Gift Tax from Abroad: Do You Owe Tax in 2026?

Does Dutch gift tax apply to a gift from abroad?

It depends on where your donor lives, not on where you live.¹ If your donor never lived in the Netherlands, you owe no Dutch gift tax at all, regardless of your own residency. This guide covers a gift from a donor who lives or lived abroad. A gift between two Dutch residents follows the normal domestic rules instead.

Take Noah. He arrived in Utrecht two years ago. His mother Ingrid, a Dutch national, emigrated to Portugal six years ago. She gifts him €40,000 toward a house deposit.

Whose residency decides, yours or your donor's?

Three facts about your donor decide it. The Belastingdienst looks at your donor's nationality, whether they ever lived in the Netherlands and how long ago they left. Those three answers place your gift on one of three branches.

When does the 10-year rule apply?

A Dutch national donor triggers Dutch gift tax. That holds if they emigrated less than 10 years before the gift. Ingrid, Noah's mother, left the Netherlands six years ago. She is still inside the 10-year window, so her gift to Noah falls under Dutch gift tax. Once she passes the 10-year mark, a gift from her would fall outside Dutch tax entirely.¹

When does the 1-year rule apply?

A non-Dutch donor triggers Dutch gift tax only in one case. That is when they left the Netherlands less than a year before the gift. The window is far shorter than the Dutch-national rule.¹ A non-Dutch donor who moved abroad 18 months ago already falls outside Dutch gift tax.

How much tax would Noah owe?

Noah owes about €687 in Dutch gift tax. He still has to file a return.¹ His mother's €40,000 gift falls under Dutch gift tax, since she emigrated six years ago, inside the 10-year window. Noah is 28, so he can use the one-off exemption for a free purpose: €33,129 in 2026.³ That works only if Noah never used a raised exemption from his parents before. That leaves €6,871 taxable. As a child, Noah pays the lowest rate: 10%, well under the €158,669 bracket.⁴ €6,871 × 10% comes to about €687. Noah still has to file a gift tax return to claim the exemption, even though most of the gift is tax-free. He files it online via Mijn Belastingdienst, the Belastingdienst's own online portal. File it before 1 March 2027 for a gift received in 2026.² Using the gift for a home? The separate one-off exemption for buying a home ended on 1 January 2024.³

What happens to the gift money once it reaches your account?

It counts toward your Box 3 wealth on the next 1 January. It can trigger Box 3 tax. Once Noah receives his mother's gift, the money is his, for every purpose including Box 3. Money not yet spent on his house by 1 January counts alongside his other savings and investments on the valuation date. Box 3 has its own tax-free allowance and rate, separate from gift tax. » More: what counts in Box 3

What should you do next?

Work out which branch of the decision tree fits your donor. Then check whether an exemption covers your gift. Did your donor emigrate as a Dutch national less than 10 years ago? Or leave as a non-Dutch national less than a year ago? Then you file a return if the gift exceeds the annual exemption. You also file one to claim a raised exemption. Did your donor never live in the Netherlands? Then you can stop here, no Dutch gift tax applies. The donor's own country can still levy gift tax, so check the rules there too. Was gift tax already paid abroad on the same gift? Report it in your Dutch return. It can lower the Dutch gift tax. Filing correctly and on time avoids a much larger penalty later. For Noah, that means filing before 1 March 2027.

Want us to file it for you? See how we handle a gift tax return.