Gift and inheritance tax rates 2023

How much gift or inheritance tax you pay depends on your relationship with the deceased and the value of the gift or inheritance. The table shows which rate applies.

You do not pay inheritance tax on a set amount. This is the exemption. How big the exemption is depends on your relationship with the deceased. The table shows which exemption applies. Relationship to the deceased

*If both parents inherit, the exemption for them together is €54,270. If one parent inherits, the exemption for this parent is also €54,270.

Gift tax exemptions

You do not pay gift tax on a set amount. This is the exemption. An exemption applies per recipient and per calendar year. Relationship to donor

Single increased exemption for children

It is possible to make a one-off exempted gift of € 28,947 to children between 18 and 40 years of age, for their own home or otherwise, which amount is increased to € 60,298 if the amount is used to finance a study. Note: you must always file a gift tax return for these gifts.

Single increased exemption for house grandchildren and third parties

It is possible to make a one-off exempted gift of € 28,947 to persons aged between 18 and 40 if the amount is used for that person's own home. Please note: you must always file a gift tax return for these gifts.