under § 30 ErbStG, family calculations.
Read the full guideDetail answers
Concrete case constellations and detail questions around Schenkung — building on the main guide.
Schenkung Ten-Year Clawback 2026: Donor Dies Within Ten Years? Three Periods Explained
Donor dies before ten years are up — what happens? Three different ten-year clawback periods (welfare office, Pflichtteil, gift tax) compared for 2026. Worked examples and calculations.
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Schenkung an Kinder 2026: Pflichtteil, Clawback, Special Cases
Lifetime Schenkungen to children: Pflichtteilsergaenzung, clawback and the special cases of parent-to-child transfer in 2026. With worked examples from advisory practice.
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Unreported Schenkung 2026: Penalties, Three-Month Deadline & Voluntary Disclosure
Failed to report a Schenkung to the Finanzamt? § 30 ErbStG, three-month notification duty, penalties up to EUR 50,000, voluntary disclosure as a remedy. What you must do in 2026.
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Niessbrauch Schenkung: Saving Tax with the Reservation 2026
Niessbrauch Schenkung saving tax: with a reservation Niessbrauch you can reduce the Schenkungsteuer in 2026 by up to 60%. Calculation, examples, pitfalls.
Read moreFrequently asked questions
The questions clients ask most frequently in advisory work around Schenkung.
How high is the Schenkungsteuer Freibetrag in 2026?
For children: 400,000 EUR per parent every 10 years (§ 16 ErbStG). Spouses 500,000 EUR, grandchildren 200,000 EUR (or 400,000 EUR if parents are already deceased), parents and grandparents 100,000 EUR — siblings, nephews/nieces and third parties only 20,000 EUR.
What does the 10-year deadline on Schenkungen mean?
The Freibetrag becomes available again every 10 years. Anyone who gifts early can use it multiple times across 30 or 40 years. There are two further 10-year deadlines: Pflichtteil-law (§ 2325 BGB, declining) and social-welfare law (§ 528 BGB, claw-back in care cases).
When does the 10-year deadline actually start running?
With the execution of the Schenkung — that is, the substantive transfer of ownership. Important: with a Nießbrauchsvorbehalt (retained usufruct), the deadline regularly does NOT start to run, because the Schenker retains substantial asset protection. A special rule applies to Schenkungen to spouses (§ 2325 (3) BGB).
How does the Schenkung to children with Freibetrag-tiering work?
Each parent has the full 400,000 EUR Freibetrag per child every 10 years. A married couple with two children can therefore transfer 1,600,000 EUR tax-free every 10 years (4 × 400,000 EUR). Kettenschenkung (chain gift) via the spouse is additionally possible but regularly scrutinised.
Do I have to report a Schenkung to the tax office?
Yes, within 3 months of gaining knowledge (§ 30 ErbStG) — both the Schenker and the recipient. Failure to do so creates criminal tax exposure. Even if the Schenkung is below the Freibetrag, the report is formally required for non-trivial values.
What does a Nießbrauchsschenkung achieve tax-wise?
The Vorbehaltsnießbrauch reduces the taxable value of the Schenkung by the capitalised value of the Nießbrauch — for a 60-year-old Schenker that can be 40 to 50 percent of the asset value. This lets you use Freibeträge optimally without giving up economic control of the asset.
Which Schenkung is offset against the Pflichtteil?
Schenkungen of the last 10 years before death are partially added back to the estate for Pflichtteil purposes (§ 2325 BGB). For every completed year after the Schenkung the credited value declines by 10 percent. After 10 years the Schenkung is Pflichtteil-safe.
I missed reporting a Schenkung — what now?
Voluntary disclosure (§ 371 AO) is the clean route: catching up the report, paying the tax plus evasion interest (6 percent per annum, § 235 AO). The criminal mitigation only takes effect if disclosure is filed before discovery. The BFH has confirmed this narrow window repeatedly.
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