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Tax on a gift to a Dutch resident from UK based parents

Question:
 
Hi - I live in the Netherlands since 2006 and my parents have suggested that they may give me a gift of money which they would pay into my Dutch account. would I be taxed by the Dutch authorities on this?
 
Answer:
 
Dutch gift duties do not have to be paid if the person who donates the money is living outside the Netherlands.
 
This is only different if:
 
- this person has the Dutch nationality and left the Netherlands less than 10 years ago;
- this person doesn‘t have the Dutch nationality, but was living in the Netherlands before and left the Netherlands less than 1 year ago.
 
 
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Comments (6)
Comment by Sara on Sat, Apr 11th, 2015 at 1:16 PM
In this case, will it be all tax free regardless the amount of money transferred from abroad? Even if it exceeds 5277 euro (free gift tax border amount from parents to child in NL) ? Also, is there any chance that the Dutch tax office will contact us for further information for a transfer? If so, how can we avoid it?I am a permanent visa holder and my father is planning to send me a considerable amount as a gift every year.
Comment by Arjan Enneman on Thu, Sep 24th, 2015 at 3:41 PM
The whole gift will be tax free, there is no threshold applicable.
Comment by Cosmo on Sun, Feb 7th, 2016 at 11:17 PM
In my situation, my parents (resident for years in the UK, with UK nationality) wish to gift me some of the proceeds of the sale of a house in Holland, which they have been renting out for 20 years (and paying tax to the Dutch authorities for). Will this gift still be treated as tax-free since they are living outside of the Netherlands? Thanks.
Comment by Arjan Enneman on Tue, Feb 9th, 2016 at 2:33 PM
Correct. Tax free in the Netherlands. But possibly tax has to be paid in the UK by your parents. That may have to be checked.
Comment by Highlander on Wed, May 4th, 2016 at 7:53 AM
Very interesting. So in summary, gifts (including inheritance) will not be tax liable in NL if the nationality of the gift giver (or deceased) is a non-Dutch national. I think that‘s clear. One small question / detail, however - given the punitive fines on undeclared income (now upto 60% even for "voluntary" disclosures), is it necessary to mention any gifts and inheritance received on the Dutch tax return? And if so, should this be done in the tax submission made in the year following the receipt of the gift / inheritance, or more immediately? Thanks.
Comment by Arjan Enneman on Fri, May 27th, 2016 at 11:49 AM
The gift itself won‘t have to be declared in your tax return. But due to the gift your savings will increase. If you have to declare your savings you may have to pay more income tax. Tax on savings is based on the value of the savings on 1 January of the tax year. See www.expatax.nl/box-3
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