German gift agreement template for money
This German gift agreement template records a gift of money in writing (Schenkungsvertrag) and checks whether it stays within the gift tax allowance together with earlier gifts.
Independent site, not a law firm: a standard template, like a book of legal forms, not legal advice.
Example: €50,000 to your own child — change any figure to see your own result
Allowance still unused
€350,000
allowance €400,000 per 10 years, tax class I (ss. 15, 16 ErbStG)
| This gift | €50,000 |
| With earlier gifts | €50,000 |
| Report to the tax office | within 3 months (s. 30 ErbStG) |
A standard template, like a book of legal forms: no review of your individual case and no legal advice. What you type stays in your browser.
Giving money in Germany is a gift contract (section 516 BGB). A promise to give in the future needs a notary; but if the money is transferred straight away, the gift is valid once credited, notary or not (section 518(2) BGB). A written agreement is still worth having: it proves it was a gift and not a loan, and it helps with the tax office. A gift is tax-free up to the allowance in section 16 ErbStG, which depends on the relationship: €500,000 for a spouse or civil partner, €400,000 for each child, €200,000 for grandchildren and €20,000 for parents, siblings, nieces, nephews and everyone else. All gifts from the same person within ten years are added up (section 14 ErbStG). Give a child €50,000 and €350,000 remains free. Every gift must be reported to the tax office within three months (section 30 ErbStG), even when no tax is due. The agreement prints in German.
Schenkungsvertrag über einen Geldbetrag
Zwischen ____________________________, ____________________________, __________________ (Schenker)
und ____________________________, ____________________________, __________________ (Beschenkter)
wird folgender Schenkungsvertrag geschlossen:
§ 1 Gegenstand
Der Schenker schenkt dem Beschenkten einen Geldbetrag von 50.000,00 € (in Worten: fünfzigtausend Euro). Beide sind sich einig, dass die Zuwendung unentgeltlich erfolgt (§ 516 Abs. 1 BGB).
§ 2 Vollzug
Der Schenker überweist den Betrag am 14. November 2026 auf das Konto des Beschenkten, IBAN ___________________________. Mit der Gutschrift ist die Schenkung vollzogen (§ 518 Abs. 2 BGB).
§ 3 Steuer
Die Parteien zeigen die Schenkung dem zuständigen Finanzamt an, soweit § 30 ErbStG dies verlangt. Eine etwaige Schenkungsteuer trägt der Beschenkte, sofern nichts anderes vereinbart ist.
§ 4 Annahme
Der Beschenkte nimmt die Schenkung an.
__________________, den 14. November 2026
Schenker
Beschenkter
Checked by Radif Partners · Editorial policy · Method and sources
German gift agreement and allowance: worked examples
The calculator adds today’s gift to earlier gifts from the same person in the last ten years and compares the total with the allowance. Anything above it is taxable; the tax office sets the rate for the tax class, and the calculator does not estimate it.
| Recipient | This gift | Earlier within 10 years | Still free | Above allowance |
|---|---|---|---|---|
| Child | €50,000 | €0 | €350,000 | €0 |
| Child | €150,000 | €300,000 | €0 | €50,000 |
| Grandchild | €60,000 | €0 | €140,000 | €0 |
| Niece | €25,000 | €0 | €0 | €5,000 |
What the agreement covers and what it does not
Four short clauses: the amount in figures and words with an optional purpose, the transfer on a given day to a given account, reporting to the tax office, and acceptance by the recipient. Rights to claim the gift back, conditions or offsetting against a later inheritance are not included; they need advice. If a car is passed on instead of money, the car sale contract describes the vehicle in more detail. The tax classes are set out in section 15 ErbStG.