Who
Taxable persons who donate financial assets to their spouses or children may claim a deferral of tax liability assessment. When taxable persons claim a deferral of their tax liability assessment, their tax liability is not determined for the time when they dispose of their financial assets in favour of their spouses or children, but the assessment of their tax liability is deferred until the next taxable disposal of financial assets donated by their spouses or children.
When
Taxable persons donating property must claim a deferral of assessment of their tax liability for disposal of financial assets within 15 days of donation date, and taxable persons donating securities or equity interests in companies, cooperatives and other legal forms of businesses by 28 February of the current year for donations in the previous year.
Taxable persons donating securities or equity interests in companies, cooperatives and other legal forms of businesses must claim a deferral of assessment of their tax liability for disposal of financial assets within 15 days of donation date and by 28 February of the current year for donations in the previous year provided that they file a return for all their disposals of securities and equity interests in the previous year.
Where and how
Taxable persons referred to in the preceding paragraph must claim a deferral of the assessment of their tax liability for the disposal of financial assets with the tax authority with which they are obliged to file their capital gains tax returns.
Forms
Declaration of the claim for tax liability assessment deferral in donating capital to a spouse or a child
Electronic submission Fill/print Instructions