How many times can I receive a gift from my parents?

Good afternoon, Olga. Thanks for your question!
As you said, your parents live in the Russian Federation. If they have never lived in the Netherlands, then their gifts will not be taxed regardless of the size of the gift and the number of gifts. However, such transactions may raise suspicion among banks. We recommend that you adhere to the following recommendations for registration:

• If the gift was received in cash, it is worth informing the bank (by phone or e-mail) about the crediting of cash to the account and its origin (you can attach a photocopy of the donor's passport). Also, it will not be superfluous to attach an act of donation as confirmation (but this is not necessary).
• If the gift is received in a non-cash form, you must indicate in the purpose of payment that the amount to be sent is a gift.

Regards, Nalog.nl Team

Can you clarify what “never lived in the Netherlands” means? For non-Dutch gift givers, there is a rule of not residing in the Netherlands for more than one year prior to the date of gift in order for the gift to be tax-free. But what does “have not lived in the Netherlands for the last year” mean? Does this mean “was not registered in the Netherlands”? Or will a simple tourist trip/family visit to the recipient for a couple of weeks (there is no registration in the Netherlands, but the fact of crossing the border there and back) will also be considered as residence in the Netherlands in the last year before the donation and tax will have to be paid?

Good afternoon, Ildar!
Living in the Netherlands means registration (residence permit).
Regards, Nalog.nl Team