Key takeaways
A gift from parents who live abroad and have never lived in the Netherlands is usually free of Dutch gift tax, whatever the amount, because the tax depends on where the giver lives.
A Dutch lender counts an unconditional gift as your own funds once you show a signed gift agreement and a bank statement, so arrange both before you make an offer.
If your parents live in the Netherlands, they can give you €6,908 tax-free per year in 2026, or €33,129 once if you or your partner are between 18 and 40.
A gift from parents living outside the Netherlands is usually not taxed in the Netherlands, regardless of the amount, because Dutch gift tax is generally based on the giver's residence and nationality, not the recipient's. The gift can still slow your purchase: a Dutch lender counts it only once you can prove where it came from. This article explains when Dutch gift tax applies, what you must declare, how a lender treats a gift, and which amounts apply in 2026 if your parents live in the Netherlands.
This article is written by Bart Kooijman, our mortgage advisor at OHAO, who helps expats and internationals navigate the Dutch mortgage and housing market. Want to discuss your situation? Contact us.
Do you pay Dutch gift tax on a gift from your parents abroad?
Usually not. Dutch gift tax (schenkbelasting) depends on where the giver lives, not where you live. If your parents have never lived in the Netherlands, you pay no Dutch gift tax, you do not need to file a Dutch gift tax return, and the Belastingdienst confirms there is no Dutch limit on the amount.
Many expats assume the opposite because, in some countries, the receiver's residence determines tax liability. There are two exceptions:
A giver with Dutch nationality is still treated as a Dutch resident for gift-tax purposes for 10 years after emigrating, provided they had Dutch nationality both when they left and when making the gift.
A giver without Dutch nationality can be taxed on gifts made within one year after leaving the Netherlands.
No Dutch gift tax does not mean the gift is tax-free everywhere. The country where your parents live may tax it under its own rules, as ABN AMRO explains in its guide to international gifts. Ask your parents to check this locally before they transfer the money.
Do you have to declare the gift in the Netherlands?
Not as a gift, but the money may appear on your income tax return. Money in your bank account on 1 January counts as an asset in box 3, the part of the Dutch income tax return for savings and investments, which is taxed based on your assets and debts at that date. In 2026, the first €59,357 per person is tax-free, or €118,714 for tax partners.
For example: your parents transfer €60,000 in November, and you get the keys in February. On 1 January, the €60,000 is in your account, next to €20,000 of your own savings. Together that is €80,000, so €20,643 is above the tax-free amount and counts in box 3. If you had completed the purchase in December, the money would have been in your home on 1 January and would not have counted in box 3.
How does a Dutch lender treat a gift?
Lenders generally treat an unconditional gift as your own funds (eigen middelen), which means it reduces the amount you need to borrow. That matters because a Dutch mortgage can generally cover at most 100% of the home's value, or 106% if you also finance energy-saving measures, subject to lender conditions. The buying costs (kosten koper), which Rabobank averages at 4% to 6% of the purchase price, and any amount you bid above the valuation must come from your own money. Read more about how much you need to save for a mortgage, or estimate your costs with the buying costs calculator.
For example, you bid €465,000 on a home valued at €450,000. The lender can finance at most €450,000, so you pay the €15,000 difference yourself, plus the buying costs. A €40,000 gift covers that gap and leaves €25,000 for costs.
A gift also lowers your monthly payment. Every €40,000 you do not borrow saves about €203 per month on a 30-year annuity mortgage at an example rate of 4.5%. That is roughly €2,432 per year before tax relief.
Lenders want proof of the funds' source. Expect to hand in:
A signed gift agreement (schenkingsovereenkomst) with the giver's and receiver's names, the amount, and the date.
A bank statement that shows the gift arriving in your account.
For money from abroad, you often need an extra explanation of the funds' origin, because Dutch banks and notaries must check this under anti-money-laundering rules.
Gift or loan from your parents: what is the difference for your mortgage?
A gift is yours and does not count as debt. A loan from your parents (familielening) usually counts as debt in the lender's calculation, so it can reduce the mortgage you can get from the bank. Read more about how debts affect your Dutch mortgage.
A family loan has one advantage: the interest you pay your parents can qualify for mortgage interest deduction. The conditions are strict. The loan must be for your own home, repaid within 30 years on an annuity or linear schedule, and reported on your income tax return. You must also genuinely pay the interest and keep it in line with market rates.
A gift has its own limit: lenders want it unconditional, so it cannot be money your parents expect back later. Parents often add an exclusion clause (uitsluitingsclausule) to the agreement, so the gift stays yours if you and your partner separate. Check with your advisor that the lender accepts the wording.
What if your parents live in the Netherlands?
Then Dutch gift tax applies, with exemptions. If the gift comes from your own parents, the annual exemption is €6,908. A gift from your partner's parents falls under the same exemption if you and your partner count as partners for gift tax, for example because you are married or registered partners. Their gifts to the two of you are then added together.
In 2026, parents can give a child €6,908 tax-free per year. One time only, they can give €33,129 instead, as long as the child or the child's partner is between 18 and 40.
Gift | Tax-free amount in 2026 | Condition |
|---|---|---|
Parents to child, annually | €6,908 | None |
Parents to child, one-time elevated exemption | €33,129 | Child or child's partner is aged 18 to 40; replaces the annual exemption |
Anyone else (grandparents, siblings, friends) | €2,769 | None |
Table showing the gift tax exemptions in the Netherlands for 2026. Source: Belastingdienst, the Dutch Tax Administration.
Above the exemption, a child pays 10% on the first €158,669 and 20% on anything more, according to the 2026 gift tax rates. For example, parents in the Netherlands give €50,000 to a 32-year-old daughter. The first €33,129 is exempt, and she pays 10% on the remaining €16,871, which is €1,687.
Three details catch buyers out:
The special exemption for buying a home, often called the "jubelton", ended on 1 January 2024. Many older articles still mention it.
Parents count as one giver, even if they are divorced. The Belastingdienst adds their gifts together.
The recipient files a gift tax return (aangifte schenkbelasting) when the gift exceeds the annual exemption or uses the one-time exemption. For a 2026 gift, the deadline is 1 March 2027.
An official evaluation in 2026 advised the government to reconsider the higher yearly exemption for children.
What do you need to arrange, and when?
Arrange the gift before you make an offer, not after. Four steps keep it simple:
Sign the gift agreement before you transfer the money.
Have the money in your own Dutch account before you submit the mortgage application. International transfers can take several days and may trigger questions from your bank.
If you can, keep the transfer and the purchase in the same calendar year so the money is not in your savings on 1 January.
File a gift tax return only if your parents live in the Netherlands, or left recently, and the gift is above the exemption.
Keep in mind that every situation is different. The examples in this article are for illustration purposes only. For advice tailored to your personal situation, contact our mortgage advisors at OHAO.
Frequently asked questions from expats
Do I pay tax in the Netherlands on a gift from my parents abroad?
In most cases, no, because Dutch gift tax depends on where the giver lives. Exceptions apply to parents with Dutch nationality who left the Netherlands less than 10 years ago, and to parents of another nationality who left less than one year ago. The money does count as savings in box 3 if it is still in your account on 1 January.
How much can my parents give me tax-free in the Netherlands in 2026?
If your parents live abroad and have never lived in the Netherlands, there is no Dutch limit. If they live in the Netherlands, they can give you €6,908 per year, or €33,129 once if you or your partner are between 18 and 40. Above that, you pay 10% gift tax on the first €158,669.
Can I use a gift from my parents as own funds for a Dutch mortgage?
Yes. Lenders generally accept an unconditional gift as own funds if you can show a signed gift agreement and a bank statement with the transfer. Use it for buying costs and for any amount you bid above the valuation, because the mortgage can generally cover at most 100% of the home's value.
Using a gift to buy your home?
Book a free, no-obligation consultation with one of our mortgage advisors. We'll review how much you can borrow with and without the gift, which documents your lender will require, and whether a gift or a family loan is a better fit. We work with all the major Dutch banks and over 40 mortgage lenders.
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