Tax free gift for Son ( can I retro add it)

Hi all, I want to open a Zurich child account and add a lump sum for 2022/2023 of 6,000. I will add a lump sum 3,000 end of 2024 and a standing order from 2025.

Can I add the amounts for past years 2022 and 2023 - child was born in 2022?

Many thanks for advice here.

No, you cannot backdate gifts, but you can gift whatever you like

Anything over € 3,000 will reduce their lifetime tax-free allowance of € 400,000

Hi,

This article from this thread will confirm why you can't back date the gift.