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Gift tax return
The gift tax return
After you have received a gift, it is crucial to file a correct gift tax return. You have to do this to avoid a tax assessment later on. The TaxSavers is happy to help you with filing a complete and correct gift tax return.
I received a gift
Did you receive a gift? Often, you have to deal with gift tax. Be aware: not only money is considered a gift. All things with value, such as a car or a house, are considered as a gift.
But how much tax do you have to pay? It depends on several factors, namely: the value, the relationship you have with the donor, and the aim of the gift. We elaborate on this on this page.
You must file the gift tax return to the Dutch tax authorities (Belastingdienst) before the 1st of March in the year after the gift.
Tax exemptions 2023
In some situations, you do not have to pay gift tax. There are several tax exemptions that depend on the value of the gift, your relationship with the one who granted you the gift, and the aim of the gift. In this table you can see what the tax exemptions are:
|Child 18-40 years||One-off €28,647 (or one-off €60,298 in case of an expensive study)|
|Child 18-40 years or other receivers younger than 40 years.||One-off €28,947 for an owner-occupied home|
|Other receivers||€2,418 annually|
How much gift tax do I have to pay in 2023?
The amount that exceeds the tax exemption is taxed at a certain tax rate. The applicable tariff depends on your relationship with the person who granted you the gift. The tariffs can be found in this table:
|Gift||Partner and children||Grandchildren and further descendants||Other receivers|
|€ 0 – € 138,641||10%||18%||30%|
|€ 138,641 and more||20%||36%||40%|
We are happy to help!
Do you still have some questions left regarding the gift tax return? Or to you have other tax-related questions? We are happy to help you. Feel free to contact us using our information mentioned below.