Well, the point is: can you (alive or dead) donate money to your children, without your kids being taxed. If you hire your son or daughter into your own company, he or she should pay tax. If you hire your son or daughter to do basically nothing (you just give them money), they still have to pay tax. If you donate money to your kids a week before you die, they still have to pay tax. Should that change if you actually are dead? And: should there be different taxation rules when the one who pays you is a parent? Maybe an exception is fair, when the kids are still dependent on daddy's monye? Just soem thoughts, before we jump to conclusions.