Translation of "Schenkungssteuer" in English

The gift lax rates are 75% of the inheritance tax rates.

The taxable event of Inheritance and Donations Tax is constituted by:

Resident foreigners are subject to inheritance and gift taxes on real estate and moveable assets.

A gift shop is also on site.

Whether an inheritance or endowment tax applies depends on the Swiss canton in question.

As from January 2008 exemptions from taxation under the Act on inheritance and gift tax will increase.

We specialize in providing all types of advertising U disks and gift U disks.

The gift tax amounts 2.5 per cent in Austria.

Goods obtained by 'bodies recognized as being in the public interest' are exempt from death duties and the tax on donations.

A brief summary: First the constitutional court annulled inheritance and then endowment tax as unconstitutional.

Wishing you could get your dose of culture without having to navigate another gallery gift shop?

There is also a gift tax if a non resident alien individual gifts U.S. real estate to a third party.

It could be as small as an inexpensive trinket from a gift shop or a chocolate bar.

Amenities include pools, spa, activities program, restaurants and bars, gift shop and convenience store.

If the gift was made by a Belgian or other notarial deed, you have to pay gift tax.

There would have been a U.S. gift tax had the real estate been given directly.

The Federal Constitutional Court explained the tax on donations inter vivos and inheritance in its current arrangement for unconstitutional.

If you don't register a gift of moveable property, you don't pay gift tax.

This particularly applies to the inheritance of businesses where death duties and gift tax can endanger the competitiveness of the whole European economy.

I support the ending of inheritance and gift taxes in particular, when a business is handed on within the family. Also of course, that undistributed profits in the business should not be taxed.

A difference of tax treatment between domestic and foreign public benefit/good bodies is considered as being potentially in conflict with the EC Treaty in particular as regards donations, inheritance or gift tax for legacies and gifts, and foreign-source income of foundations.

Some Member States have amended their gift tax and inheritance laws to facilitate the transfer of businesses.

Finland further notes that the value-added tax rate, capital transfer tax rate, and real estate tax rate applied to State Enterprises are the same as for limited companies.

The Commission considers that Walloon tax provisions are in breach of EEA Agreement rules on the free movement of capital (Article 40) while the Brussels tax legislation is incompatible with EEA Agreement rules on the freedom of establishment (Article 31).

In a number of countries inheritance and gift taxes have been reformed to facilitate transfers within the family.

Thirteen Member States have introduced special rules for inheritance and gift taxes and ten have taken measures to facilitate transfers to third parties.

The Commission also formally requested that Spain amend its inheritance and gift tax regime.

And I'm gonna have to sell you the car for $1 to avoid that pesky gift tax.

This particularly applies to the inheritance of businesses where death duties and gift tax can endanger the competitiveness of the whole European economy.