Start of interest accrual for interest on evasion
In the case of gifts that have been concealed from the tax office, the interest run for evasion interest begins twelve months after the date of the gift.
In the case of evaded taxes, additional interest on evasion is due. While the interest rate is clearly regulated in the law, the point in time from which interest is calculated is not always so clear. In the case of gift tax, the interest run begins twelve months after the unreported gift, according to the Münster Fiscal Court. This corresponds to the three-month notification period plus the average processing time for a gift tax return.