Filing a gift tax return
Have you have received a gift of cash? Then in most cases you will have to file a tax return with the Belastingdienst (Tax and Customs Administration) and pay schenkbelasting (gift tax) on the gift. Whether you have to file a tax return depends on the amount of the gift.
Last updated on 22 August 2022
Lees deze informatie in het Nederlands
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. You can calculate if and how much gift tax you will have to pay using the Gift tax calculator (in Dutch).
Paying schenkbelasting on cash gifts to or from outside the Netherlands
- Are you giving a cash gift to someone who lives outside the Netherlands? The Belastingdienst website explains whether you can give a cash gift to someone who lives abroad without paying tax in the Netherlands (in Dutch).
- Have you received a cash gift from someone who lives outside the Netherlands? The Belastingdienst website explains whether you must file a tax return in the Netherlands on cash gifts received from outside the Netherlands (in Dutch).
Filing a gift tax return
You need to file your gift tax return (in Dutch) with the Belastingdienst. In order to do that, you have to login to MijnBelastingdienst.nl.