Gifts are generally taxed with their money-equivalent in Germany, but there are exemptions, depending on how you are related.

The name of the tax is: *Schenkungssteuer* and here is some [detailed information][1] (in German)

What you do with your possessions after they are gifted to you will underly the same rules as if you bought it, so if you sell a stock it is generally subject to the [*Abgeltungssteuer*][2], if you sell it without any gains, that is nil though.

*(Disclaimer: This is to the best of my knowledge, but I am not a legal professional and may not be held liable for any errors)*


  [1]: https://www.anwalt.org/schenkungssteuer/
  [2]: https://de.wikipedia.org/wiki/Abgeltungsteuer