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Definitions
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Dictionary > Definitions > Economy > Exceptional gifts
Exceptional gifts
Definition
Insofar as the parents or grandparents carry out gifts of sums of money and within the limit of 30000 euros per recipient, the latter are exonerated from the inheritancees tax death
Description
In the absence of direct descendants, a donation can be carried out in favour of the nephews and nieces within the limit of 20000 euros. To profit from these advantages, the gifts must be carried out before December 31, 2005. The recipients of the gifts must be 18 years old completed.
Author
Md.khurshed Alam
Author Email
mk_alamcce@yahoo.com
References
Definitions to be consulted