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Donation and gift tax

Steve ten Bokum - belastingadviseur
estate planning - schenkbelasting
If you receive a gift or donation, you often pay tax on it. How much you pay depends on several points. Read more here.

If you receive a gift or donation, you often pay tax on it. How much you pay depends on the amount of the donation and your relationship to the donor. Even if you make a donation, you have to deal with tax rules. We are fully aware of the options when it comes to donating and offer insight into your situation. You will then never pay too much gift tax.

Home purchase donation

Want to make a tax-advantaged gift? Giving in life is often fiscally advantageous. With a donation, you can, for example, offer your child(ren) or grandchild(ren) financial support to buy a house or pay for a study. Do you want to support your child to buy or renovate a house? Then the child will pay no gift tax on an amount of up to €28,947 in 2023. You can also donate money to charity. Donating while alive reduces your estate. As a result, heirs will soon have to pay less inheritance tax. We help you make the right choices and draw up a donation plan with a donation agreement.

Vanaf 2024 bestaat de vrijstelling voor een gift, bedoeld voor de aankoop van een eigen woning, volledig niet meer. In beginsel betekent dit dus dat het niet meer mogelijk is om een bedrag voor de aankoop van een woning, belastingvrij te schenken. Wel is het nog mogelijk om gebruik te maken van de eenmalige verhoogde vrijstelling. Deze vrijstelling mag gebruikt worden bij een gift aan een van je kinderen tussen de 18 en 40 jaar. Deze vrijstelling bedraagt € 31.813 in 2024 en kan maar 1 keer gebruikt worden, ongeacht van het aantal jaar sinds de vorige keer dat hierop beroep is gedaan.

Donation on paper

With a gift on paper, you put down on paper that you will give someone an amount of money over a certain period of time. For example, because you can't spare the money now. Or because it is 'tied up' in a house. In notarial deeds, a gift on paper is often called an "acknowledgement of debt out of generosity". By donating on paper, you transfer part of the assets without having to pay them out immediately. This gift is set off against the estate as a debt. Because of this set-off, the heirs owe much less inheritance tax.

Belastingaangifte schenkbelasting 2024

Moet je aangifte schenkbelasting doen? Als je een schenking ontvangt in 2024 die hoger is dan € 2.658 (in 2022 € 2.274 en in 2023 €2.418) dan moet je belastingaangifte schenkbelasting doen. Als je een schenking ontvangt van je ouders, dan ligt de grens bij € 6.633 in 2024. In 2023 was dit €6.035. Wij helpen graag bij het opstellen van de belastingaangifte schenkbelasting.

Need advice on donating?

Question about gifting or gift tax? Advice on avoiding high gift tax? Tax-efficient gifts on paper? We are happy to advise on such issues. Contact us directly if you would like to understand the possibilities. You are assured of real and implementable advice for your specific situation.

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