A friend is in the middle of building a house. The costs are skyrocketing and at some point, his brother helps him out with €40,000. No loan. No return benefit. Just family support so that the construction doesn’t completely get out of control. A few weeks later, a letter arrives from the tax office: €3,000 gift tax. For siblings, the allowance is €20,000. The remaining €20,000 is taxed at 15% in this case. Meaning: From the €40,000 that is gifted within the family, €3,000 goes to the state right away. I find it quite remarkable that even when your own family wants to help you in a difficult situation, the state is the first to hold out its hand. (translated)