Gifts (with tax-registration); characteristics gift, donor and recipient
| Population | Gift characteristics | Donor characteristics | Recipient characteristics | Periods | Number of gifts (x 1 000) | Total gross value of gifts (million euros ) | Mean gross value of gifts (1 000 euros) | Total amount of tax due (million euros ) | Mean amount of tax due (1 000 euros) | Total net value of gifts (million euros ) | Mean net value of gifts (1 000 euros) |
|---|---|---|---|---|---|---|---|---|---|---|---|
| All gifts | All gifts | All donors | All recipients | 2021* | 88.5 | 7,413.3 | 83.7 | 532.0 | 6.0 | 6,881.3 | 77.7 |
| All gifts | All gifts | Age: 0 to 24 years | All recipients | 2021* | 0.1 | . | . | . | . | . | . |
| All gifts | All gifts | Age: 25 to 44 years | All recipients | 2021* | 0.9 | 63.9 | 70.6 | 7.7 | 8.6 | 56.2 | 62.1 |
| All gifts | All gifts | Age: 45 to 64 years | All recipients | 2021* | 26.0 | 2,174.1 | 83.7 | 94.1 | 3.6 | 2,080.0 | 80.1 |
| All gifts | All gifts | Age: 65 years or older | All recipients | 2021* | 60.8 | 5,121.7 | 84.3 | 425.4 | 7.0 | 4,696.3 | 77.3 |
| All gifts | All gifts | Age: unknown | All recipients | 2021* | 0.8 | 51.9 | 63.4 | 4.5 | 5.5 | 47.3 | 57.9 |
| All gifts | All gifts | Wealth: 1st 20%-group | All recipients | 2021* | 0.7 | 51.9 | 74.1 | 4.9 | 7.0 | 47.1 | 67.2 |
| All gifts | All gifts | Wealth: 2nd 20%-group | All recipients | 2021* | 0.8 | 29.1 | 34.3 | 2.1 | 2.5 | 27.0 | 31.9 |
| All gifts | All gifts | Wealth: 3rd 20%-group | All recipients | 2021* | 3.1 | 105.4 | 34.6 | 6.3 | 2.1 | 99.2 | 32.5 |
| All gifts | All gifts | Wealth: 4th 20%-group | All recipients | 2021* | 10.6 | 511.4 | 48.3 | 33.0 | 3.1 | 478.4 | 45.2 |
| All gifts | All gifts | Wealth: 5th 20%-group | All recipients | 2021* | 67.0 | 6,289.8 | 93.9 | 441.4 | 6.6 | 5,848.4 | 87.3 |
| All gifts | All gifts | Wealth: income unknown | All recipients | 2021* | 5.6 | 375.7 | 67.2 | 40.0 | 7.2 | 335.6 | 60.1 |
| All gifts | All gifts | Wealth: unknown | All recipients | 2021* | 0.8 | 50.0 | 63.3 | 4.4 | 5.5 | 45.6 | 57.8 |
| All gifts | No tax due on the gift | All donors | All recipients | 2021* | 34.4 | 1,962.7 | 57.1 | 0.0 | 0.0 | 1,962.7 | 57.1 |
| All gifts | No tax due on the gift | Age: 0 to 24 years | All recipients | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Age: 25 to 44 years | All recipients | 2021* | 0.4 | 16.5 | 37.5 | 0.0 | 0.0 | 16.5 | 37.5 |
| All gifts | No tax due on the gift | Age: 45 to 64 years | All recipients | 2021* | 19.0 | 1,123.6 | 59.2 | 0.0 | 0.0 | 1,123.6 | 59.2 |
| All gifts | No tax due on the gift | Age: 65 years or older | All recipients | 2021* | 14.5 | 799.6 | 55.1 | 0.0 | 0.0 | 799.6 | 55.1 |
| All gifts | No tax due on the gift | Age: unknown | All recipients | 2021* | 0.4 | 22.3 | 53.7 | 0.0 | 0.0 | 22.3 | 53.7 |
| All gifts | No tax due on the gift | Wealth: 1st 20%-group | All recipients | 2021* | 0.4 | 14.9 | 38.8 | 0.0 | 0.0 | 14.9 | 38.8 |
| All gifts | No tax due on the gift | Wealth: 2nd 20%-group | All recipients | 2021* | 0.4 | 8.7 | 22.8 | 0.0 | 0.0 | 8.7 | 22.8 |
| All gifts | No tax due on the gift | Wealth: 3rd 20%-group | All recipients | 2021* | 1.6 | 44.6 | 28.4 | 0.0 | 0.0 | 44.6 | 28.4 |
| All gifts | No tax due on the gift | Wealth: 4th 20%-group | All recipients | 2021* | 4.8 | 177.1 | 37.2 | 0.0 | 0.0 | 177.1 | 37.2 |
| All gifts | No tax due on the gift | Wealth: 5th 20%-group | All recipients | 2021* | 26.3 | 1,676.5 | 63.6 | 0.0 | 0.0 | 1,676.5 | 63.6 |
| All gifts | No tax due on the gift | Wealth: income unknown | All recipients | 2021* | 0.6 | 18.9 | 34.3 | 0.0 | 0.0 | 18.9 | 34.3 |
| All gifts | No tax due on the gift | Wealth: unknown | All recipients | 2021* | 0.4 | 22.0 | 53.8 | 0.0 | 0.0 | 22.0 | 53.8 |
| All gifts | Gift donor paid the tax due | All donors | All recipients | 2021* | 15.1 | 1,635.5 | 108.2 | 186.1 | 12.3 | 1,449.4 | 95.9 |
| All gifts | Gift donor paid the tax due | Age: 0 to 24 years | All recipients | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | Gift donor paid the tax due | Age: 25 to 44 years | All recipients | 2021* | 0.2 | 27.9 | 156.0 | 4.9 | 27.1 | 23.1 | 128.9 |
| All gifts | Gift donor paid the tax due | Age: 45 to 64 years | All recipients | 2021* | 3.0 | 500.1 | 166.0 | 51.9 | 17.2 | 448.3 | 148.8 |
| All gifts | Gift donor paid the tax due | Age: 65 years or older | All recipients | 2021* | 11.8 | 1,099.3 | 93.2 | 128.1 | 10.9 | 971.2 | 82.4 |
| All gifts | Gift donor paid the tax due | Age: unknown | All recipients | 2021* | 0.1 | 7.3 | 71.0 | 1.0 | 10.0 | 6.3 | 61.0 |
| All gifts | Gift donor paid the tax due | Wealth: 1st 20%-group | All recipients | 2021* | 0.1 | . | . | . | . | . | . |
| All gifts | Gift donor paid the tax due | Wealth: 2nd 20%-group | All recipients | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | Gift donor paid the tax due | Wealth: 3rd 20%-group | All recipients | 2021* | 0.1 | 6.5 | 51.4 | 0.9 | 7.2 | 5.6 | 44.2 |
| All gifts | Gift donor paid the tax due | Wealth: 4th 20%-group | All recipients | 2021* | 0.5 | 26.2 | 57.5 | 2.9 | 6.3 | 23.3 | 51.2 |
| All gifts | Gift donor paid the tax due | Wealth: 5th 20%-group | All recipients | 2021* | 13.8 | 1,530.8 | 111.3 | 172.4 | 12.5 | 1,358.4 | 98.7 |
| All gifts | Gift donor paid the tax due | Wealth: income unknown | All recipients | 2021* | 0.5 | 47.1 | 86.2 | 5.8 | 10.6 | 41.3 | 75.6 |
| All gifts | Gift donor paid the tax due | Wealth: unknown | All recipients | 2021* | 0.1 | . | . | . | . | . | . |
| All gifts | Recipient paid the tax due | All donors | All recipients | 2021* | 39.0 | 3,815.1 | 97.7 | 346.0 | 8.9 | 3,469.2 | 88.9 |
| All gifts | Recipient paid the tax due | Age: 0 to 24 years | All recipients | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | Recipient paid the tax due | Age: 25 to 44 years | All recipients | 2021* | 0.3 | 19.4 | 68.2 | 2.9 | 10.2 | 16.6 | 58.1 |
| All gifts | Recipient paid the tax due | Age: 45 to 64 years | All recipients | 2021* | 4.0 | 550.3 | 138.3 | 42.2 | 10.6 | 508.1 | 127.7 |
| All gifts | Recipient paid the tax due | Age: 65 years or older | All recipients | 2021* | 34.5 | 3,222.8 | 93.5 | 297.3 | 8.6 | 2,925.5 | 84.9 |
| All gifts | Recipient paid the tax due | Age: unknown | All recipients | 2021* | 0.3 | 22.3 | 74.3 | 3.5 | 11.7 | 18.8 | 62.6 |
| All gifts | Recipient paid the tax due | Wealth: 1st 20%-group | All recipients | 2021* | 0.2 | 21.7 | 91.3 | 2.0 | 8.5 | 19.7 | 82.8 |
| All gifts | Recipient paid the tax due | Wealth: 2nd 20%-group | All recipients | 2021* | 0.4 | 17.3 | 41.6 | 1.8 | 4.3 | 15.5 | 37.4 |
| All gifts | Recipient paid the tax due | Wealth: 3rd 20%-group | All recipients | 2021* | 1.4 | 54.4 | 40.1 | 5.4 | 4.0 | 49.0 | 36.2 |
| All gifts | Recipient paid the tax due | Wealth: 4th 20%-group | All recipients | 2021* | 5.4 | 308.1 | 57.3 | 30.1 | 5.6 | 278.0 | 51.7 |
| All gifts | Recipient paid the tax due | Wealth: 5th 20%-group | All recipients | 2021* | 26.9 | 3,082.5 | 114.7 | 269.0 | 10.0 | 2,813.5 | 104.7 |
| All gifts | Recipient paid the tax due | Wealth: income unknown | All recipients | 2021* | 4.5 | 309.6 | 68.9 | 34.2 | 7.6 | 275.4 | 61.3 |
| All gifts | Recipient paid the tax due | Wealth: unknown | All recipients | 2021* | 0.3 | 21.5 | 75.4 | 3.4 | 12.0 | 18.0 | 63.3 |
| All gifts | Parent-child, regular exemption | All donors | All recipients | 2021* | 47.9 | 4,339.0 | 90.6 | 415.5 | 8.7 | 3,923.5 | 81.9 |
| All gifts | Parent-child, regular exemption | Age: 0 to 24 years | All recipients | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | Parent-child, regular exemption | Age: 25 to 44 years | All recipients | 2021* | 0.3 | 32.1 | 122.4 | 4.2 | 16.0 | 27.9 | 106.4 |
| All gifts | Parent-child, regular exemption | Age: 45 to 64 years | All recipients | 2021* | 5.8 | 765.4 | 132.4 | 67.6 | 11.7 | 697.9 | 120.7 |
| All gifts | Parent-child, regular exemption | Age: 65 years or older | All recipients | 2021* | 41.6 | 3,521.1 | 84.6 | 341.4 | 8.2 | 3,179.7 | 76.4 |
| All gifts | Parent-child, regular exemption | Age: unknown | All recipients | 2021* | 0.2 | 20.4 | 98.0 | 2.4 | 11.6 | 18.0 | 86.4 |
| All gifts | Parent-child, regular exemption | Wealth: 1st 20%-group | All recipients | 2021* | 0.3 | 25.8 | 101.2 | 2.8 | 11.0 | 23.0 | 90.2 |
| All gifts | Parent-child, regular exemption | Wealth: 2nd 20%-group | All recipients | 2021* | 0.4 | 18.1 | 45.5 | 1.6 | 4.1 | 16.5 | 41.5 |
| All gifts | Parent-child, regular exemption | Wealth: 3rd 20%-group | All recipients | 2021* | 1.3 | 49.0 | 38.6 | 4.2 | 3.3 | 44.8 | 35.3 |
| All gifts | Parent-child, regular exemption | Wealth: 4th 20%-group | All recipients | 2021* | 5.4 | 306.6 | 57.0 | 27.7 | 5.1 | 278.9 | 51.9 |
| All gifts | Parent-child, regular exemption | Wealth: 5th 20%-group | All recipients | 2021* | 36.1 | 3,604.0 | 99.9 | 347.0 | 9.6 | 3,257.0 | 90.2 |
| All gifts | Parent-child, regular exemption | Wealth: income unknown | All recipients | 2021* | 4.3 | 316.7 | 73.5 | 30.0 | 7.0 | 286.7 | 66.5 |
| All gifts | Parent-child, regular exemption | Wealth: unknown | All recipients | 2021* | 0.2 | 18.8 | 101.9 | 2.3 | 12.3 | 16.5 | 89.6 |
| All gifts | Parent child, one-off exemption | All donors | All recipients | 2021* | 7.8 | 220.0 | 28.4 | 4.5 | 0.6 | 215.5 | 27.8 |
| All gifts | Parent child, one-off exemption | Age: 0 to 24 years | All recipients | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | Parent child, one-off exemption | Age: 25 to 44 years | All recipients | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | Parent child, one-off exemption | Age: 45 to 64 years | All recipients | 2021* | 4.3 | 114.4 | 26.4 | 1.3 | 0.3 | 113.2 | 26.1 |
| All gifts | Parent child, one-off exemption | Age: 65 years or older | All recipients | 2021* | 3.4 | 103.9 | 30.9 | 3.2 | 0.9 | 100.7 | 29.9 |
| All gifts | Parent child, one-off exemption | Age: unknown | All recipients | 2021* | 0.1 | . | . | . | . | . | . |
| All gifts | Parent child, one-off exemption | Wealth: 1st 20%-group | All recipients | 2021* | 0.1 | 3.8 | 26.7 | 0.1 | 0.5 | 3.8 | 26.3 |
| All gifts | Parent child, one-off exemption | Wealth: 2nd 20%-group | All recipients | 2021* | 0.1 | 3.2 | 21.7 | 0.0 | 0.1 | 3.2 | 21.5 |
| All gifts | Parent child, one-off exemption | Wealth: 3rd 20%-group | All recipients | 2021* | 0.7 | 15.7 | 24.0 | 0.1 | 0.2 | 15.6 | 23.7 |
| All gifts | Parent child, one-off exemption | Wealth: 4th 20%-group | All recipients | 2021* | 1.6 | 39.4 | 24.3 | 0.2 | 0.1 | 39.2 | 24.2 |
| All gifts | Parent child, one-off exemption | Wealth: 5th 20%-group | All recipients | 2021* | 5.1 | 154.4 | 30.3 | 3.9 | 0.8 | 150.5 | 29.5 |
| All gifts | Parent child, one-off exemption | Wealth: income unknown | All recipients | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | Parent child, one-off exemption | Wealth: unknown | All recipients | 2021* | 0.1 | . | . | . | . | . | . |
| All gifts | Parent-child, exemption property | All donors | All recipients | 2021* | 21.8 | 1,641.5 | 75.1 | 8.7 | 0.4 | 1,632.7 | 74.7 |
| All gifts | Parent-child, exemption property | Age: 0 to 24 years | All recipients | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | Parent-child, exemption property | Age: 25 to 44 years | All recipients | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | Parent-child, exemption property | Age: 45 to 64 years | All recipients | 2021* | 14.3 | 1,095.7 | 76.4 | 6.5 | 0.5 | 1,089.2 | 75.9 |
| All gifts | Parent-child, exemption property | Age: 65 years or older | All recipients | 2021* | 7.3 | 529.2 | 72.7 | 2.1 | 0.3 | 527.0 | 72.4 |
| All gifts | Parent-child, exemption property | Age: unknown | All recipients | 2021* | 0.2 | 13.8 | 73.0 | 0.1 | 0.4 | 13.7 | 72.5 |
| All gifts | Parent-child, exemption property | Wealth: 1st 20%-group | All recipients | 2021* | 0.2 | 10.8 | 60.3 | 0.0 | 0.2 | 10.8 | 60.1 |
| All gifts | Parent-child, exemption property | Wealth: 2nd 20%-group | All recipients | 2021* | 0.1 | . | . | . | . | . | . |
| All gifts | Parent-child, exemption property | Wealth: 3rd 20%-group | All recipients | 2021* | 0.6 | 27.3 | 46.1 | 0.1 | 0.1 | 27.2 | 45.9 |
| All gifts | Parent-child, exemption property | Wealth: 4th 20%-group | All recipients | 2021* | 2.3 | 119.1 | 51.9 | 0.2 | 0.1 | 118.9 | 51.9 |
| All gifts | Parent-child, exemption property | Wealth: 5th 20%-group | All recipients | 2021* | 18.4 | 1,460.8 | 79.3 | 8.3 | 0.5 | 1,452.5 | 78.8 |
| All gifts | Parent-child, exemption property | Wealth: income unknown | All recipients | 2021* | 0.1 | . | . | . | . | . | . |
| All gifts | Parent-child, exemption property | Wealth: unknown | All recipients | 2021* | 0.2 | 13.5 | 72.8 | 0.1 | 0.5 | 13.5 | 72.4 |
| All gifts | Other connection, regular exemption | All donors | All recipients | 2021* | 7.3 | 349.9 | 48.0 | 80.8 | 11.1 | 269.2 | 36.9 |
| All gifts | Other connection, regular exemption | Age: 0 to 24 years | All recipients | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | Other connection, regular exemption | Age: 25 to 44 years | All recipients | 2021* | 0.3 | 15.3 | 51.5 | 3.5 | 11.7 | 11.8 | 39.8 |
| All gifts | Other connection, regular exemption | Age: 45 to 64 years | All recipients | 2021* | 0.9 | 68.3 | 72.4 | 16.4 | 17.4 | 51.9 | 55.0 |
| All gifts | Other connection, regular exemption | Age: 65 years or older | All recipients | 2021* | 5.7 | 252.2 | 44.3 | 58.6 | 10.3 | 193.6 | 34.0 |
| All gifts | Other connection, regular exemption | Age: unknown | All recipients | 2021* | 0.3 | 12.9 | 41.2 | 2.0 | 6.4 | 10.9 | 34.8 |
| All gifts | Other connection, regular exemption | Wealth: 1st 20%-group | All recipients | 2021* | 0.1 | . | . | . | . | . | . |
| All gifts | Other connection, regular exemption | Wealth: 2nd 20%-group | All recipients | 2021* | 0.1 | 2.3 | 16.0 | 0.4 | 3.1 | 1.8 | 12.9 |
| All gifts | Other connection, regular exemption | Wealth: 3rd 20%-group | All recipients | 2021* | 0.4 | 8.5 | 22.9 | 1.9 | 5.1 | 6.6 | 17.8 |
| Source: CBS. | |||||||||||
Dataset is not available.
This table shows statistics about gifts. The gifts are made up for all gifts with a tax-registration on the gift available.
Because of the revision of the income statistics, there are differences between 2010 and 2011. From 2007 until 2010 background characteristics of donors and recipients represent the situation on the 31st of December in that year. From 2011 onwards characteristics from donors and recipients represent the situation on the 1st of January of the given year.
Data available from: 2007.
Status of the figures:
The figures for 2007 to 2019 are final. The figures for 2020 and 2021 are preliminary.
Changes as November 3, 2023:
Figures for 2019 and 2020 are updated and figures of 2021 are added.
When will new figures be published?
New figures will be published in the 4th quarter of 2024.
Description topics
- Number of gifts
- Number of gifts (for which tax-registration is availabe) in the year of publication between a unique donor-recipient combination.
- Total gross value of gifts
- The total gross value of gifts is the total value of all gifts before deduction of tax.
- Mean gross value of gifts
- The mean gross value of gifts is the mean gross amount of gifts.
- Total amount of tax due
- Total amount of taxes due on gifts.
- Mean amount of tax due
- Mean amount of tax due on gifts.
- Total net value of gifts
- The total net value of gifts is the total gross value of all gifts minus the total amount due to taxes.
- Mean net value of gifts
- The mean net value of gifts is the mean value of gross gifts minus the amount due to taxes.