Have you received a gift, such as money or goods? If so, you need to check whether you need to declare it. Gift tax returns must be filed with the Belastingdienst (Tax Administration).
Last updated on 23 December 2025
When do I need to file a gift tax return?
Visit the Belastingdienst website to find out when you need to file a gift tax return (in Dutch). For example, you will need to file a gift tax return if the gift exceeds a certain amount. In some cases, you do not have to pay gift tax, such as if you are under the age of 27 and use the gift to pay for studies.
You can calculate if and how much gift tax you will have to pay using the Gift tax calculator (in Dutch).
Filing a gift tax return
You need to file your gift tax return (in Dutch) with the Belastingdienst.
Laws and regulations (in Dutch)
More information on this topic
For deaths occurring on or after 1 January 2026, the following applies: gifts given in the last 180 days before a person’s death are considered exclusively part of the inheritance. In that case, you do not have to file a gift tax return. This prevents double taxation and ambiguous offsetting. The amount of the gift is subject to inheritance tax only.
Use the Tax Administration website to check whether you have to file a gift tax return for a foreign gift (in Dutch).
More information about gift tax can be found on the Tax Administration website.