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 2016 54.7 5,141.8 94.0 343.4 6.3 4,798.4 87.7
All gifts All gifts All donors Sex: man 2016 26.7 2,779.9 104.2 164.0 6.2 2,615.9 98.1
All gifts All gifts All donors Sex: woman 2016 25.3 2,141.8 84.6 154.9 6.1 1,986.9 78.5
All gifts All gifts All donors Sex: unknown 2016 2.8 220.1 80.0 24.5 8.9 195.6 71.0
All gifts All gifts All donors Age: 0 to 24 years 2016 4.9 344.1 70.7 22.0 4.5 322.1 66.2
All gifts All gifts All donors Age: 25 to 44 years 2016 26.2 2,921.5 111.6 138.2 5.3 2,783.3 106.4
All gifts All gifts All donors Age: 45 to 64 years 2016 19.5 1,563.5 80.2 144.2 7.4 1,419.4 72.8
All gifts All gifts All donors Age: 65 years or older 2016 1.5 92.6 63.9 14.5 10.0 78.1 53.9
All gifts All gifts All donors Age: unknown 2016 2.8 220.1 80.0 24.5 8.9 195.6 71.0
All gifts All gifts All donors Home ownership: owner-occupied home 2016 41.9 4,134.8 98.6 284.2 6.8 3,850.7 91.8
All gifts All gifts All donors Home ownership: rent 2016 10.0 782.5 78.4 34.4 3.4 748.1 75.0
All gifts All gifts All donors Home ownership: institutional 2016 0.1 . . . . . .
All gifts All gifts All donors Home ownership: unknown 2016 2.8 220.1 80.0 24.5 8.9 195.6 71.0
All gifts All gifts All donors Wealth: 1st 20%-group 2016 6.8 457.2 67.0 29.3 4.3 427.9 62.7
All gifts All gifts All donors Wealth: 2nd 20%-group 2016 1.8 74.8 41.2 3.7 2.0 71.1 39.1
All gifts All gifts All donors Wealth: 3rd 20%-group 2016 7.0 362.8 52.1 15.9 2.3 346.9 49.8
All gifts All gifts All donors Wealth: 4th 20%-group 2016 10.9 668.6 61.2 41.1 3.8 627.4 57.5
All gifts All gifts All donors Wealth: 5th 20%-group 2016 25.2 3,344.3 132.5 227.5 9.0 3,116.8 123.5
All gifts All gifts All donors Wealth: income unknown 2016 0.2 14.1 63.7 1.4 6.2 12.7 57.5
All gifts All gifts All donors Wealth: unknown 2016 2.8 220.1 80.0 24.5 8.9 195.6 71.0
All gifts All gifts Age: 0 to 24 years All recipients 2016 0.0 . . . . . .
All gifts All gifts Age: 0 to 24 years Sex: man 2016 0.0 . . . . . .
All gifts All gifts Age: 0 to 24 years Sex: woman 2016 0.0 . . . . . .
All gifts All gifts Age: 0 to 24 years Sex: unknown 2016 0.0 . . . . . .
All gifts All gifts Age: 0 to 24 years Age: 0 to 24 years 2016 0.0 . . . . . .
All gifts All gifts Age: 0 to 24 years Age: 25 to 44 years 2016 0.0 . . . . . .
All gifts All gifts Age: 0 to 24 years Age: 45 to 64 years 2016 0.0 . . . . . .
All gifts All gifts Age: 0 to 24 years Age: 65 years or older 2016 0.0 . . . . . .
All gifts All gifts Age: 0 to 24 years Age: unknown 2016 0.0 . . . . . .
All gifts All gifts Age: 0 to 24 years Home ownership: owner-occupied home 2016 0.0 . . . . . .
All gifts All gifts Age: 0 to 24 years Home ownership: rent 2016 0.0 . . . . . .
All gifts All gifts Age: 0 to 24 years Home ownership: institutional 2016 0.0 . . . . . .
All gifts All gifts Age: 0 to 24 years Home ownership: unknown 2016 0.0 . . . . . .
All gifts All gifts Age: 0 to 24 years Wealth: 1st 20%-group 2016 0.0 . . . . . .
All gifts All gifts Age: 0 to 24 years Wealth: 2nd 20%-group 2016 0.0 . . . . . .
All gifts All gifts Age: 0 to 24 years Wealth: 3rd 20%-group 2016 0.0 . . . . . .
All gifts All gifts Age: 0 to 24 years Wealth: 4th 20%-group 2016 0.0 . . . . . .
All gifts All gifts Age: 0 to 24 years Wealth: 5th 20%-group 2016 0.0 . . . . . .
All gifts All gifts Age: 0 to 24 years Wealth: income unknown 2016 0.0 . . . . . .
All gifts All gifts Age: 0 to 24 years Wealth: unknown 2016 0.0 . . . . . .
All gifts All gifts Age: 25 to 44 years All recipients 2016 0.4 27.0 75.8 3.1 8.8 23.9 67.0
All gifts All gifts Age: 25 to 44 years Sex: man 2016 0.2 14.0 81.2 1.9 11.2 12.0 70.0
All gifts All gifts Age: 25 to 44 years Sex: woman 2016 0.2 11.1 69.0 1.1 6.6 10.1 62.4
All gifts All gifts Age: 25 to 44 years Sex: unknown 2016 0.0 . . . . . .
All gifts All gifts Age: 25 to 44 years Age: 0 to 24 years 2016 0.2 13.1 76.6 1.3 7.4 11.8 69.2
All gifts All gifts Age: 25 to 44 years Age: 25 to 44 years 2016 0.1 . . . . . .
All gifts All gifts Age: 25 to 44 years Age: 45 to 64 years 2016 0.1 . . . . . .
All gifts All gifts Age: 25 to 44 years Age: 65 years or older 2016 0.0 . . . . . .
All gifts All gifts Age: 25 to 44 years Age: unknown 2016 0.0 . . . . . .
All gifts All gifts Age: 25 to 44 years Home ownership: owner-occupied home 2016 0.3 20.7 76.3 2.3 8.5 18.4 67.8
All gifts All gifts Age: 25 to 44 years Home ownership: rent 2016 0.1 . . . . . .
All gifts All gifts Age: 25 to 44 years Home ownership: institutional 2016 0.0 . . . . . .
All gifts All gifts Age: 25 to 44 years Home ownership: unknown 2016 0.0 . . . . . .
All gifts All gifts Age: 25 to 44 years Wealth: 1st 20%-group 2016 0.1 . . . . . .
All gifts All gifts Age: 25 to 44 years Wealth: 2nd 20%-group 2016 0.0 . . . . . .
All gifts All gifts Age: 25 to 44 years Wealth: 3rd 20%-group 2016 0.0 . . . . . .
All gifts All gifts Age: 25 to 44 years Wealth: 4th 20%-group 2016 0.0 . . . . . .
All gifts All gifts Age: 25 to 44 years Wealth: 5th 20%-group 2016 0.2 18.3 95.4 1.8 9.3 16.5 86.2
All gifts All gifts Age: 25 to 44 years Wealth: income unknown 2016 0.0 . . . . . .
All gifts All gifts Age: 25 to 44 years Wealth: unknown 2016 0.0 . . . . . .
All gifts All gifts Age: 45 to 64 years All recipients 2016 14.8 1,358.9 92.1 52.4 3.6 1,306.5 88.6
All gifts All gifts Age: 45 to 64 years Sex: man 2016 7.3 820.8 112.0 26.4 3.6 794.4 108.4
All gifts All gifts Age: 45 to 64 years Sex: woman 2016 7.0 499.0 71.2 21.8 3.1 477.2 68.1
All gifts All gifts Age: 45 to 64 years Sex: unknown 2016 0.4 39.1 94.1 4.2 10.0 35.0 84.0
All gifts All gifts Age: 45 to 64 years Age: 0 to 24 years 2016 3.4 276.4 81.4 12.2 3.6 264.3 77.8
All gifts All gifts Age: 45 to 64 years Age: 25 to 44 years 2016 10.6 1,008.5 95.5 31.4 3.0 977.1 92.5
All gifts All gifts Age: 45 to 64 years Age: 45 to 64 years 2016 0.3 31.2 102.0 3.5 11.4 27.7 90.5
All gifts All gifts Age: 45 to 64 years Age: 65 years or older 2016 0.1 . . . . . .
All gifts All gifts Age: 45 to 64 years Age: unknown 2016 0.4 39.1 94.1 4.2 10.0 35.0 84.0
All gifts All gifts Age: 45 to 64 years Home ownership: owner-occupied home 2016 9.8 1,024.0 104.5 39.8 4.1 984.2 100.5
All gifts All gifts Age: 45 to 64 years Home ownership: rent 2016 4.5 295.1 65.2 8.4 1.9 286.7 63.4
All gifts All gifts Age: 45 to 64 years Home ownership: institutional 2016 0.0 . . . . . .
All gifts All gifts Age: 45 to 64 years Home ownership: unknown 2016 0.4 39.1 94.1 4.2 10.0 35.0 84.0
All gifts All gifts Age: 45 to 64 years Wealth: 1st 20%-group 2016 2.7 121.0 45.3 3.4 1.3 117.6 44.1
All gifts All gifts Age: 45 to 64 years Wealth: 2nd 20%-group 2016 0.8 37.3 47.0 0.9 1.2 36.3 45.9
All gifts All gifts Age: 45 to 64 years Wealth: 3rd 20%-group 2016 2.9 162.9 55.8 3.4 1.2 159.5 54.7
All gifts All gifts Age: 45 to 64 years Wealth: 4th 20%-group 2016 2.8 215.7 77.2 7.4 2.6 208.3 74.6
All gifts All gifts Age: 45 to 64 years Wealth: 5th 20%-group 2016 5.1 780.5 152.3 32.8 6.4 747.7 145.9
All gifts All gifts Age: 45 to 64 years Wealth: income unknown 2016 0.0 . . . . . .
All gifts All gifts Age: 45 to 64 years Wealth: unknown 2016 0.4 39.1 94.1 4.2 10.0 35.0 84.0
All gifts All gifts Age: 65 years or older All recipients 2016 39.0 3,702.2 94.8 281.2 7.2 3,420.9 87.6
All gifts All gifts Age: 65 years or older Sex: man 2016 18.9 1,926.4 101.7 133.7 7.1 1,792.7 94.6
All gifts All gifts Age: 65 years or older Sex: woman 2016 17.9 1,608.3 89.8 129.2 7.2 1,479.1 82.6
All gifts All gifts Age: 65 years or older Sex: unknown 2016 2.2 167.4 76.6 18.3 8.4 149.1 68.2
All gifts All gifts Age: 65 years or older Age: 0 to 24 years 2016 1.3 51.6 41.3 8.3 6.6 43.3 34.6
All gifts All gifts Age: 65 years or older Age: 25 to 44 years 2016 15.3 1,887.9 123.1 104.7 6.8 1,783.1 116.3
All gifts All gifts Age: 65 years or older Age: 45 to 64 years 2016 19.0 1,517.2 79.9 138.0 7.3 1,379.2 72.6
All gifts All gifts Age: 65 years or older Age: 65 years or older 2016 1.3 78.0 61.0 11.9 9.3 66.2 51.7
All gifts All gifts Age: 65 years or older Age: unknown 2016 2.2 167.4 76.6 18.3 8.4 149.1 68.2
All gifts All gifts Age: 65 years or older Home ownership: owner-occupied home 2016 31.6 3,064.5 97.1 238.8 7.6 2,825.7 89.5
All gifts All gifts Age: 65 years or older Home ownership: rent 2016 5.2 466.5 89.2 23.9 4.6 442.7 84.7
All gifts All gifts Age: 65 years or older Home ownership: institutional 2016 0.1 . . . . . .
All gifts All gifts Age: 65 years or older Home ownership: unknown 2016 2.2 167.4 76.6 18.3 8.4 149.1 68.2
All gifts All gifts Age: 65 years or older Wealth: 1st 20%-group 2016 4.0 330.1 81.9 25.0 6.2 305.2 75.7
All gifts All gifts Age: 65 years or older Wealth: 2nd 20%-group 2016 1.0 36.6 37.5 2.7 2.8 33.9 34.7
All gifts All gifts Age: 65 years or older Wealth: 3rd 20%-group 2016 3.9 195.7 49.9 12.1 3.1 183.7 46.8
All gifts All gifts Age: 65 years or older Wealth: 4th 20%-group 2016 8.0 442.0 55.3 33.2 4.2 408.8 51.1
All gifts All gifts Age: 65 years or older Wealth: 5th 20%-group 2016 19.8 2,519.0 127.5 188.9 9.6 2,330.1 118.0
All gifts All gifts Age: 65 years or older Wealth: income unknown 2016 0.2 11.2 64.9 1.0 6.0 10.1 58.9
All gifts All gifts Age: 65 years or older Wealth: unknown 2016 2.2 167.4 76.6 18.3 8.4 149.1 68.2
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 2016 are final.

Changes as of 17 September 2020:
The figures for 2016 are depicted as final, without any update. A more recent version of the source data was not available, therefore the last received source data was used to make 2016 figures final.

When will new figures be published?
New figures about 2017 and 2018 will be published in the fourth quarter of 2020.

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.