Schenkbelasting wordt geheven over ontvangen schenkingen, zoals geld, goedkope woningverkoop of renteloze leningen. Ontvangers moeten vaak schenkbelasting betalen. Jaarlijkse tarieven en vrijstellingen worden vastgesteld; in 2023 is € 2418 belastingvrij per jaar voor alle personen, en € 6.035 voor ouders aan kinderen. Het te betalen bedrag hangt af van de relatie tot de schenker, de ontvanger’s leeftijd en het doel van de schenking

What is the deadline for the gift tax return?

Als je dit jaar een schenking ontvangt, dan wil de Belastingdienst dat je volgend jaar voor 1 maart aangifte doet. Ook als je geen aangifteformulier krijgt. Overigens kan de gever de schenkbelasting ook afhandelen. Dit gebeurt vrij weinig omdat de schenker meer belasting betaalt dan de ontvanger.

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Gift tax return

Q: Know how to save on your gift tax return

Krijg je een schenking, dan wil je voorkomen dat je veel schenkbelasting betaalt. Onderzoek daarom goed hoe het met de vrijstellingen zit. Doe dit voordat je een gift accepteert of ontvangt. Onze fiscalisten helpen je met plezier en stellen de aangifte schenkbelasting op.

Q: Does the donor live abroad?

Als je in Nederland woont en een schenking ontvangt van een Nederlandse inwoner, moet je altijd aangifte doen voor schenkbelasting. Bij een schenking uit het buitenland door een Nederlandse schenker, doe je alleen aangifte als de schenker minder dan 10 jaar geleden naar het buitenland is verhuisd. Als de schenker meer dan 10 jaar in het buitenland woont, betaal je geen schenkbelasting. Ontvang je een schenking uit het buitenland van een niet-Nederlandse schenker, dan dien je alleen aangifte te doen als de schenker binnen een jaar na vertrek uit Nederland schenkt. Bij vragen over schenkingen vanuit het buitenland bieden wij internationaal fiscaal advies.

Q: When should you file gift tax returns?

Ontvang je meer dan de algemene vrijstelling, dan dien je aangifte schenkbelasting te doen. Let op: soms telt de Belastingdienst giften van meerdere personen bij elkaar op. Dit gebeurt bijvoorbeeld als je in 1 jaar een schenking van je (stief)vader en je (stief)moeder krijgt. Of van je opa en je oma.

Q: May the donor pay the gift tax?

Ben je ontvanger van een schenking of gift? Dan ben je verplicht om aangifte schenkbelasting te doen en betaal jij meestal zelf de schenkbelasting. Dat is niet het geval als de schenker ervoor kiest om de schenkbelasting te betalen. Het bedrag aan schenkbelasting wordt door de fiscus gezien als een verhoging van de schenking. Het zogenoemde ‘netto’ schenken of schenken ‘vrij van recht’.

Get a grip on your gift tax return by seeking tax advice on time

More information

Niek Pilgram

tax specialist
+31 (0)35 628 57 53
niek@habermehl.tax

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What is gift tax?

Gift tax is the tax imposed on the value of what a person has received by gift. Examples include donating money, selling a home too cheaply to another person, or providing an interest-free loan.

Are you considering making a gift or receiving a gift? If so, in many cases the recipient must pay gift tax. Gift tax rates and exemptions are set annually. In 2023, €2418 per year may be donated tax-free to all individuals. The amount that may be donated from parent(s) to child is €6,035. The amount of gift tax payable depends on:

Know how to save on your gift tax return

If you receive a gift, you want to avoid paying a lot of gift tax. Therefore, research the exemptions carefully. Do this before you accept or receive a gift. Our gift tax advisors will be happy to help you and prepare your gift tax return.

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Does the donor live abroad?

If you live in the Netherlands and receive a gift from another resident of the Netherlands you must always file a gift tax return.

Do you receive a donation from abroad and is the donor Dutch? Then you only have to file a gift tax return if the donor moved abroad less than 10 years ago. If the donor has lived abroad for more than 10 years you do not have to pay gift tax.

Do you receive a donation from abroad and does the donor not have the Dutch nationality? Then you only have to file a gift tax return if you receive the gift within a year after the donor left the Netherlands.

Do you have questions about a donation from abroad? We know the ins and outs and will give you international tax advice.

When should you file gift tax returns?

If you receive more than the general exemption, you must file a gift tax return. Note: sometimes, the tax authorities add up donations from several people. This happens, for example, if in one year you receive a gift from your (step) father and your (step) mother. Or from your grandfather and your grandmother.

What is the deadline for the return

If you receive a donation this year, the tax authorities want you to file a tax return before 1 March next year. Even if you do not receive a tax return form. By the way, the giver can also handle the gift tax. This happens rather rarely because the giver pays more tax than the receiver.

May the donor pay the gift tax?

Are you the recipient of a gift or donation? If so, you are required to file a gift tax return and you usually pay the gift tax yourself. This is not the case if the donor chooses to pay the gift tax. The amount of gift tax is seen by the tax authorities as an increase in the gift. It's called "net" gifting or gifting "free of duty.

How much tax do I have to pay on the donation?

The amount of gift tax you pay varies from 10 to almost 40%. The rate depends on the value of the gift and your relationship to the giver. In addition, it is also good to pay attention to whether:

your partner receives a gift in the same year
the gift(s) will make you pay wealth tax on your income tax return
You have already received a donation whereby an exemption has been claimed. It is possible that, in the case of a subsequent donation, you will no longer be able to use the exemption, even though you did not use the full amount before.

What are the exemptions?

Exemptions are donated amounts on which you do not pay gift tax. There are exemptions for partners and children. They pay a lower tax rate than grandchildren who receive a gift. In turn, grandchildren pay less than other acquirers. The further removed the (blood) relationship is, the higher the tax to be paid.
Gift tax exemptions:

This is how we support you with your gift tax return

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Exceptional situations for the gift tax

In exceptional situations, you may not have to pay any tax at all on a donation. Here are 4 examples:

someone helps you to pay off urgent debts
you receive a donation from a family member or acquaintance who lives abroad
a person gives you a gift because they want to correct a big financial mistake
Your ex-partner is contributing to your expenses while you are not entitled to alimony

Take a good look at the conditions and make sure you don't overestimate your assets.

Seek tax advice and benefit from our knowledge

We have years of tax experience and up-to-date (international) tax knowledge. With Habermehl you can not only file your gift tax return, but also get tax advice. Benefit from our knowledge on, among other things:

Take advantage of one-time higher gift tax exemption

Your (step) parents can give you 1 tax-free gift more than the general exemption. This can be for a general purpose or for an expensive study. Your parents or others may also give you a gift for your own home. Important information:

Good tax advice pays for itself

Nobody wants to pay too much tax. And certainly not for a donation. Will you be receiving a gift or a paper donation soon? Please contact us. It would be a shame to miss out on an exemption because you don't know the rules or misinterpret them.

Are you striving to transfer your assets to the next generation as favorably as possible? Then it is advisable to seek tax advice on gifts. As a gift tax advisor, we know all about gift tax returns, the right time to make gifts and about the level of rates and exemptions.

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