36According to the case-file submitted to the Court, the amount of the tax on gifts of immovable property in Germany is calculated pursuant to the ErbStG on the basis both of the value of the property and of the family relationship, if any, between the donor and the donee. Neither of those criteria depends on the place of residence of the donor or the donee. Consequently, as regards the amount of gift tax payable in respect of immovable property in Germany which is the subject of a gift, there cannot be any objective difference justifying the unequal tax treatment of the situation in which neither person resides in that Member State and that in which at least one of them resides there. Ms Mattner’s situation is therefore comparable to that of any donee who acquires immovable property in Germany by gift from a person resident in Germany with whom there is a family link, and also to that of a donee residing in Germany who makes that acquisition from such a person who is not resident there (see, to that effect, Jäger, paragraph 44; Eckelkamp and Others, paragraph 61; and Arens-Sikken, paragraph 55).