Taxes on a bank transfer

Hi there I live in Germany and have a uk partner. I would like to gift money so the uk partner can buy a property in the uk about 40.000GBP? What taxes do I have to consider. Thank you

Hi,

There are no Income Tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends. These would then potentially be subject to tax. Further guidance can be found here:

Tax on savings interest

Tax on dividends

Thank you.