@markusmmayer-gmx , as I understand from your post -- you are German citizen, living in the USA. For federal tax purposes, gifts and inheritances are not taxed . However, as I pointed out earlier, if you intend to sell the gifted asset while still under US tax laws, it is more tax benign if the transfer occurred as part of inheritance rather than gift because your basis ( cost ) for purposes of gain computation for a gift is the donor's basis. Thus if you parents spent only US$100K acquiring and improving the property 30 years ago and the current fair Market Value ( FMV) of the asset is US$500K a gift will result in your basis being US$100K and therefore sale of the asset today will result in FMV ( US$500K) less Basis of US$100K ==US$400K gain and taxed at 20% in the year of the sale-- to you . However, if it was inheritance then the FMV would be your basis and thus may not be any taxation for US purposes. I don't know if your parents have the luxury of delaying the transfer such that it becomes inheritance for you ( many countries have wealth tax , US does not currently ).
I don't know if I am answering your real question or not . If you wish for a more private discussion, you can always PM me and the questions and answers will be outside this public board. But even then Personally Identifiable info sharing is discouraged but we can use hypothetical figures to work things out. I am assuming here that you are a Green Card holder and therefore intend to be under the US tax laws for the foreseeable future.
Gruesse
pk
