So if I lend a friend/family like 5k$, do I have to pay tax on that money when my friend/family pays it back to me?


A more concrete example: my brother in the USA would send us let's say 5k$ for some stuff. He's in the USA and we're in another country (Romania). After we send the 5k$ back, will he have to pay tax back on it?


We're talking about bank to bank transactions.



Do you have to pay tax on money received after a friend/family repays money you lent them?