I want to make payments for another person’s home loan. Is this subject to gift tax?

If you make payments for a home loan that belongs to another person, the sums of money you pay are considered a gift to the other person. These payments are therefore subject to the same rules as any other gift. If the sum of these payments amounts to €5,000 or more over a three-year period, the person with the home loan must file a gift tax return and pay gift tax on the loan payments you have made on their behalf.

Instructions for filing and paying gift tax