Filing a gift tax return

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).