{"id":234,"date":"2015-09-07T13:07:57","date_gmt":"2015-09-07T11:07:57","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/schenkbelasting-niet-volledig-verrekenbaar\/"},"modified":"2026-03-03T10:32:32","modified_gmt":"2026-03-03T09:32:32","slug":"gift-tax-not-fully-creditable","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/schenkbelasting-niet-volledig-verrekenbaar\/","title":{"rendered":"Gift tax not fully creditable"},"content":{"rendered":"

\"20150907_schenkbelasting_VWGNijhof\"<\/p>\n

If a donor dies within 180 days of the gift, the donated amounts must be added to the estate. That rule will be familiar to you. And you will find it logical that on the gift, the gift tax paid is offset against the inheritance tax due on the estate.<\/p>\n

Numbers are probably the best way to understand the issue. The case involved a gift of \u20ac37,500 to a child of the later testator, for which the gift tax due is calculated as follows:<\/p>\n\n\n\n\n\n\n\n
Donation<\/td>\n \u20ac 37.500<\/td>\n<\/tr>\n
Less: gift tax exemption<\/td>\n \u20ac 5.141<\/td>\n<\/tr>\n
Taxable amount gift tax<\/td>\n \u20ac 32.359<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n
Gift tax 10%<\/td>\n \u20ac 3.235<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The inheritance tax payable in connection with the donor's death (within 180 days) is calculated as follows:<\/p>\n\n\n\n\n\n\n\n\n\n
Heritage<\/td>\n \u20ac 20.167<\/td>\n<\/tr>\n
At: donation within 180 days<\/td>\n \u20ac 37.500<\/td>\n<\/tr>\n
Total<\/td>\n \u20ac 57.667<\/td>\n<\/tr>\n
Less: inheritance tax exemption<\/td>\n \u20ac 19.868<\/td>\n<\/tr>\n
Taxable amount of inheritance tax<\/td>\n \u20ac 37.799<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n
Inheritance tax 10%<\/td>\n \u20ac 3.779<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Of the inheritance tax due, the tax authorities \u201conly\u201d offset: (\u20ac37,500 \/ \u20ac57,667) * \u20ac3,779 = \u20ac2,458 (instead of the full gift tax amount of \u20ac3,235). So on balance, \u20ac3,779 -\/- \u20ac2,458 = \u20ac1,321 in inheritance tax was due. And the total levy (gift and inheritance tax) came to \u20ac3,235 + \u20ac1,321 = \u20ac4,556.<\/p>","protected":false},"excerpt":{"rendered":"

Als een schenker binnen 180 dagen na de schenking overlijdt, moeten de geschonken bedragen worden opgeteld bij de erfenis. Die regel zal u bekend zijn. En u zult het logisch vinden dat over de schenking de betaalde schenkbelasting wordt verrekend met de over de erfenis verschuldigde erfbelasting. Met getallen is de problematiek waarschijnlijk het best […]<\/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-234","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/234","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=234"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/234\/revisions"}],"predecessor-version":[{"id":2247,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/234\/revisions\/2247"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=234"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}