“How much can I gift my children?” is a question regularly posed to tax advisers at this time of year. I usually reply, “As much as you want, but not more than you have”. The real question, of course, is: what can I gift my children without paying gift tax on the amount they receive?
Exemptions
Gift tax exemptions are increased each year by the inflation adjustment. In 2026, the tax-free gift allowed to a child is €6,908 (in 2025 it was €6,713).
Children who are 18 years or older, but not yet 40 years old, may receive a one-time gift of €33,129 (2025: €32,195) exempt from gift tax. In the year in which this exemption is used, the regular exemption of €6,908 may not also be used.
If the gift is used for the child's studies, the amount of the one-off increased exemption is higher: €69,009 (€2025: €67,064).
Rate
The gift tax rate will not change. Children will pay, on the amount by which the gift exceeds the exemption, 10% gift tax on the first rate bracket and 20% above that. The rate bracket does move up. In 2026, 10% gift tax is due on gifts (above the exemption) up to €158,669 (2025: €154,197).
Business succession
The amounts of the conditional exemption when acquiring company assets or shares in a BV that (indirectly) runs a company are also increased:
- 100% (conditional) exemption for company assets up to €1,543,500 (2025: €1,500,000);
- 75% (conditional) exemption over the multiple.