{"id":935,"date":"2020-05-08T07:03:08","date_gmt":"2020-05-08T05:03:08","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/schenkingvrijstelling-niet-voor-eerdere-verbouwingskosten\/"},"modified":"2026-03-03T10:33:47","modified_gmt":"2026-03-03T09:33:47","slug":"gift-tax-exemption-does-not-apply-to-previous-renovation-costs","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/schenkingvrijstelling-niet-voor-eerdere-verbouwingskosten\/","title":{"rendered":"Gift tax exemption does not apply to previous renovation costs"},"content":{"rendered":"

\"\"<\/p>\n

For gifts which the donor uses for the purchase, improvement or maintenance of their own home, an exemption of no less than (well over) \u20ac100,000 applies (in 2020, due to indexation, this exemption already amounts to \u20ac103,643). The beneficiary must be over 18 and under 40 years of age and must claim the exemption in their gift tax return.<\/p>\n

Proof<\/h4>\n

Should the Tax and Customs Administration so request, the beneficiary must, of course, be able to prove that the gift received was actually used to pay for the purchase, improvement or maintenance of their (for tax purposes) own home.<\/p>\n

This burden of proof is, of course, met by providing invoices and receipts for these costs, as well as evidence that these costs were paid by the beneficiary.<\/p>\n

Costs already incurred<\/h4>\n

What if the costs were incurred before the gift was received? This is the issue in a case<\/a> in which the Arnhem-Leeuwarden Court of Appeal recently handed down a ruling. The Court ruled that a sequential link is not required. In other words: the costs do not have to have been incurred or paid after the gift was received.<\/p>\n

However, the beneficiary must demonstrate that<\/p>\n