Tax class in the case of a gift from the biological father

If the biological father is not also the legal father, the favorable tax class I still applies for a gift to the child.

For a gift from the biological father to his child, the most favorable tax class I with the corresponding tax-free amount of 400,000 euros applies in principle for gift tax. According to the Hesse Tax Court, this does not change even if the biological father is not also the legal father. In contrast to the tax office, the court does not consider the restrictive interpretation of the law to the legal father to be mandatory. Moreover, it contradicts the principles of the case law of the Federal Constitutional Court. The fact that foster children do not fall into tax class I is also irrelevant.