Filing your gift tax return in the Netherlands

Gifts can bring joy, but they can also lead to tax obligations. Any person who lives or has lived in the Netherlands can be liable to the Dutch gift tax. In the Netherlands, gift tax (schenkbelasting) applies to the transfer of assets, including money, real estate, and valuable possessions. Whether you’re giving or receiving a gift, it’s important to file your gift tax return with the Dutch Tax Authorities by March 1 each year to avoid unexpected tax liabilities. We can help you with our online tax filing service.

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Gift tax in the Netherlands: when to file a gift tax return

The gift tax in the Netherlands applies to any gift given by a Dutch resident to another individual, irrespective of whether the recipient resides within or outside the Netherlands. Someone will need to file a gift tax return, when what they receive or give exceed the exemption that applies to their scenario. The exemption that applies, is determined by the relation the giver and the receiver have to each other. Gifts between parents and their children often have much larger exemptions, than gifts between two third-parties.

Gifts from someone abroad

When you are either giving a gift to or receiving a gift from someone abroad, the taxation process becomes more complicated. This is because when you are dealing with multiple countries, it is possible that more than one country will claim that they have the right to tax the gift. Because of this, the Dutch gift tax has certain rules about these scenarios. The Dutch gift tax legislation therefore looks at the person giving the gift, to see if they will tax that gift. This means that when you receive a gift from someone abroad, that no Dutch gift tax will be due. Due note that this does not mean that no tax will be due. The country of origin of the giver, will most likely still consider this gift taxable in that country, depending on their legislation.

Gifts to someone abroad

When giving a gift to someone abroad, the Dutch gift tax states that, because you live in the Netherlands, the gift is taxable in the Netherlands. This will mean that there will need to be a gift tax return filed, and that Dutch gift tax will need to be paid. There is no difference in rules for giving to someone abroad and gifting to someone in the Netherlands. The same rules apply and therefore, the same exemptions also apply.

Gift and inheritance tax rates 2023/2024

How much gift or inheritance tax you pay depends on your relationship with the deceased and the value of the gift or inheritance. The table shows which rate applies to you. Tax rates are the same for 2024 as 2023.

Value of gift	Partner and (foster or step) children	Grandchildren and further descendants	Other persons
€ 0 – € 138.641	10%	18%	30%
€ 138.642 and more	20%	36%	40%

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Gift tax exemptions in the Netherlands 2023/2024

Sometimes you don’t pay gift tax. When is that the case? That depends on your relationship with the donor as well as what you use the money for.

Tax exemptions that recur every year

You may receive up to €6.035 from your parents in 2023, without paying tax. All gifts you receive from January to December will be added together.
Do you receive money from someone other than your parents? Then the first €2.418 is tax-free. This applies per donor. So, you can receive €2.418 tax-free from multiple donors.

Do you get more than the above amounts? Then you pay tax on that portion if no other exemption applies.

Gift received by	2022	2023	2024
Child of parents	€5.677	€6.035	€6.035
Remaining recipients	€2.274	€2.418	€2.418
Child of parents (18 to 40 years) used once without restriction	€27.231	€28.947	€28.947
Child of parents (18 to 40 years) used once for education	€56.724	€ 60.298	€60.298
Child of parents (18 to 40 years) used once for purchase of house	€106.671	€28.947	€0
Remaining recipients once for purchase of house	€106.671	€28.947	€0

One-time tax exemption

Are you between 18 and 40 years old? Then you may claim a large exemption once in a lifetime when you receive a gift from your parents. You can choose between.

Get a one-off tax-free gift of up to €28.947 from your parents. You can choose what to spend the money on. If you don’t have that age yourself, but your tax partner does, you can also make use of this exemption.
A one-off exemption for a gift of up to €60.298 if you spend it on an expensive study. It only covers studies costing more than €20.000 a year.
A one-off exemption for a gift of up to €28.947 for your own home. This gift has been significantly reduced since 1 January 2023.

You may also receive a high tax-free gift from someone other than your parents. This is even if you are between 18 and 40 years old. In this case, the high exemption only applies if you spend the donation on your home. For example, to pay off your mortgage. Even then, the maximum of €28.947 applies.