{"id":3679,"date":"2025-12-23T08:02:03","date_gmt":"2025-12-23T07:02:03","guid":{"rendered":"https:\/\/vwg.nl\/vrijstelling-schenkbelasting-2026\/"},"modified":"2025-12-23T08:02:03","modified_gmt":"2025-12-23T07:02:03","slug":"gift-tax-exemption-2026","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/vrijstelling-schenkbelasting-2026\/","title":{"rendered":"Gift tax exemption 2026"},"content":{"rendered":"<p>\u201cHow much can I gift my children?\u201d is a question regularly posed to tax advisers at this time of year. I usually reply, \u201cAs much as you want, but not more than you have\u201d. The real question, of course, is: what can I gift my children without paying gift tax on the amount they receive?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Exemptions<\/h2>\n\n\n\n<p>Gift tax exemptions are increased each year by the inflation adjustment. In 2026, the tax-free gift allowed to a child is \u20ac6,908 (in 2025 it was \u20ac6,713).<\/p>\n\n\n\n<p>Children who are 18 years or older, but not yet 40 years old, may receive a one-time gift of \u20ac33,129 (2025: \u20ac32,195) exempt from gift tax. In the year in which this exemption is used, the regular exemption of \u20ac6,908 may not also be used.<\/p>\n\n\n\n<p>If the gift is used for the child's studies, the amount of the one-off increased exemption is higher: \u20ac69,009 (\u20ac2025: \u20ac67,064).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Rate<\/h2>\n\n\n\n<p>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 \u20ac158,669 (2025: \u20ac154,197).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Business succession<\/h2>\n\n\n\n<p>The amounts of the conditional exemption when acquiring company assets or shares in a BV that (indirectly) runs a company are also increased:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>100% (conditional) exemption for company assets up to \u20ac1,543,500 (2025: \u20ac1,500,000);<\/li>\n\n\n\n<li>75% (conditional) exemption over the multiple.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>&#8220;Hoeveel mag ik mijn kinderen schenken?&#8221;, is een in deze tijd van het jaar geregeld aan de belastingadviseur gestelde vraag. Meestal antwoord ik: &#8220;Zoveel als je wilt, maar niet mee dan je hebt&#8221;. De eigenlijk vraag is natuurlijk: wat kan ik mijn kinderen schenken zonder dat ze over het bedrag dat ze ontvangen schenkbelasting betalen? [&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-3679","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/3679","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=3679"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/3679\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=3679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=3679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=3679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}