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Gifts and gift tax

A gift involves the transfer of property from one person to another without compensation. You must pay gift tax on the gifts you receive if the total value of gifts you receive from the same person over the course of 3 years amounts to €7,500 or more (up to 31 December 2025, the threshold was €5,000).

File a gift tax return in MyTax

How to file the gift tax return and pay gift tax

  • 1

    You receive a gift

    You must pay tax on a gift if the total value of gifts you received from the same personover the course of 3 years amounts to €7,500 or more (up to 31 December 2025, the threshold was €5,000).

    When is a gift subject to gift tax?
  • 2

    Declare the gift to the Tax Administration

    File a gift tax return if the gift is subject to gift tax. File the return within 3 months from the date of gift.

    Instructions for filing and payment
  • 3

    Gift tax decision

    You will receive the Tax Administration’s decision on your gift tax in MyTax.
  • 4

    Pay the tax

    Instructions for payment are enclosed with the decision. The first due date of the tax will be approximately 3 months after you have received the decision.

    Instructions for payment are enclosed with the decision
Page last updated 10/11/2024