{"id":1183,"date":"2022-02-09T07:25:51","date_gmt":"2022-02-09T06:25:51","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/aangifte-schenkbelasting-al-ingediend\/"},"modified":"2026-03-03T10:34:11","modified_gmt":"2026-03-03T09:34:11","slug":"gift-tax-return-already-filed","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/aangifte-schenkbelasting-al-ingediend\/","title":{"rendered":"Gift tax return already filed?"},"content":{"rendered":"<p>The deadline for filing gift tax returns is approaching for gifts you received in 2021: <strong>28 February 2022<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"vrijstelling\">Exemption<\/h2>\n\n\n\n<p>Surely filing a gift tax return is not necessary if the gift is exempt?<br>It depends!<br>If the donation falls within the regular exemption for acquisitions by children or the exemption for other acquirers, you indeed do not have to file a gift tax return. You have to explicitly invoke the other exemptions and you do so by filing the gift tax return.<\/p>\n\n\n\n<p>The regular exemption for children in 2021 will be <strong>\u20ac 6.604<\/strong> and the exemption for other acquirers came to <strong>\u20ac 3.244<\/strong>. Both exemptions had been increased once by \u20ac1,000 in 2021. The exemptions for 2022 are \u20ac5,677 and \u20ac2,274.<\/p>\n\n\n\n<p>The exemptions you must explicitly claim in your gift tax return are:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>the single increased exemption for children between 18 and 40 years of age <strong>\u20ac 26.881<\/strong> (if intended to pay the costs a study <strong>\u20ac 55.996<\/strong>);<\/li><li>when the gift, to a donee aged between 18 and 40, is spent on the taxable owner-occupied home (\u201cjubilee gift\u201d) once: <strong>\u20ac 105.302<\/strong> (Note: this exemption has several conditions);<\/li><li>the business succession facility: company assets up to <strong>\u20ac 1.119.845<\/strong> is conditionally exempt for 100%; company assets above \u20ac1,119,845 are conditionally exempt for 83% (note: this exemption has several conditions).<\/li><\/ul>\n\n\n\n<p>You can find more information on exemptions in our factsheet <a href=\"https:\/\/vwg.nl\/en\/nieuws\/vrijstellingen-schenkbelasting-2\/\" target=\"_blank\" rel=\"noreferrer noopener\">Gift tax exemptions<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"uitstel\">Postponement<\/h2>\n\n\n\n<p>The formal requirement is that if the Inland Revenue has not sent you an invitation to file a gift tax return, you must request such an invitation from the Inland Revenue within 2 weeks of 28 February 2022.<\/p>\n\n\n\n<p>This formal process now seems a bit outdated in practice. In fact, it is much easier to file the tax return, without first receiving an invitation from the Tax Office, by 28 February 2022 at the latest. Digitally via <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/nl\/home\/content\/inloggen-mijn-belastingdienst\" target=\"_blank\" rel=\"noreferrer noopener\">MyTax Office<\/a>, on paper with the <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/bldcontentnl\/themaoverstijgend\/programmas_en_formulieren\/aangifte-schenkbelasting-2021\" target=\"_blank\" rel=\"noreferrer noopener\">form<\/a> or with your tax advisor's software.<\/p>\n\n\n\n<p>If you have received an invitation to file a gift tax return but fail to submit it by the deadline set by the Inland Revenue, you can ask for a postponement. You can <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/nl\/schenken\/content\/uitstel-aangifte-schenkbelasting\" target=\"_blank\" rel=\"noreferrer noopener\">online<\/a> or with a <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/bldcontentnl\/themaoverstijgend\/programmas_en_formulieren\/aanvraag-uitstel-aangifte-schenkbelasting\" target=\"_blank\" rel=\"noreferrer noopener\">form<\/a>. You will then get an extra 5 months to file the return. Make sure that your request is submitted before the deadline for submission stated on the invitation has expired. Longer extension is possible, but you will have to request this again and the Tax Administration will then ask for the reasons for your request.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"betalen\">Pay<\/h2>\n\n\n\n<p>If the gift you received exceeds the exemption, you will have to pay gift tax. You do not have to do so immediately when filing the tax return. The tax authorities will impose a gift tax assessment(s) for this purpose.<\/p>\n\n\n\n<p>More information on filing gift tax returns can be found in our factsheet <a href=\"https:\/\/vwg.nl\/en\/nieuws\/aangifte-schenkbelasting\/\" target=\"_blank\" rel=\"noreferrer noopener\">Gift tax return<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>De deadline voor het indienen van aangiften schenkbelasting nadert voor schenkingen die je hebt ontvangen in 2021: 28 februari 2022. Vrijstelling Aangifte schenkbelasting doen hoeft toch niet wanneer de schenking is vrijgesteld?Dat ligt er aan!Als de schenking valt binnen de reguliere vrijstelling voor verkrijgingen door kinderen of de vrijstelling voor overige verkrijgers, hoef je inderdaad [&hellip;]<\/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-1183","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1183","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=1183"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1183\/revisions"}],"predecessor-version":[{"id":3195,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1183\/revisions\/3195"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}