Thanks for your input. It is not a mistake. Maybe it something special for Germany. It is a pension "insurance" (maybe roughly comparable to an American Roth IRA). My mother made the insurance contract in her name and also made the payments. But it was always stated in the contract from the beginning that I would receive the money at maturation even when I mother is still alive. It is now the question can I consider this as a gift because she made the payments or do I have to declare it on my tax? If I have to declare I could not find anything where I could put it.
