When you receive a gift above the regular gift tax exemption, you have to file a gift tax return. Usually, the recipient pays the gift tax. However, if you receive a gift from abroad while you are living in the Netherlands, you may not have to file a gift tax return at all.
Have you received a gift from abroad?
Whether you have to file a gift tax return for a gift from abroad depends on the nationality of the donor and the relationship he or she has with the Netherlands.
The donor has a Dutch nationality
If the donor has Dutch nationality, you must file a gift tax return if the donor moved out of the Netherlands less than ten years ago. Has the donor not lived in the Netherlands for more than 10 years? You don’t have to pay gift tax.
Example. Your parents (who have Dutch nationality) moved to Spain 8 years ago, while you remained in the Netherlands. If your parents give you €50,000, you are generally required to file a Dutch gift tax return, as the 10-year rule still applies.
If you meet the conditions for the one-off increased exemption — for example, you are between 18 and 40 years old and have not used this exemption before — you may apply it. In 2026, this exemption is €33,129 for a freely spendable gift from parents.
In that case, you would pay gift tax on the remaining €16,871 (€50,000 minus €33,129).
Note: the enhanced exemption for home purchases (the “jubelton”) was abolished on 1 January 2024 and is no longer available.
Gift tax rates for children in 2026 are 10% on amounts up to €138,641 and 20% on amounts above that threshold.
The donor has another nationality
If the donor does not have Dutch nationality but has lived in the Netherlands, you no longer need to file a gift tax return if the donor moved out of the Netherlands more than one year ago.
The donor has never lived in the Netherlands
If the donor has never lived in the Netherlands, you do not have to file a gift tax return, regardless of nationality.
How much gift tax do you pay?
Sometimes you receive a gift from abroad, but you still have to file a gift tax return. For example, if a family member (French nationality) has moved to France, but has already made a donation within one year. In such cases, you must file a gift tax return. The gift tax rate depends on your relationship with the donor and the height of the gift.
Help with your gift tax return
Speak directly with one of our tax advisors
Could you use some help with the gift tax return in the Netherlands? Or would you like some help with financial planning? We are happy to help! You can contact us using the details below.
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Send your message to + 31 20 – 2170120
Call us on +31 20 – 2170120
