How do I prepare a gift to my child?
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Detailed explanation, checklist and sources
Before transferring money, check previous gifts, exemptions and consequences for your child. Gift-tax exemption does not protect benefits or allowances. Special conditions may require a notary.
On this page
- Discuss purpose and affordability
- Aggregate gifts for the right year
- Check the once-only exemption
- Document an expensive-study gift
- Arrange reporting and income consequences
- Choose cash now or a paper gift
- Check gift-tax partners
- Can divorced parents each gift the annual exempt amount?
- Documents to prepare
- Sources
1. Discuss purpose and affordability
Decide what you can afford and discuss the purpose with your child. Record amount, date, recipient and intended conditions, such as spending or protection on divorce. Have complex conditions reviewed before payment. An ordinary cash gift can be transferred with written terms; a notary can strengthen evidence of your intentions.
2. Aggregate gifts for the right year
In 2026 parents together may gift € 6,908 yearly to a child, including fosterchildren, stepchildren and minors. Other donors, such as grandparents, have a € 2,769 exemption. Add all gifts from the same donor within the calendar year. Parents count together even after divorce. Donor or recipient partners may also be combined. Do not simply use the exemption twice.
3. Check the once-only exemption
A parent-child gift in 2026 may qualify once for € 33,129 for any purpose, or € 69,009 for expensive study. The child or their partner must be 18–40; the 40th birthday counts. The child must not previously have used an increased exemption from the parents, including the former home exemption. The increased exemption replaces the annual one: no stacking. The separate increased home exemption ended in 2024; a freely disposable gift may still fund a home.
4. Document an expensive-study gift
For the study option, tuition must cost at least € 20,000 yearly excluding living expenses. The notarial deed states the study, expected costs and loss of exemption unless the 2026 gift is spent on education before 2029. Keep payment and actual-spending evidence. A paper gift does not qualify, nor repayment of study debts predating the gift. General and study exemptions are not two separate once-only opportunities.
5. Arrange reporting and income consequences
The recipient files through Mijn Belastingdienst for an increased exemption or a gift above the annual exemption, normally before 1 March of the following year. No return is needed when only the annual exemption applies. If the donor pays the tax, include that extra benefit in the calculation: ‘free of duty’ is not tax-neutral. Check social assistance/AIO, allowances and box 3 beforehand; minors’ assets may be attributed to parents. Gift-tax exemption does not exempt these other schemes. The assessment remains in the recipient’s name; the recipient remains liable and may object.
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6. Choose cash now or a paper gift
A paper gift acknowledges a debt without transferring the money yet. Deduction from the estate requires a notarial deed and actual annual payment of at least 6% interest to the recipient. Without these conditions the intended inheritance-tax benefit is not assured; do not assume the civil gift itself disappears. Both parties must account for the gift in their income-tax returns. For planned payment during your lifetime, the Tax Administration describes an exception to the notary requirement. Have the structure, tax and affordability checked first.
7. Check gift-tax partners
Spouses and registered partners are combined, including those marrying or registering within one year after the gift. Cohabitants generally need a notarial mutual-care contract and joint registration for two years, must be adults, not direct-line relatives, and have no other gift-tax partner; without a contract five years’ registration may suffice. Related cohabitants who are partners solely through that five-year rule may avoid recipient aggregation if equally related to the donor. Have the exception checked; excess tax may be reduced up to five years after the gift.
Can divorced parents each gift the annual exempt amount?
Not to the same child using two separate parental exemptions. Gift tax treats parents as one donor even after divorce. Combine their gifts in that calendar year.
Documents to prepare
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- Amount, date and purpose
- Earlier gifts from both parents
- Child/partner age and earlier increased exemption
- Study deed, costs and payment evidence
- Allowances, benefits and box 3 effects
- Filing date and questions for notary
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Notaris.nl · Schenken aan kinderen ↗Belastingdienst · Vrijstellingen 2026 ↗Belastingdienst · Dure studie ↗Belastingdienst · Partners schenkbelasting ↗Notaris.nl · Aangifte schenkbelasting ↗Belastingdienst · Schenken op papier ↗Notaris.nl · Schenking vastleggen ↗Belastingdienst · Wie betaalt schenkbelasting ↗Sources may be in Dutch. General information about Dutch law, not individual legal advice.