Gifts (with tax-registration); characteristics gift, donor and recipient

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 2019* 61.0 4,351.2 71.4 370.7 6.1 3,980.5 65.3
All gifts All gifts Age: 0 to 24 years All recipients 2019* 0.0 . . . . . .
All gifts All gifts Age: 25 to 44 years All recipients 2019* 0.5 37.4 68.3 4.2 7.6 33.2 60.7
All gifts All gifts Age: 45 to 64 years All recipients 2019* 14.9 1,080.7 72.7 67.6 4.5 1,013.0 68.2
All gifts All gifts Age: 65 years or older All recipients 2019* 44.9 3,193.0 71.1 293.4 6.5 2,899.6 64.6
All gifts All gifts Age: unknown All recipients 2019* 0.6 37.6 59.3 4.9 7.7 32.7 51.6
All gifts All gifts Wealth: 1st 20%-group All recipients 2019* 0.6 34.4 57.5 3.0 5.0 31.4 52.5
All gifts All gifts Wealth: 2nd 20%-group All recipients 2019* 0.5 15.2 31.9 1.0 2.2 14.2 29.7
All gifts All gifts Wealth: 3rd 20%-group All recipients 2019* 1.8 44.6 25.2 2.6 1.5 42.0 23.8
All gifts All gifts Wealth: 4th 20%-group All recipients 2019* 6.6 250.4 38.0 17.1 2.6 233.3 35.4
All gifts All gifts Wealth: 5th 20%-group All recipients 2019* 46.7 3,715.6 79.6 314.4 6.7 3,401.2 72.8
All gifts All gifts Wealth: income unknown All recipients 2019* 4.3 255.3 60.0 27.8 6.5 227.5 53.4
All gifts All gifts Wealth: unknown All recipients 2019* 0.6 35.6 60.1 4.7 8.0 30.9 52.1
All gifts No tax due on the gift All donors All recipients 2019* 18.7 879.7 47.2 0.0 0.0 879.7 47.2
All gifts No tax due on the gift Age: 0 to 24 years All recipients 2019* 0.0 . . . . . .
All gifts No tax due on the gift Age: 25 to 44 years All recipients 2019* 0.3 9.6 37.7 0.0 0.0 9.6 37.7
All gifts No tax due on the gift Age: 45 to 64 years All recipients 2019* 9.4 498.1 53.1 0.0 0.0 498.1 53.1
All gifts No tax due on the gift Age: 65 years or older All recipients 2019* 8.7 359.8 41.2 0.0 0.0 359.8 41.2
All gifts No tax due on the gift Age: unknown All recipients 2019* 0.3 11.4 43.6 0.0 0.0 11.4 43.6
All gifts No tax due on the gift Wealth: 1st 20%-group All recipients 2019* 0.3 9.5 33.2 0.0 0.0 9.5 33.2
All gifts No tax due on the gift Wealth: 2nd 20%-group All recipients 2019* 0.2 4.5 20.6 0.0 0.0 4.5 20.6
All gifts No tax due on the gift Wealth: 3rd 20%-group All recipients 2019* 0.9 18.4 21.3 0.0 0.0 18.4 21.3
All gifts No tax due on the gift Wealth: 4th 20%-group All recipients 2019* 2.7 79.0 29.7 0.0 0.0 79.0 29.7
All gifts No tax due on the gift Wealth: 5th 20%-group All recipients 2019* 14.0 746.0 53.2 0.0 0.0 746.0 53.2
All gifts No tax due on the gift Wealth: income unknown All recipients 2019* 0.4 11.3 31.8 0.0 0.0 11.3 31.8
All gifts No tax due on the gift Wealth: unknown All recipients 2019* 0.3 11.1 43.7 0.0 0.0 11.1 43.7
All gifts Gift donor paid the tax due All donors All recipients 2019* 12.2 1,112.9 90.9 131.9 10.8 981.0 80.1
All gifts Gift donor paid the tax due Age: 0 to 24 years All recipients 2019* 0.0 . . . . . .
All gifts Gift donor paid the tax due Age: 25 to 44 years All recipients 2019* 0.1 15.3 115.0 2.1 15.8 13.2 99.2
All gifts Gift donor paid the tax due Age: 45 to 64 years All recipients 2019* 2.4 283.4 116.7 38.9 16.0 244.6 100.7
All gifts Gift donor paid the tax due Age: 65 years or older All recipients 2019* 9.6 806.9 84.3 89.6 9.4 717.3 75.0
All gifts Gift donor paid the tax due Age: unknown All recipients 2019* 0.1 7.0 67.0 1.3 12.8 5.7 54.2
All gifts Gift donor paid the tax due Wealth: 1st 20%-group All recipients 2019* 0.1 . . . . . .
All gifts Gift donor paid the tax due Wealth: 2nd 20%-group All recipients 2019* 0.0 . . . . . .
All gifts Gift donor paid the tax due Wealth: 3rd 20%-group All recipients 2019* 0.1 . . . . . .
All gifts Gift donor paid the tax due Wealth: 4th 20%-group All recipients 2019* 0.3 13.7 40.0 1.4 4.0 12.3 36.0
All gifts Gift donor paid the tax due Wealth: 5th 20%-group All recipients 2019* 11.1 1,047.1 94.3 123.6 11.1 923.5 83.2
All gifts Gift donor paid the tax due Wealth: income unknown All recipients 2019* 0.5 33.3 65.6 4.2 8.4 29.0 57.3
All gifts Gift donor paid the tax due Wealth: unknown All recipients 2019* 0.1 . . . . . .
All gifts Recipient paid the tax due All donors All recipients 2019* 30.1 2,358.6 78.4 238.8 7.9 2,119.8 70.5
All gifts Recipient paid the tax due Age: 0 to 24 years All recipients 2019* 0.0 . . . . . .
All gifts Recipient paid the tax due Age: 25 to 44 years All recipients 2019* 0.2 12.5 78.2 2.1 13.0 10.4 65.2
All gifts Recipient paid the tax due Age: 45 to 64 years All recipients 2019* 3.1 299.1 97.8 28.8 9.4 270.4 88.4
All gifts Recipient paid the tax due Age: 65 years or older All recipients 2019* 26.6 2,026.3 76.2 203.8 7.7 1,822.5 68.5
All gifts Recipient paid the tax due Age: unknown All recipients 2019* 0.3 19.2 71.7 3.5 13.3 15.6 58.5
All gifts Recipient paid the tax due Wealth: 1st 20%-group All recipients 2019* 0.2 15.8 73.4 1.9 9.0 13.8 64.4
All gifts Recipient paid the tax due Wealth: 2nd 20%-group All recipients 2019* 0.2 9.6 41.1 0.9 3.9 8.7 37.2
All gifts Recipient paid the tax due Wealth: 3rd 20%-group All recipients 2019* 0.8 24.0 28.8 2.4 2.8 21.6 26.0
All gifts Recipient paid the tax due Wealth: 4th 20%-group All recipients 2019* 3.6 157.8 43.9 15.7 4.4 142.0 39.6
All gifts Recipient paid the tax due Wealth: 5th 20%-group All recipients 2019* 21.6 1,922.5 89.1 190.8 8.8 1,731.7 80.3
All gifts Recipient paid the tax due Wealth: income unknown All recipients 2019* 3.4 210.8 62.1 23.5 6.9 187.2 55.1
All gifts Recipient paid the tax due Wealth: unknown All recipients 2019* 0.2 18.1 73.1 3.5 13.9 14.7 59.2
All gifts Parent-child, regular exemption All donors All recipients 2019* 38.4 2,896.0 75.4 291.7 7.6 2,604.3 67.8
All gifts Parent-child, regular exemption Age: 0 to 24 years All recipients 2019* 0.0 . . . . . .
All gifts Parent-child, regular exemption Age: 25 to 44 years All recipients 2019* 0.2 17.2 94.5 1.8 9.8 15.4 84.7
All gifts Parent-child, regular exemption Age: 45 to 64 years All recipients 2019* 5.0 437.2 87.5 46.9 9.4 390.4 78.1
All gifts Parent-child, regular exemption Age: 65 years or older All recipients 2019* 33.0 2,425.0 73.4 241.2 7.3 2,183.9 66.1
All gifts Parent-child, regular exemption Age: unknown All recipients 2019* 0.2 16.6 75.9 2.0 9.0 14.6 67.0
All gifts Parent-child, regular exemption Wealth: 1st 20%-group All recipients 2019* 0.3 20.7 81.0 2.3 8.8 18.4 72.2
All gifts Parent-child, regular exemption Wealth: 2nd 20%-group All recipients 2019* 0.2 9.8 40.3 0.9 3.7 8.9 36.6
All gifts Parent-child, regular exemption Wealth: 3rd 20%-group All recipients 2019* 0.8 22.9 27.6 1.8 2.2 21.1 25.4
All gifts Parent-child, regular exemption Wealth: 4th 20%-group All recipients 2019* 3.7 155.2 42.0 13.6 3.7 141.6 38.3
All gifts Parent-child, regular exemption Wealth: 5th 20%-group All recipients 2019* 29.9 2,455.8 82.1 250.9 8.4 2,204.9 73.7
All gifts Parent-child, regular exemption Wealth: income unknown All recipients 2019* 3.3 216.7 65.5 20.4 6.2 196.3 59.3
All gifts Parent-child, regular exemption Wealth: unknown All recipients 2019* 0.2 14.9 82.3 1.8 10.0 13.1 72.3
All gifts Parent child, one-off exemption All donors All recipients 2019* 5.5 142.8 25.9 2.0 0.4 140.8 25.6
All gifts Parent child, one-off exemption Age: 0 to 24 years All recipients 2019* 0.0 . . . . . .
All gifts Parent child, one-off exemption Age: 25 to 44 years All recipients 2019* 0.0 . . . . . .
All gifts Parent child, one-off exemption Age: 45 to 64 years All recipients 2019* 2.9 74.1 25.5 1.1 0.4 73.0 25.1
All gifts Parent child, one-off exemption Age: 65 years or older All recipients 2019* 2.5 67.3 26.4 0.8 0.3 66.4 26.1
All gifts Parent child, one-off exemption Age: unknown All recipients 2019* 0.0 . . . . . .
All gifts Parent child, one-off exemption Wealth: 1st 20%-group All recipients 2019* 0.1 3.0 23.7 0.0 0.3 2.9 23.4
All gifts Parent child, one-off exemption Wealth: 2nd 20%-group All recipients 2019* 0.1 . . . . . .
All gifts Parent child, one-off exemption Wealth: 3rd 20%-group All recipients 2019* 0.4 8.2 21.5 0.1 0.1 8.2 21.4
All gifts Parent child, one-off exemption Wealth: 4th 20%-group All recipients 2019* 1.1 28.3 24.9 0.6 0.5 27.7 24.5
All gifts Parent child, one-off exemption Wealth: 5th 20%-group All recipients 2019* 3.7 98.9 26.8 1.3 0.3 97.6 26.5
All gifts Parent child, one-off exemption Wealth: income unknown All recipients 2019* 0.0 . . . . . .
All gifts Parent child, one-off exemption Wealth: unknown All recipients 2019* 0.0 . . . . . .
All gifts Parent-child, exemption property All donors All recipients 2019* 9.5 644.4 67.9 3.3 0.3 641.1 67.5
All gifts Parent-child, exemption property Age: 0 to 24 years All recipients 2019* 0.0 . . . . . .
All gifts Parent-child, exemption property Age: 25 to 44 years All recipients 2019* 0.0 . . . . . .
All gifts Parent-child, exemption property Age: 45 to 64 years All recipients 2019* 5.9 399.6 68.0 2.1 0.4 397.5 67.6
All gifts Parent-child, exemption property Age: 65 years or older All recipients 2019* 3.5 236.3 67.4 1.2 0.3 235.1 67.0
All gifts Parent-child, exemption property Age: unknown All recipients 2019* 0.1 8.1 78.6 0.0 0.1 8.1 78.4
All gifts Parent-child, exemption property Wealth: 1st 20%-group All recipients 2019* 0.1 6.5 56.3 0.0 0.2 6.5 56.1
All gifts Parent-child, exemption property Wealth: 2nd 20%-group All recipients 2019* 0.0 . . . . . .
All gifts Parent-child, exemption property Wealth: 3rd 20%-group All recipients 2019* 0.2 6.9 34.2 0.0 0.0 6.9 34.2
All gifts Parent-child, exemption property Wealth: 4th 20%-group All recipients 2019* 1.0 44.5 45.3 0.0 0.0 44.4 45.2
All gifts Parent-child, exemption property Wealth: 5th 20%-group All recipients 2019* 8.0 573.7 71.6 3.2 0.4 570.5 71.2
All gifts Parent-child, exemption property Wealth: income unknown All recipients 2019* 0.0 . . . . . .
All gifts Parent-child, exemption property Wealth: unknown All recipients 2019* 0.1 7.8 78.0 0.0 0.1 7.8 77.9
All gifts Other connection, regular exemption All donors All recipients 2019* 5.6 282.6 50.8 64.6 11.6 218.0 39.2
All gifts Other connection, regular exemption Age: 0 to 24 years All recipients 2019* 0.0 . . . . . .
All gifts Other connection, regular exemption Age: 25 to 44 years All recipients 2019* 0.2 11.1 66.0 2.4 14.0 8.7 52.0
All gifts Other connection, regular exemption Age: 45 to 64 years All recipients 2019* 0.8 83.7 106.0 16.5 20.9 67.2 85.1
All gifts Other connection, regular exemption Age: 65 years or older All recipients 2019* 4.3 175.4 40.5 42.2 9.7 133.2 30.7
All gifts Other connection, regular exemption Age: unknown All recipients 2019* 0.2 10.5 42.6 2.9 11.7 7.6 31.0
All gifts Other connection, regular exemption Wealth: 1st 20%-group All recipients 2019* 0.1 . . . . . .
All gifts Other connection, regular exemption Wealth: 2nd 20%-group All recipients 2019* 0.1 . . . . . .
All gifts Other connection, regular exemption Wealth: 3rd 20%-group All recipients 2019* 0.2 3.5 14.5 0.7 2.8 2.8 11.7
Source: CBS.
Explanation of symbols

Table description


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 2017 are final. The figures for 2018 and 2019 are preliminary.

Changes as of October 2021:
Figures for 2017 and 2018 are updated and figures of 2019 are added.

When will new figures be published?
New figures will be published in the 4th quarter of 2022.

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.