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Gift tax Netherlands

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  • Roy van der Wiel
  • 4 December 2025
  • 4 min

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TAX FREE GIFTS IN THE NETHERLANDS

In the Netherlands it is possible to receive a tax free donation. For example, parents may donate a maximum amount of € 6.713 completely gift tax free to their children in 2025. Over this amount, no gift tax has to be paid by the child. In this article we inform you about gift tax in the Netherlands. In this article we also inform you about specific donations and tax exemptions, for example for the purchase of a house or paying study fees. If you have any questions, please contact us and we will give advice about the possibilities.

TAX FREE DONATIONS FOR A STUDY

The costs for a study in the Netherlands can be high. Fortunately, your parents are allowed to donate € 67.064 tax-free in 2025. However, there are a number of conditions that apply to this tax free donation for study costs. Conditions tax free donation study costs:

  • The study or training costs at least € 20.000 per year, excluding your living expenses.
  • A notary has recorded the donation in a deed which states for which study the donation is intended how much the expected costs of your training program are that the donation will expire if you have not spent the amount on your training before 2028.
  • You have not previously used an ‘increased exemption’. This is a tax-free gift for your own home or an expensive study, or a tax-free gift that you are free to spend.
  • You are between 18 and 40 years old. Or your partner is between 18 and 40 years old. The day of the 40th birthday still counts.
  • You and your parents can prove in writing that the donation has been paid, and that you have actually used it for your studies.
  • If you use this exemption, you may not also choose the free to use donation exemption or the exemption for a house for sale. In fact, you may use one of these exemptions once in your life.
  • You may not use the gift to repay student loans that were incurred before you received the gift from your parents.

TAX FREE GIFT FOR BUYING A HOUSE IN THE NETHERLANDS?

Before 2024, your child could also use the one-time increased exemption for their own home. This exemption was also known as the jubelton. This exemption will no longer exist as of January 1, 2024. As a parent, you may make a one-time tax-free gift of up to €32,195 for any purpose in 2025. You may only use the increased exemption from the same giver (parents) once in your lifetime. You must be between 18 and 40 years old when you receive the gift.

 

NEED ADVICE ABOUT DUTCH GIFT TAX?

Do you need help with your dutch gift tax return or would you like to easily and quickly file your tax return online? Register now in our online portal.

It is also possible to receive personal advice from one of our tax experts. Our tax advisors will inform you about the Dutch gift tax and tax benefits you can obtain in the Netherlands. Think of a donation from your parents who may want to give you an amount for your studies or the purchase of your own home. Prefer personal advice from one of our tax experts? Then book an advisory talk in our portal.

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