Ildar 5 years ago
A grandmother, a citizen of the Russian Federation, permanently residing in the Russian Federation, wants to present to her granddaughter who lives in the Netherlands (a tax resident of the Netherlands, a student, she has no income in the Netherlands) an amount sufficient to buy real estate in the Netherlands.
Colleagues showed me this tax rule:
Uitzonderingen waarin u geen schenkbelasting betaalt:
U hoeft geen schenkbelasting te betalen en geen aangifte doen als de schenker niet in Nederland woont op het moment dat hij de schenking doet.
U moet wel schenkbelasting betalen als de schenker:
- een Nederlander is en nog geen 10 jaar buiten Nederland woont
- een buitenlander is die in Nederland woonde en nog geen heel jaar uit Nederland weg is
Please confirm that the granddaughter does not need to declare or pay tax on the gift in the Netherlands.
If questions arise from the Dutch tax office about the source of money that came from the Russian Federation to the granddaughter’s account, what is it advisable to provide in advance when making a gift? For example, when making an interbank transfer, indicate the destination \”Gift\”, etc.?
Nalog.nl Admin 5 years ago
Ildar, good afternoon.
Yes, that's right. You do not need to pay taxes and do not need to declare. In the purpose of payment, you can write a gift, yes. But it is also important to have an act of donation, this will be a guarantee not only for the tax authorities, but also for the bank.
We also draw up donations, although for this the donor (grandmother) will have to come to the IP, but often it comes out cheaper than issuing in Russia, since there they take a percentage, but here a fixed amount. If this option interests you, write to us by mail info@nalog.nl, we will be happy to help you.
Best regards, team, Nalog.nl
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