tdr day is behind two. But beware, even donations are subject to the taxpayer. It sounds absurd, but the reality is real. Let’s look at a situation where a specific gift is taxable and the recipient should pay.

In general, the tax is given by the donor. Otherwise, it is the case when donating abroad, in which case the tax obligation is transferred to the worker.

For real estate, the tax liability is automatically assessed, for movitch vc spe ne
The donor is the one to pay for the free acquisition of any property. These include real estate, movable property and any other property benefit, for example, receivables and receivables may be transferred.

It does not pay

Fully or free transfer of assets to the basis of the obligation stipulated by the first regulation.
Pensions paid on the basis of the pension contract.
Free acquisition of property, which is income and is subject to income tax.
Subsidies, contributions and support from the state budget, from the budget of state self-government units, state funds or other monetary funds of the state or state self-government units, as well as from public budgets and other monetary funds of foreign states. This does not apply to cash funds managed by business entities.
Funds provided by insurance companies for weapons measures and prevention.
Funds provided from the budget of the European Union or from the National Fund.

The contract is not a condition for tax obligations
People often mistakenly believe that the obligation to pay tax requires the existence of a contract between the holder and the recipient. Instinctively assume that when they do not draw up a contract, tax obligations will simply be avoided. However, the view of the law is such that the tax obligation arises at the moment when there is a free acquisition of property.

The obligation to draw up a donation agreement applies only to the donation of real estate. In the case of movitch, it can be compiled in this way, but in reality it is not often used in practice.

However, the situation is not for the recipient and so bad. The donor is exempt from the tax for a relatively long time and according to the relationship between the worker and the recipient. In general, it can be that these people have a close relationship, so they have the opportunity to be free of gift.

Group I – pbuzn in ad pm a manel
In this case, it is not taxable if the gift is to move more personal needs in the value not exceeding one million crowns. The same limit applies to deposits in those banks and securities.

II. group – pbuzn in ad pobon (siblings, nephews, netee, strcov and aunts, zeov and daughter-in-law, manel dt, rodie manela, manel rodi)
In this case, the limit for movable property and financial donations is reduced to 60 thousand.

III. group – vichni ostatn
The tax exemption limit is 20,000 crowns.

On finann ad vs me udat samotn drce
It is evident that movable property, pensions and other property benefits offer a relatively benevolent range only for relatives in the line. In practice, they are most often gifted, but a lot of gifts are also made between the second and this group (for the part of a partner without a man’s union). In these cases, the recipient should be careful and perform their tax duties. The gift could become a Danish gift, because because of it, the tax could come into conflict with the law.

In my practice, I met her with a case where the gift was followed by an immediate release to the financial office. Although this is a very disgusting practice, clearly leading to the destruction of the gifted individual, the reality is sometimes sadly so sad.

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