What about tax-free donations for an owner-occupied home?

Do you want to buy or renovate a house? And will you receive a gift for this in 2022 from, for example, your parents? Then you pay no gift tax on an amount of up to €106,671 (€105,302 in 2021). This one-off increased exemption for the owner-occupied home will also be continued in 2022.

Be aware!
The government has plans to reduce the one-off increased exemption for owner-occupied homes as of 1 January 2023 and to abolish it in 2024. https://www.belastingdienst.nl/wps/wcm/connect/nl/schenken/content/belastingvrije-schenkingen-voor-koopwoning

General tax-free donation
How much can I gift my child tax-free if they do not use the 'jubelton'?

In any case, in 2022 € 5,677 (€ 6,604 in 2021). This amount is the annual exemption for gifts from parents to their child. The Tax and Customs Administration also understands 'child' as a foster child and a stepchild.

Please note that parents are seen as 1 donor. This also applies if you are divorced. Does your child have a partner and do you give them an amount separately? Then this also counts as 1 donation.

Your child pays gift tax if everything added up is higher than the exemption.



First deduct the exemption from the gift and then take the percentage that applies to you from the table. You use that percentage to calculate your gift tax.

Is the value of the donation higher than € 130,424? Then you pay a higher percentage on the part of the donation that exceeds this amount.

New calculation box 3-wealth tax, how does it work?

In the new calculation of your box 3 income, they assume the actual distribution of your savings and investments, and no longer the fictitious distribution. See how it works.

https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/nieuwe-berekening-box-3-inkomen