Making a donation in 2025? Here's what you need to know

We understand better than anyone that it is nice to help your (grand)children on their way with a financial contribution. But be careful: without acting smart, a large part of your donation will disappear into the pockets of the tax authorities. Fortunately, there are various exemptions that you can use. And did you know that you can even donate tax-free – up to a certain amount? Our experts will be happy to tell you more.

Please note: all amounts and percentages in this article apply to 2025 and change annually. We will update this article in early 2026.

In principle, your child pays 10 to 20 percent tax on a gift – depending on the size of the gift. For grandchildren and other descendants, this is 18 to 36 percent. Fortunately, there are a few exemptions – for specific recipients, situations and gift purposes. Each exemption has a different maximum donation: the gift is tax-free up to this amount, your child or grandchild only pays tax on anything above that amount.

General exemption

You may give your child, foster child or stepchild a maximum of €6.713 tax-free. This maximum applies per child, not per parent – ​​not even if you are divorced. Do you want to give to your grandchild, nephew or niece, for example? This is allowed up to €2.690. In both cases, recipients can decide for themselves what they want to use the money for.

One-off exemptions

There are also two donations that are tax-free under certain conditions.

 General donation – only to your child
You may give your child – together with the other parent – ​​a one-off gift of €32.195. You can also use this exemption for a 'gift on paper', which we will tell you more about later. Please note: this gift does not go together with the annual gift of €6.713. You may not give this amount as well.

Donation for an expensive study – only to your child
Does your child's education cost at least €20.000 per year, excluding living expenses? Then you may make a contribution of €67.064 - for the study costs, not the student debt. You must have this donation recorded by a notary. The deed must state for which study the money is intended, how much the education is likely to cost and that the donation will expire if it is not used before 2028.

 Please note: until 1 January 2024, you could also make a one-off donation for a home purchase. This scheme has been discontinued.

Conditions for one-off exemptions

To be able to use the above exemptions, the following three conditions apply:

1. The recipient or his/her partner is between 18 and 40 years old. The fortieth birthday still counts.
2. The recipient has not previously used a one-off increased exemption for a gift from you.
3. The recipient must declare the gift (online) in a gift tax return.

Additional conditions may also apply. You can find this at the website of the Tax Authorities

Donation on paper

Donate money while you really can't miss it? Then a donation on paper - also known as 'acknowledgment of guilt by generosity' - might be a good option. You give your child or grandchild money, but only on paper; you borrow it right away. As a result, you get a debt to your (grand) child, and he / she a claim on you. You pay at least 6 percent interest annually to your child or grandchild.

Recipients of this donation must pay gift tax as usual, unless you use an exemption for this. On the other hand, they pay less inheritance tax. Want to make a donation on paper? Then arrange this through the notary.

Do you find this information useful? Please pass it on!

Can we help you?

For additional questions – for example about gifts or gift tax – you can always contact our experts. You can reach our Service Center every working day from 8.30:17.00 to 0345:851 via chat, sc@unie.nl or 963 XNUMX XNUMX.