Assume I inherit eur45,000 from a deceased uncle on 01 April 2014; AND the current "nil" threshold amount is eur30,150.
I pay the taxation due on the inheritence i.e. 33% x [eur45,000 - eur30,150] = eur4,950.
This leaves my post-taxation residual as eur40,050.
Due to financial circumstances, I immediately decide to split this residual sum between immediate family members i.e. eur30,050 to my father & eur10,000 to my brother.
Seperarely, my father would've already received eur20,000 from my deceased uncle, with my brother also inheriting eur10,000.
Both these seperate, individual inheritance amounts are below the current "nil" threshold amount [eur30,150, as above].
No inheritence tax is therefore payable on both these sums.
Does any additional gift taxation liability, in respect of the monies I then give to both [i.e. eur30,050 & eur10,000, respectively] fall on either my father and/or brother?
Both would receive [below threshold] amounts seperately, from both me & my deceased uncle.
However, the overall amount received by my father [eur20,000 from my uncle & a further eur30,050 from my post-tax residual of eur40,050] would be in excess of the current 30,150 "nil" threshold.
Furthermore, suppose further hypothetical finance problems hit both my girlfriend [i.e. non-spouse] and I in the future.
At this later stage, my father subsequently gifts both my girlfriend & I eur15,000 each [total eur30,000, kust under the original].
Would any gift taxation liability then fall upon my girlfriend and/or I?
Finally, does any additional taxation liability fall upon me?