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Suppose you have commercial premises that you would like to gift to your child. In that case, both transfer tax and gift tax are payable. However, the law includes a so-called \u2018concurrence rule\u2019 which allows the transfer tax paid to be deducted from the gift tax due.<\/p>\n
Donation<\/strong><\/p>\n Suppose a father gifts a commercial property to his daughter. The property is worth \u20ac300,000.<\/p>\n <\/p>\n The transfer tax is calculated on the basis of the market value of the commercial property being transferred. In 2021, the tax rate for property in which the purchaser does not intend to live was increased from 6% to 8%. The rate of 8% therefore applies to commercial premises.<\/p>\n 8% transfer tax on \u20ac300,000 = \u20ac 24.000<\/strong>.<\/p>\n The transfer tax of \u20ac293,396 may be set off against the gift tax. This is, in fact, the amount on which gift tax is levied.<\/p>\n The associated transfer tax is \u20ac 23.472<\/strong> (8% of \u20ac293,396). This reduces the gift tax payable from \u20ac45,804 to \u20ac22,332. As a result of the set-off, the amount of gift and transfer tax due is \u20ac46,332 instead of \u20ac69,804.<\/p>\n The concurrent events rule also applies where there is a sufficient link between the transfer of the property and a waiver at a later date.<\/p>\n There is deemed to be sufficient connection if the waiver of (part of) the purchase price takes place within 14 days of the transfer of the property. If the transfer takes place shortly before the turn of the year, it is therefore possible to spread the gift over two calendar years. As a result, the exemption applies twice and the lower rate of 10% applies twice.<\/p>\n By gifting the business premises, the transfer tax can be set off almost entirely against the gift tax. As a result, the increase in the transfer tax rate from 6% to 8% has hardly any impact.<\/p>\n Are you considering gifting a property to a child? We\u2019d be happy to help you work out how to do this in the most tax-efficient way possible!<\/p>","protected":false},"excerpt":{"rendered":" Stel je hebt een bedrijfspand dat je graag aan je kind zou willen schenken. Dan is zowel overdrachtsbelasting als schenkbelasting verschuldigd. In de wet is echter een zogenaamde samenloopregeling opgenomen die het mogelijk maakt om de betaalde overdrachtsbelasting in mindering te brengen op de schenkbelasting die is verschuldigd. Schenking Stel, vader schenkt een bedrijfspand aan […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1109","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1109","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1109"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1109\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\n\n
\n Value of commercial premises<\/td>\n 300.000<\/td>\n<\/tr>\n \n Re: exemption<\/td>\n 6.604<\/span><\/td>\n<\/tr>\n \n Taxable acquisition<\/strong><\/td>\n 293.396<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n\n
\n First \u20ac128,750 taxed at 10%<\/td>\n 12.875<\/td>\n<\/tr>\n \n Multiple charges under 20%<\/td>\n 32.929<\/span><\/td>\n<\/tr>\n \n Gift tax payable<\/strong><\/td>\n 45.804<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Transfer tax<\/h4>\n
Concurrence Scheme<\/h4>\n
Taking advantage of the favourable gift tax rate twice<\/strong><\/h4>\n