Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

Is paying the college education cost of my son considered a (taxable) gift?


I am paying for my children's (above 18 years) UK college fees as well as living expenses. Are these expenses considered as gifts? Am I or my children liable to pay any gift tax? We are all Dutch citizens now and we have no 30% ruling.


A parent has to take care of his child. This obligation ends on the 21st birthday of the child (in case of study on the 27th birthday). Sometimes financial support is considered to be a gift, sometimes not. Where is the line?

If your child can't pay the study, then your support is in principle not considered to be a gift. Besides that you can already give € 5,277 (amount for 2015) to your child tax free each year without having to declare anything. There is an additional increased tax free gift possible of € 25,322 which can be agreed if the age of the child is between 18 and 40. If the gift is made for a study, the additional increased tax free exemption can even be € 52,752. This increased exemption applies if the study (without costs of living) costs at least € 20,000 per year. These amounts are adjusted annually. You will have to get the agreement with your child registered with a notary. In the document you can define for which study you made the donation and what the expected costs are. The gift will be transferred under the condition that the study is started within 2 years.

The donation is not tax deductible for the parent and not taxable as income for the child (at least under Dutch tax rules).

Attached Files
There are no attachments for this article.
There are no comments for this article. Be the first to post a comment.
Security Code Security Code
Related Articles RSS Feed
Tax on income earned abroad
Viewed 3920 times since Fri, Aug 30, 2013
What is the so called WOZ value of my house?
Viewed 34274 times since Sun, Nov 20, 2011
Request for a "voorlopige teruggaaf" filed by mistake
Viewed 5192 times since Thu, Mar 14, 2013
How can I submit or change a foreign bank account number?
Viewed 4879 times since Wed, Sep 11, 2013
Do I get a tax refund if I have worked outside the Netherlands part of the year?
Viewed 2317 times since Thu, Oct 18, 2012
Taxation of 13th month, holiday allowance and pension fund
Viewed 13763 times since Thu, Sep 5, 2013
Tax on income from foreign (Sri Lanka) project
Viewed 15545 times since Thu, Jan 10, 2013
Is tax at source withheld on bank account interest?
Viewed 4832 times since Thu, Sep 19, 2013
What is the 4% notional income in box 3?
Viewed 3898 times since Tue, Jun 25, 2013
I pay premiums into a long term savings plan. Which value should I declare under the savings in Box 3?
Viewed 3852 times since Tue, Jun 25, 2013