Cash gifts: 6% rate (5% with a charitable donation) and exemption raised to €50,000 from 1 January to 30 June 2027

Cash gifts made in full ownership between 1 January and 30 June 2027 to a descendant (or, failing that, a nephew or niece) aged 18 to under 50 would be taxed at a flat rate of 6%, up to €100,000 per donor and per recipient. The rate would fall to 5% if the recipient passes on at least 1.1% of the sums to certain organisations helping people in difficulty. During the same period, the Article 790 G exemption would rise to €50,000 (from €31,865).