Receiving a gift from abroad
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 (Dutch nationality) moved to Spain 8 years ago, but you stayed in the Netherlands. Your parents give you €50,000. In this case, you must file a gift tax return. If you did not use the one-off increased donation yet (in 2022: €27,231), you can still use it. You pay 10% gift tax on the remaining amount. Our tip? If you wait another two years with the remaining amount, you do not have to pay gift tax on this.
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.