Gifts (with tax-registration); characteristics gift, donor and recipient
| Population | Gift characteristics | Donor characteristics | Recipient characteristics | Periods | Total amount of tax due (million euros ) | Mean amount of tax due (1 000 euros) | Median amount of tax due (1 000 euros) |
|---|---|---|---|---|---|---|---|
| All gifts | No tax due on the gift | All donors | All recipients | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | All donors | Sex: man | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | All donors | Sex: woman | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | All donors | Sex: unknown | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | All donors | Age: 0 to 24 years | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | All donors | Age: 25 to 44 years | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | All donors | Age: 45 to 64 years | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | All donors | Age: 65 years or older | 2021* | . | . | . |
| All gifts | No tax due on the gift | All donors | Age: unknown | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | All donors | Home ownership: owner-occupied home | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | All donors | Home ownership: rent | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | All donors | Home ownership: institutional | 2021* | . | . | . |
| All gifts | No tax due on the gift | All donors | Home ownership: unknown | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | All donors | Wealth: 1st 20%-group | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | All donors | Wealth: 2nd 20%-group | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | All donors | Wealth: 3rd 20%-group | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | All donors | Wealth: 4th 20%-group | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | All donors | Wealth: 5th 20%-group | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | All donors | Wealth: income unknown | 2021* | . | . | . |
| All gifts | No tax due on the gift | All donors | Wealth: unknown | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 0 to 24 years | All recipients | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Sex: man | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Sex: woman | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Sex: unknown | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Age: 0 to 24 years | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Age: 25 to 44 years | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Age: 45 to 64 years | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Age: 65 years or older | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Age: unknown | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Home ownership: owner-occupied home | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Home ownership: rent | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Home ownership: institutional | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Home ownership: unknown | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Wealth: 1st 20%-group | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Wealth: 2nd 20%-group | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Wealth: 3rd 20%-group | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Wealth: 4th 20%-group | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Wealth: 5th 20%-group | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Wealth: income unknown | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Wealth: unknown | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 25 to 44 years | All recipients | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Sex: man | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Sex: woman | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Sex: unknown | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Age: 0 to 24 years | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Age: 25 to 44 years | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Age: 45 to 64 years | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Age: 65 years or older | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Age: unknown | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Home ownership: owner-occupied home | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Home ownership: rent | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Home ownership: institutional | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Home ownership: unknown | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Wealth: 1st 20%-group | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Wealth: 2nd 20%-group | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Wealth: 3rd 20%-group | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Wealth: 4th 20%-group | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Wealth: 5th 20%-group | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Wealth: income unknown | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Wealth: unknown | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 45 to 64 years | All recipients | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Sex: man | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Sex: woman | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Sex: unknown | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Age: 0 to 24 years | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Age: 25 to 44 years | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Age: 45 to 64 years | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Age: 65 years or older | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Age: unknown | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Home ownership: owner-occupied home | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Home ownership: rent | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Home ownership: institutional | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Home ownership: unknown | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Wealth: 1st 20%-group | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Wealth: 2nd 20%-group | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Wealth: 3rd 20%-group | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Wealth: 4th 20%-group | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Wealth: 5th 20%-group | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Wealth: income unknown | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Wealth: unknown | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 65 years or older | All recipients | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 65 years or older | Sex: man | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 65 years or older | Sex: woman | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 65 years or older | Sex: unknown | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 65 years or older | Age: 0 to 24 years | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 65 years or older | Age: 25 to 44 years | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 65 years or older | Age: 45 to 64 years | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 65 years or older | Age: 65 years or older | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 65 years or older | Age: unknown | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 65 years or older | Home ownership: owner-occupied home | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 65 years or older | Home ownership: rent | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 65 years or older | Home ownership: institutional | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 65 years or older | Home ownership: unknown | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 65 years or older | Wealth: 1st 20%-group | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 65 years or older | Wealth: 2nd 20%-group | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 65 years or older | Wealth: 3rd 20%-group | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 65 years or older | Wealth: 4th 20%-group | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 65 years or older | Wealth: 5th 20%-group | 2021* | 0.0 | 0.0 | 0.0 |
| All gifts | No tax due on the gift | Age: 65 years or older | Wealth: income unknown | 2021* | . | . | . |
| All gifts | No tax due on the gift | Age: 65 years or older | Wealth: unknown | 2021* | 0.0 | 0.0 | 0.0 |
| 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
- Total amount of tax due
- Total amount of taxes due on gifts.
- Mean amount of tax due
- Mean amount of tax due on gifts.
- Median amount of tax due
- Median amount of tax due on gifts.
Ranking amount of taxes due on gifts from high to low, the median is equal to the value of the central amount of tax due. Half of the taxes due is higher, the other half is lower.