Eric receives a gift of €100,000 and John, the disponer, pays the tax. This is considered a further benefit. The final tax due will include the tax payable on the gift of €100,000.
If Eric has used up his entire available threshold, the tax on €100,000 at 33% is €33,000. Eric is now considered to have taken a gift of €133,000. The tax is recalculated on €133,000, giving a final amount of tax due of €43,890