identify indicators of gifted student | recognising indicators of gifted students | recognise indicators of gifted student | recognising indicators of gifted student

packing merchandise for a gift | packing merchandise for gifts | bundle merchandise for gifts | pack merchandise for gifts

assist gifted students | supports gifted students | support gifted student | support gifted students

capital transfer tax | estate duty | gift duty | gift tax | inheritance tax | succession duty

inheritance and gift taxes | succession and gift duties

donation inter vivos | inter vivos gift | lifetime gift

special education [ compensatory education | education for highly gifted children | school for handicapped children | school for the blind | school for the deaf | special-needs education | special teaching ]

gift item

gift [ legacy ]

Must Article 63(1) TFEU, read in conjunction with Article 65 TFEU, be interpreted as precluding legislation of a Member State which provides that, for the calculation of gift tax, the allowance to be set against the taxable value in the case of a gift of real property situated in that Member State is lower in the case where the donor and the recipient had their place of residence in another Member State on the date of execution of the gift than the allowance which would have been applicable if at least one of them had had his or her place of residence in the former Member State on that date, even if other legislation of the Member State ...[+++]provides that, on the application of the recipient of the gift, the higher allowance is to be applied, on condition that account is taken of all assets transferred gratuitously by the donor ten years prior to and within ten years following the date of execution of the gift?

costs of gifts, except those not exceeding EUR 50 per gift where related to promotion, communication, publicity or information;

After the Commission issued a reasoned opinion, Germany amended the Law on Inheritance and Gift Tax and, since December 2011, has granted non-residents the possibility to be treated, upon request, in Germany as tax residents for the purposes of gift and inheritance tax. However, this option does not, in view of the Commission, eliminate the infringement.

A tax exemption on inheritances and gifts of up to € 500 000 is granted to German residents (depending on the degree of kinship) under Article 16 of the Law on Inheritance and Gift Tax, whereas the exemption is only € 2 000 if both the testator and the heir are not resident in Germany.