Taxable Value for Gift from Parents

Macbookair

Registered User
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My parents are considering gifting me some land. I believe the threshold for gifting from parents to children is €250k? Is this correct?

Do I have to get the land valued for taxable value? The land is worth approx €80k. Do I need to keep keep paperwork on file of the value of the land at the time it was gifted to me?
 
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