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Is a donation from abroad taxed?


Question:

I currently work and live in the Netherlands. My parents intend to send me 500eu per month as a donation. Will I have to pay taxes for that?

Answer:

You don‘t have to pay tax on the donation you receive from your parents who live outside the Netherlands.

For more details see Tax on a gift to a Dutch resident fro m foreign based parents.



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Comments (2)
Comment by Nowak Ela on Tue, Jul 12th, 2016 at 10:45 PM
Your comment concerning tax-free donation by foreign based parents to a Dutch resident is extremly important for a wide group of donors. Could you please refer to the precisely defined legal rules (articles of a legal act). i this case? Thanks.
Comment by Arjan Enneman on Mon, Aug 29th, 2016 at 1:57 PM
The rules are defined in the "Successiewet" (SW). Article 1.1.2 SW states that gift duties are levied on gifts received from somebody who was living in the Netherlands at the time of the gift. Article 3.1 SW extents this by stating that a person with Dutch nationality who left the Netherlands less than 10 years ago is assumed to live in the Netherlands at the time of the gift. Article 3.2 states that every person who lived in the Netherlands less than 1 year ago is assumed to live in the Netherlands at the time of the gift. So in article 3.2 nationality is not an issue.
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