Which transactions are subject to gift tax?		  		  
		   		      	      		       		    	      	  		      	      	  		      	      					
           	           	
           	                
  			  
				
				  				  				  				  				  				  				  				  				  				Any donations among the living are subject to gift tax.
This includes, among other things
- Any free gift,
- The enrichment which a spouse experiences when the joint property is agreed upon,
- Any compensation for a renunciation of inheritance,
- Anything a heir transfers to the successor with regard to the arranged inheritance before its entry.