State Secretary Van Rij previously stated that the gift tax exemption for the owner-occupied home would not be abolished until after 2024. However, it is likely that the exemption will be significantly reduced as early as 2023.<\/p>\n\n\n\n
This concerns the now much-discussed \u2018jubelton\u2019, named after the amount at which the exemption began: \u20ac100,000. The exemption amount has since risen to \u20ac106,671 as a result of indexation. The exemption is available to beneficiaries aged between 18 and 40, provided they spend the amount gifted to them on their own tax-deductible home.<\/p>\n\n\n\n
Now that politicians have realised that this exemption is mainly used by people who have (more than) sufficient means to make such donations, the exemption must be abolished once again. Another argument is that the exemption contributes to the problems in the housing market.<\/p>\n\n\n\n
The reason the exemption was not to be abolished as early as 1 January 2023 was that this change could not be processed by the Tax and Customs Administration\u2019s computer systems. The Ministry has since established that these systems do allow the exemption to be reduced, but not to zero. Consequently, the exemption will most likely be reduced to \u20ac27,231.<\/p>\n\n\n\n
This is equivalent to the amount of the one-off increased tax-free allowance that children aged between 18 and 40 may receive from their parents. The reduction in the allowance therefore means that children can now only receive this one-off increased allowance. Recipients other than children (for example, those receiving a gift from a grandparent or an aunt or uncle) will still be able to make use of the \u2018jubelton\u2019 in 2023. However, this will no longer be for (well over) one ton, but only for \u20ac27,231 (following indexation, this amount will be slightly higher for 2023).<\/p>","protected":false},"excerpt":{"rendered":"
Eerder gaf Staatssecretaris Van Rij aan dat de vrijstelling schenkbelasting voor de eigen woning pas na 2024 wordt afgeschaft. Waarschijnlijk wordt de vrijstelling echter al in 2023 flink verlaagd. Jubelton Het gaat om de inmiddels veelbesproken jubelton, genoemd naar het bedrag waarmee de vrijstelling startte: \u20ac 100.000. Inmiddels is het vrijstellingsbedrag door indexering opgelopen naar […]<\/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-1196","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1196","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=1196"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1196\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}