Donating as a Trustee: Important Information

Questioner

I've had a joint account with my mother for years. Since then, she's been diagnosed with Alzheimer's disease, and I've become her guardian (this was necessary due to the sale of her house). My question is, am I now allowed to make a gift to my sister and myself above the tax-free amount? The bill is either/or, but as trustee, I'm not allowed to enrich myself financially.

Questioner

As a trustee, you may only make gifts with prior permission from the subdistrict court. Such permission is generally granted only if it does not harm the mother's interests and if there is a "tradition of gifting."