The exemptions in 2017 have remained the same, but the first bracket has become shorter compared to the gift tax 2011 and 2012.
Donation exemption (duty-free rate)
Children € 5.320 annually
Children 18 to 40 € 25,526 once
Other receivers € 2.129
The one-time increased exemption is permitted for children up to 40 years or children with a partner up to 40 years.
In addition, the one-off tax-free amount of € 25,526 may be increased to:
- use € 53.176 for an expensive study
- purchase or improvement of a house € 100,000
The tables below show what will be levied on tax after deducting the tax-free rate. Table A. Children, foster children, spouses and partners
Amount of donation Levy
€ 0 to € 122,268 10%
more than € 122,268 20%
Table B. Grandchildren and other recipients of a gift, such as a brother, sister, uncle or aunt
Amount of donation LevyRelation
€ 0 to € 115,708 18% grandchildren
more than € 115,708 36%
€ 0 to € 115,708 30% Others
more than € 115,708 40%
For additional information about tax-free donation and the tax declaration for gift and inheritance in the Almere, Amsterdam or Lelystad region, you can contact Visee Finance without any obligation. You can ask your questions via the contact form on this website or you can use the “Call me back” “Option. You can also call us by calling +31 36 5304248 . We are of course also serving customers outside the Amsterdam / Almere region. Our client portfolio reaches Amsterfoort, Bussum, Breukelen, Naarden and Hilversum.