Kennisgroep: schenkbelasting berekenen bij vrij-van-recht schenking

The Dutch Tax Authority's Knowledge Group on Succession Law has clarified how to calculate gift tax when a property is transferred free of gift tax while transfer tax is also owed. In the example, a parent gifts a 100,000 euro apartment to their child, who must pay 2,000 euros in transfer tax. The ruling confirms that gift tax calculations must account for the transfer tax owed, with the tax exemption distributed between the initial gift and the free-of-tax acquisition, recalculating the transfer tax at each stage.