· 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,, May 21, 2024
Authors: Nikola Hertel
  • Private Clients
    • Family-owned Companies
    • High-Net-Worth Individuals
    • Asset Management
    • Tax Planning / Structuring
  • Tax
    • Tax Planning / Structuring
    • Tax Compliance