What is Dutch gift tax?

Dutch gift tax is the tax that can apply when someone receives a gift that falls under the Dutch gift-tax rules. Whether tax is due depends on the specific cross-border facts of the donor, the recipient and the gift.

When should I get advice about gift tax in the Netherlands?

Get advice if you receive a gift from abroad, transfer money from abroad to the Netherlands, live abroad and gift to someone in the Netherlands, or if the gift is intended to buy or renovate a home that will become a primary residence.

Do I need to file a Dutch gift tax return?

Sometimes. A gift tax return may need to be filed depending on your situation, and the applicable exemptions and tax rates should be checked before you make or receive the gift.

What are the risks if I handle a cross-border gift incorrectly?

The Dutch Tax Office can impose high penalties if your gift-tax position is not compliant or is not presented correctly, so it’s important to get the structure and reporting right.

How does the process and pricing work for gift tax advice?

You share your situation by email or contact form, an advisor reviews it and sends a fee proposal. If you proceed, the advisor analyses the relevant aspects and prepares a tailored proposal for the guidance you need. There is no standard rate because each case depends on your facts and the tax inspector’s response.

Double taxation relief - Suurmond taxconsultants

Suurmond Tax Consultants

Double taxation relief

If, as a resident, your worldwide income is taxable in the Netherlands it may also be (partly) subject to taxation elsewhere, resulting in double taxation. In most of these cases double taxation relief is available through a tax credit which exempts you from paying tax in the Netherlands on this same income.

View example situations

Since 1986. Untaxing taxes!

183-day rule

In some situations Income could be taxable in two countries or not taxable at all. If your salary is earned in different countries a salary split often offers possibilities to reduce tax. To define in which country a salary is taxable the 183 days rule is applied in most countries.

More about the 183-day rule

US citizens

Special regulations apply to US citizens, who remain taxable in the USA, making available further tax planning opportunities. International organisations often have special policies on taxation. This could for example result in exemption of taxation on wages and pensions.

As the rules and forms of double taxation regulations can be different from one country to the next, your particular situation will have to be looked into carefully and the best tax planning structure will have to be worked out. Please write to us and present us with your particular (double taxation) situation and we will search out the most advantageous solution.

More about US expats

Expat tax advice

Example cases

Double taxation Netherlands

View our clients questions and our responses.

You are planning to move to the Netherlands and will become a tax resident here. You will also receive pension from abroad and pay taxes there.

You are a South African citizen and intend to emigrate to the Netherlands. From 2022 you will also receive a company pension in the UK, which is partly earned by working abroad and tax-free. However, you are paying income tax on the other part of my pension from the company. You are planning to move to the Netherlands, where you already have a property and will be a tax resident. You want to know what your tax obligations in NL are, given that you already pay the tax in the UK.

Have you submitted tax returns in NL since you have your NL property? If you move to NL you will become taxable for your worldwide income and wealth. If the UK is entitled to tax you then NL will grant a double taxation deduction. This is something we will need to look into. Generally, tax is levied based on the treaties in the country of residence. To give you an idea of the tax consequences we would need an overview of your total annual income as well as your worldwide wealth.

You are living in NL and work for the same company in NL and in SA. How about taxation of these two salaries?

You have recently moved to NL as an ex-pat. You are employed in NL and at the same time employed by the same employer’s headquarter in South Africa. You will be receiving a Dutch salary and also a salary from SA. Since you will be staying in NL for over 183 days you are wondering if your SA salary is taxable in NL. You would like to understand better the tax implication of your SA income.

Your question is relevant; the point is really: where is your center of life? Do you live in NL or do you live in SA? Where are you registered? If your center of life is in NL you need to declare your worldwide income. The 183-day rule is only applicable if you don’t live in NL. Where do you work for your SA income? If you don’t physically work in SA it is questionable why not all income comes via the NL pay roll.

Why choose Suurmond?

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Client case

“We offer an all-in-one solution for US expats moving to the Netherlands”

Sander Suurmond

— founder

The Dutch American Friendship Treaty or DAFT makes it attractive for US expats to launch a business in the Netherlands and can even be used, in some situations to qualify for the 30%-ruling.

We often see expats who are moving on the DAFT and are seeking Dutch tax advice on how to structure their move in the most tax-efficient way. We offer an all-in-one solution: setting up your sole trader business or BV, payroll, VAT, accounting and your tax returns.

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