Did you receive a donation in 2019? If so, please bear in mind that you may have to file a gift tax return. In principle, this must be done before 1 March next. Filing a tax return is in any case required:
- in the case of a donation by parents to children: if the donation over the entire year amounted to more than EUR 5,428;
- in the case of another donation: if you have received more than EUR 2,173 for the entire year, or;
- if use has been made of the one-off, increased donation exemption.
You can download the tax return form on the Tax and Customs Administration’s website. You can also file your tax return online by logging on to My Belastingdienst. For this you need to have DigiD. If you have any questions about the gift tax return, please contact us.