Schenkbelasting (Gift Tax)
Definition
Tax paid when receiving a financial gift from a Dutch donor, subject to annual tax-free limits.
Key Takeaways
- Schenkbelasting is Dutch gift tax paid by the recipient on gifts from Dutch resident donors.
- 2026 exemptions: €2,769 general; €6,946 annual parent-to-child; €31,813 one-time (ages 18–40).
- Tax rates for parent-to-child: 10% (first ~€152,368), 20% (above); lower rates apply to closer family.
- Recipient must file gift tax return within 3 months if gift exceeds exemptions.
Detailed Explanation
Schenkbelasting (gift tax) is a Dutch tax paid by the recipient when receiving a financial gift from a Dutch resident donor. The tax is progressive, with rates varying based on the relationship between donor and recipient. However, substantial annual tax-free exemptions apply to reduce or eliminate tax for most family gifts.
For 2026, the general annual gift tax exemption is €2,769 per donor (for gifts from anyone). For gifts from parents to children, the annual exemption is approximately €6,946. Additionally, parents can give one-time larger gifts to adult children (aged 18–40) of up to approximately €31,813 tax-free for specific purposes like education or buying a home. Above exemption limits, gift tax rates for parent-to-child gifts are 10% on the first ~€152,368 and 20% above that. If you receive a gift exceeding exemptions, you must file a gift tax return within 3 months.