Based upon the Succession Code 1956 (the Code), gift tax is levied. Gift tax is due on the value of all gifts made by a person who was a resident or was deemed to be resident in the Netherlands at the time of the gift. Like the rules for levying inheritance tax, to determine whether the donor was a resident of the Netherlands at the time of the gift, all facts and circumstances are taken into account. With regard to persons who do not have Dutch nationality, for a one-year period after departure, they are deemed to be a resident of the Netherlands.
Gifts may be shaped as revocable or irrevocable. Gifts acquired from the same donor within a calendar year are treated as one gift. Spouses and unmarried partners are deemed to be one and the same person for gift tax purposes. Parents are considered as one donor with regard to all gifts to their children within one calendar year. These rules should be taken into account when calculating the gift tax due.
The rates for inheritance tax and gift tax are the same. The following rates are all based on figures that apply in 2013.
A so-called double progressive system applies. The applicable tax rate depends on the relationship in existence between the person who acquires property and the deceased person or the donor (e.g., is he or she a child or a brother or sister). Furthermore, the amount of tax due also depends on the size of the acquisition.
The rates are split up into three categories: (1. partner/childeren 1.a. grandchilderen 2. other persons)
| Tariefgroep | Waarde van de schenking | Schenkbelastingpercentage | |
|---|---|---|---|
| 1. | Partners en kinderen | € 0,- tot € 118.254,- meer dan € 118.254,- |
10% 20% |
| 1a, | Kleinkinderen | € 0,- tot € 118.254,- meer dan € 118.254,- |
18% 36% |
| 2. | Overig | € 0,- tot € 118.254,- meer dan € 118.254,- |
30% 40% |
Several exemptions apply for inheritance tax and gift tax. The following amounts are all based on figures that apply in 2013.
The most important annual exemptions for gift tax are:
| Jaarlijkse schenking 2013 | Vrijstelling schenkbelasting |
|---|---|
| (pleeg) kind | € 5.141,- |
| kleinkind | € 2.057,- |
| overig | € 2.057,- |
Special exemptions for gifts from parents to their childeren whose age is between 18 and 40.
| Eenmalige schenking 2013 | Vrijstelling algemeen doel | Vrijstelling t.b.v. de eigen woning (verbouwing of aflossing hypotheek) of een dure studie |
|---|---|---|
| Kind 18 t/m 39 jaar | € 24.676 | € 51.407 |
| Tijdelijke verruimde vrijstelling. Vanaf 1-10-2013 | € 100.000,- (niet van toepassing bij dure studie) |
Gifts received from a Dutch charity (so called: algemeen nut beogende instelling (ANBI)) in accordance with the statutes of the charity
are exempted. The same applies to gifts given to such a charity.