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Anja Merkel
Anja Merkel, Rechtsanwältin
Kategorie: Recht & Justiz
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Erfahrung:  Staatsexamen, Internationaler Titel LL.M.Eur, Zulassung als Rechtsanwältin
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Anja Merkel ist jetzt online.

I hope you can answer me in English. I have a German clients.

Diese Antwort wurde bewertet:

I hope you can answer me in English. I have a German clients. who becomes a gift (schenkung) from abroad (Curacao). The gift will be done by a foundation (Stiftung) and this foundation can, will and is able to give more gifts to outer persons. So this foundation is nog set up to pay gifts to one person, but for more purposes. Is this amount from the foundation free of tax?

Henk Eikelboom
The Netherlands
Dear Mr. Eikelboom,

I answer your question on account of the information provided by you as follows.

If the presents come from abroad to Germany, you pay import tax, unless, the value per present is less than 22 euros.

German tax right is relevant for the Foundation only if it has your seat in Germany and your activity serves in foreign countries, also to the respect of Germany, cf. §51 AO.

If German tax right is applicable, the foundation is released from most taxes, if this becomes active of benefit to the public. Not charitable endowments enjoy no tax advantages.

On account of work juridical regulations I must point out you still to the fact that a free legal advice is not permitted in Germany. I assume from the fact that you have read the AGB's of the main entrance operator and the answer by accept accordingly compensate.

They simply accept by click on the green one ACCEPT badge.

Best regards

Anja Merkel, LL.M.
Anja Merkel und 3 weitere Experten für Recht & Justiz sind bereit, Ihnen zu helfen.
ok, so the clients have to pay tax with cross of the free allowances according to § 16 ErbStG (Erbschafts- und Schenkungssteuergesetz).

The free allowance depends on the tax-first-class and can be 2000 Euro, 20000 Euro and 100000 Euro.