Realization of a formally invalid gift promise

A gift promise by the testator that is invalid in form can still be effectively implemented by the heir, as a result of which the gift is then not subject to double inheritance tax.

A promise to make a gift must be notarized in order to be effective. However, according to the law, this formal defect is cured by the actual implementation of the gift. For tax purposes, this also applies if the gift is only executed by the heir from the estate. In this case, too, the testator is then deemed to be the donor and not the heir, for example, the Federal Fiscal Court has ruled.