Have you received money or other assets and would you like someone to prepare your Dutch gift tax return? Or are you planning to make a gift and want advice on gift tax first? I assess whether a return is required, check the exemptions and prepare the return for you. Both donors and recipients can contact me.
Tell me briefly what you need. We will discuss the options and the costs first.
When do you need to declare a gift?
You generally need to file a return if a gift exceeds the annual exemption. You can do so once you have received the gift. The return must be received before 1 March of the year following the gift.
I review what was given, when the gift was made and the relationship between the person making it and the recipient. Earlier gifts and any conditions attached to the gift may also matter.
I then assess which exemption may apply and whether a return is required. In some cases, you need to file a return to claim an exemption even when no gift tax is payable.
I explain the calculation and submit the return only after you have approved it.
Can the donor file the gift tax return?
If a return is required, the recipient is responsible for filing it. The donor can file on the recipient's behalf with authorisation. Would you like to arrange the return as the donor? I explain the information and authorisation needed and prepare the return.
Advice on making gifts and Dutch gift tax
Are you planning to make a gift? I can compare different amounts and timings. We discuss the tax consequences for both parties and any conditions that need attention.
If your gift also requires a deed or other legal arrangements, I can identify the tax points to discuss with a civil-law notary.
Start with a short explanation
Tell me what you have received or would like to give, the year involved and who the gift is from or for. You do not need to know which exemption applies. I will explain how I can help, what information is needed and what the costs are.