Gift tax

giftdonor's taxdonor’s tax
In economics, a gift tax is the tax on money or property that one living person gives to another.wikipedia
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Inheritance tax

estate taxdeath dutiesEstate
Items received upon the death of another are considered separately under the inheritance tax.
In some jurisdictions, like Austria, death gives rise to the local equivalent of gift tax.

Tax law

tax codetaxtaxation law
Many gifts are not subject to taxation because of exemptions given in tax laws.
This freedom allows law students to take many tax courses such as federal taxation, estate and gift tax, and estates and successions before completing the Juris Doctor and taking the bar exam in a particular U.S. state.

Gift (law)

giftgiftsdonatio mortis causa
Many gifts are not subject to taxation because of exemptions given in tax laws.

Liechtenstein

Principality of LiechtensteinLIEFürstentum Liechtenstein
Liechtenstein's gift and estate taxes vary depending on the relationship the recipient has to the giver and the amount of the inheritance.

Gift tax in the United States

gift taxgift taxesgift
* Gift tax in the United States
In the United States, the gift tax is governed by Chapter 12, Subtitle B of the Internal Revenue Code.

Slovakia

Czech Republic

CzechCZEthe Czech Republic

Denmark

DanishKingdom of DenmarkConstituent country

Finland