{"id":34932,"date":"2025-08-25T10:55:57","date_gmt":"2025-08-25T08:55:57","guid":{"rendered":"https:\/\/harlander-partner.eu\/gift-tax\/"},"modified":"2025-11-24T20:15:09","modified_gmt":"2025-11-24T19:15:09","slug":"gift-tax","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/en\/inheritance-law-estate-planning\/gift-tax\/","title":{"rendered":"Gift Tax"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Gift Tax<\/h2><ul><li><a href=\"#h-schenkungssteuer\" data-level=\"2\">Gift Tax<\/a><\/li><li><a href=\"#h-abschaffung-der-schenkungssteuer\" data-level=\"2\">Abolition of the gift tax<\/a><\/li><li><a href=\"#h-grunderwerbsteuer-bei-immobilienschenkungen\" data-level=\"2\">Real estate transfer tax on real estate gifts<\/a><\/li><li><a href=\"#h-anzeigepflicht\" data-level=\"2\">Reporting obligation<\/a><ul><li><a href=\"#h-meldepflichtige-vermogenswerte\" data-level=\"3\">Assets subject to reporting<\/a><\/li><li><a href=\"#h-allgemeine-meldepflicht\" data-level=\"3\">General reporting obligation<\/a><\/li><li><a href=\"#h-erhohte-grenze-bei-angehorigen\" data-level=\"3\">Increased limit for relatives<\/a><\/li><li><a href=\"#h-bewertung-der-schenkung\" data-level=\"3\">Valuation of the gift<\/a><\/li><li><a href=\"#h-kreis-der-meldeverpflichteten-personen\" data-level=\"3\">Group of persons with reporting obligations<\/a><\/li><\/ul><\/li><li><a href=\"#h-sanktionen-bei-verstossen\" data-level=\"2\">Sanctions for violations<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Your Benefits with Legal Assistance<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Frequently Asked Questions &#8211; FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-schenkungssteuer\">Gift Tax<\/h2>\n\n<p class=\"wp-block-paragraph\">For decades, the gift tax in Austria was an instrument of taxation when assets were transferred gratuitously from one person to another. It was intended to ensure that gratuitous transfers of money, real estate or securities were also subject to tax. The gift tax was abolished on August 1, 2008. Nevertheless, there are still important obligations today that must be observed with every gift.   <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">There is no gift tax in Austria anymore. However, other taxes such as real estate transfer tax or the statutory reporting obligation may become relevant. <\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkungssteuer.webp\" alt=\"There is no gift tax in Austria anymore. However, please note the reporting obligations and the real estate transfer tax for properties.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-abschaffung-der-schenkungssteuer\">Abolition of the Gift Tax<\/h2>\n\n<p class=\"wp-block-paragraph\">Since 2008, there has been no gift tax in Austria. This means that pure cash gifts between parents and children or between spouses are generally tax-free. This development distinguishes Austria from many other European countries where gift taxes continue to exist. Nevertheless, beneficiaries must not assume that every transfer of assets remains &#8220;tax-free and without consequences.&#8221;   <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/en\/about-us\/sebastian-riedlmair\/\" title=\"Attorney Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Attorney Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Attorneys<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eEine sorgf\u00e4ltige Schenkungsplanung vermeidet nicht nur steuerliche Nachteile, sondern sch\u00fctzt auch vor sp\u00e4teren Streitigkeiten innerhalb der Familie.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-grunderwerbsteuer-bei-immobilienschenkungen\">Real Estate Transfer Tax on Real Estate Gifts<\/h2>\n\n<p class=\"wp-block-paragraph\">As soon as someone gifts real estate, the tax office levies real estate transfer tax and calculates it according to the so-called property value.<\/p>\n\n<p class=\"wp-block-paragraph\">The tax office also taxes gratuitous transfers of real estate and, if applicable, levies registration fees in the land register.<\/p>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/en\/real-estate-law\/real-estate-transfer-tax\/\">Read more about real estate transfer tax here:<\/a><\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-anzeigepflicht\">Reporting Obligation<\/h2>\n\n<p class=\"wp-block-paragraph\">The reporting obligation only applies to <strong>gifts inter vivos<\/strong> and <strong>conditional donations inter vivos<\/strong> (e.g. if a gift is tied to a specific condition).<br\/><strong>Not covered<\/strong> are gifts upon death and property transfers. Properties are subject to real estate transfer tax, so there is a separate reporting obligation there. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-meldepflichtige-vermogenswerte\">Assets Subject to Reporting<\/h3>\n\n<p class=\"wp-block-paragraph\">A reporting obligation exists in particular for:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Cash<\/li>\n\n\n\n<li>Capital claims (savings books, bonds, loans)<\/li>\n\n\n\n<li>Shares in corporations and partnerships (GmbH, AG, OG, KG)<\/li>\n\n\n\n<li>Participations as silent partners<\/li>\n\n\n\n<li>Businesses or parts of businesses (including agriculture and forestry)<\/li>\n\n\n\n<li>Movable assets such as motor vehicles, jewelry, precious stones, boats<\/li>\n\n\n\n<li>Intangible assets such as copyrights, concessions, residential and usufructuary rights or merchandise vouchers<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"h-allgemeine-meldepflicht\">General Reporting Obligation<\/h3>\n\n<p class=\"wp-block-paragraph\">Anyone who gifts such assets must report them to the tax office as soon as the value reaches <strong>\u20ac15,000<\/strong> within five years.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-erhohte-grenze-bei-angehorigen\">Increased Limit for Relatives<\/h3>\n\n<p class=\"wp-block-paragraph\">Between close relatives (e.g. parents, children, spouses, siblings, grandparents, grandchildren, uncles, aunts, nephews, nieces, cousins, in-laws, partners and their children), the limit is <strong>\u20ac50,000 per year<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">The calculation is made per donor-donee pair. Several gifts from the same person to the same person must be added together. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bewertung-der-schenkung\">Valuation of the Gift<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Obvious values<\/strong> such as cash, stocks or savings books are stated directly.<\/li>\n\n\n\n<li><strong>Non-obvious values<\/strong> (e.g. used items) may be estimated &#8211; an expert opinion is not necessary.<\/li>\n\n\n\n<li>Even for businesses or company shares, an estimate of the fair value is sufficient; a company valuation is not required.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">Deadlines and Procedures<\/h3>\n\n<p class=\"wp-block-paragraph\">The report must be submitted <strong>within three months<\/strong>. The relevant date is the acquisition with which the value limit is exceeded for the first time.<br\/>The notification is generally made via <a href=\"https:\/\/finanzonline.bmf.gv.at\/fon\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>FinanzOnline<\/strong> <\/a>(<a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10003940&amp;Artikel=&amp;Paragraf=121a&amp;Anlage=&amp;Uebergangsrecht=\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 121a BAO<\/a>). <\/p>\n\n<h2 class=\"wp-block-heading\">Exceptions to the Reporting Obligation<\/h2>\n\n<p class=\"wp-block-paragraph\">Not every donation has to be reported. The following are specifically excluded: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>usual occasional gifts (e.g. birthday or Matura gifts up to \u20ac1,000 per year)<\/li>\n\n\n\n<li>Household goods, clothing and everyday objects<\/li>\n\n\n\n<li>Donations for residential purposes between spouses up to a certain apartment size<\/li>\n\n\n\n<li>Donations to non-profit organizations<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">There is no separate reporting obligation for real estate, as the tax office automatically receives knowledge through the real estate transfer tax.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-kreis-der-meldeverpflichteten-personen\">Group of Persons with Reporting Obligations<\/h3>\n\n<p class=\"wp-block-paragraph\">The following are obliged to report:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Donor and donee,<\/li>\n\n\n\n<li>Person liable in the case of conditional donations,<\/li>\n\n\n\n<li>as well as notaries or lawyers if they are involved in the donation.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">It is sufficient if one of the obligated persons submits the report in good time; the reporting obligation of the others is then waived.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-sanktionen-bei-verstossen\">Sanctions for Violations<\/h2>\n\n<p class=\"wp-block-paragraph\">If the report is not submitted, there may be a <strong>reversal of the burden of proof<\/strong>: The tax office then assumes that it was not a gift, and the person concerned must prove the contrary.<br\/>In the event of intentional failure to report, a <strong>fine of up to 10% of the fair value<\/strong> of the gift is threatened.<br\/>A <strong>voluntary disclosure<\/strong> within one year of the expiry of the three-month period has a liberating effect if the missed report is made up for.<\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eGerade bei gr\u00f6\u00dferen Verm\u00f6gens\u00fcbertragungen ist die fristgerechte Meldung entscheidend, um Strafen und Beweislastumkehr sicher zu vermeiden.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Your Benefits with Legal Assistance<\/h2>\n\n<p class=\"wp-block-paragraph\">Our specialized law firm fulfills all obligations in good time, calculates the tax implications precisely and structures contracts in such a way that your interests are best protected. We accompany you through the entire process, from the initial analysis to the implementation, and ensure that you do not miss any deadlines or reporting obligations. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Frequently Asked Questions &#8211; FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-972c8b74 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-6b30bb7b \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Is there still a gift tax in Austria?<\/span><\/div><div class=\"uagb-faq-content\"><p>No. There has been no gift tax in Austria since 2008. Nevertheless, certain gifts must be reported to the tax office and real estate transfer tax is payable on real estate.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-5426c70c \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">When do you have to report a gift to the tax office?<\/span><\/div><div class=\"uagb-faq-content\"><p>A report is required if movable property such as cash, jewelry or company shares exceeds the value of \u20ac15,000 within five years. For gifts between relatives, a limit of \u20ac50,000 per year applies. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-af2c5f4e \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Which gifts are exempt from the reporting obligation?<\/span><\/div><div class=\"uagb-faq-content\"><p>Exempt are usual occasional gifts up to \u20ac1,000 (e.g. birthdays, weddings), household goods, clothing, certain residential gifts between spouses and donations to non-profit organizations.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-d298f0ea \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Do you have to report real estate gifts?<\/span><\/div><div class=\"uagb-faq-content\"><p>No. Properties are not subject to reporting under the Gift Reporting Act, as the tax office automatically records them via the real estate transfer tax. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-e2a9c51f \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">What penalties are threatened if a gift is not reported?<\/span><\/div><div class=\"uagb-faq-content\"><p>Anyone who does not report a gift that is subject to reporting risks a fine of up to 10% of the fair value. In addition, a reversal of the burden of proof may occur. A voluntary disclosure within one year can have a liberating effect.  <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Gift Tax For decades, the gift tax in Austria was an instrument of taxation when assets were transferred gratuitously from one person to another. 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