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Registration of inheritance and gifts

15.09.2020

What is the difference between gifting and inheritance?

Inheritance is a unilateral process, which is an order of the owner of the property about who and on what conditions the ownership of this property will be transferred after his death. Sometimes this process involves drawing up a will.

Gifting or donation is a two-way process, according to which the ownership of property is transferred free of charge from the donor to the donee. It always includes the preparation of a dedication of such an action.

Both processes involve the transfer of property from one person to another. The main difference is that the donation agreement enters into force immediately after registration, and the inheritance agreement - only after the death of the owner (and possibly later).

When should gifts and inheritance be declared?

First of all, if the donor / testator lives in the Netherlands, then the transferred property must be clearly declared (but this does not mean that a tax would have to be paid on it).

If the subject resides in another country, the decision to declare depends on a number of factors, such as: current citizenship, previous citizenship, migration and others.

Under what circumstances can you be exempt from paying taxes?

Declaring a gift or inheritance does not always mean that you are required to pay a tax. You can also file a special tax return and request a tax exemption.

To understand whether you need to pay a tax, you need to take into account many factors, including: the value of the gift / inheritance, its type and purpose, relationship with the donor / testator, your age, and many others.

Reducing the tax burden is the goal of every taxpayer. It is often difficult to navigate the legal requirements and regulatory procedures in a new country. In situation like these, and, in general, to optimize taxation, you should contact specialized consultants.

Nalog.nl specialists will be happy to assist you in resolving all issues arising from the donation / inheritance of property. Our colleagues will conduct a personal consultation and help you minimize tax costs.

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