Insight
· Insight

Gift through loan between related parties?

Original: “Schenkung durch Darlehen zwischen nahestehenden Personen?”

Time and again, the granting of loans between related parties is found to be a taxable gift even years later. POELLATH tax advisor Nikola Hertel explains the requirements for the tax recognition of a loan agreement, the gift tax consequences if these requirements are not met and other practical aspects.

in: DER BETRIEB Steuerboard, www.der-betrieb.de, May 21, 2024
Authors: Nikola Hertel
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