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At the same time, as Art. point krio, the. Personal property of the spouses includes. Inter alia, property items acquir by donation, unless the donor decid otherwise The above implies the principle that property items including money acquir by the spouses by way of donation are includ in their personal property. This also applies to the donation in question unless the donor decid otherwise. This also means that in the present situation, only the husb is a taxpayer of inheritance gift tax on account of receiving a donation which, however, does not mean that he will have to pay this tax if the aforemention conditions for exemption from Article a Article are met item of the Inheritance Donation Tax Act.

The wife is not taxpayer of the inheritance

Gift tax on the indicat donation, consequently there is no question of having to pay this tax. Read in LEX Exemption from taxation with inheritance Japan Phone Number List donation tax on purchases by donation of money or other things Donations are part of personal property Finally, it is worth mentioning a few practical aspects. As a rule. Donations are part of the personal property of the spouses, so even donations without a contract or information. Specifying that one of the spouses is the recipient go to his/her personal property. A good way to remove any doubts is to indicate in the title of the transfer to which of the spouses the donation is made.

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So if the spouses parent makes

Donation to his son, let it result directly from the transfer. Even more so if it is. Transfer made to a joint bank account of the spouses. Read in LEX Payers of inheritance donation tax Importantly, it does not matter whether the money will be transferr UK Email Database to the personal account of one of the spouses or to their joint account. A possible transfer to the joint account of the spouses is only a technical issue a form of making the donation does not mean that the money will belong to the joint property of the spouses for this reason. It is also good practice to draw up donation agreements in writing avoiding the oral form.

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