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

Changed on: 11/11/2022 02:00

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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	Parent-child, exemption property	All donors	All recipients	2020*	9.1	629.4	69.0	3.0	0.3	626.4	68.7
All gifts	Parent-child, exemption property	All donors	Sex: man	2020*	4.9	334.1	68.2	1.5	0.3	332.6	67.9
All gifts	Parent-child, exemption property	All donors	Sex: woman	2020*	4.2	289.1	69.6	1.4	0.3	287.7	69.3
All gifts	Parent-child, exemption property	All donors	Sex: unknown	2020*	0.1	.	.	.	.	.	.
All gifts	Parent-child, exemption property	All donors	Age: 0 to 24 years	2020*	1.3	103.1	79.3	0.7	0.6	102.4	78.7
All gifts	Parent-child, exemption property	All donors	Age: 25 to 44 years	2020*	7.7	516.6	67.1	2.1	0.3	514.5	66.9
All gifts	Parent-child, exemption property	All donors	Age: 45 to 64 years	2020*	0.1	.	.	.	.	.	.
All gifts	Parent-child, exemption property	All donors	Age: 65 years or older	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	All donors	Age: unknown	2020*	0.1	.	.	.	.	.	.
All gifts	Parent-child, exemption property	All donors	Home ownership: owner-occupied home	2020*	5.6	388.5	68.8	1.8	0.3	386.8	68.5
All gifts	Parent-child, exemption property	All donors	Home ownership: rent	2020*	3.4	234.5	69.0	1.1	0.3	233.4	68.7
All gifts	Parent-child, exemption property	All donors	Home ownership: institutional	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	All donors	Home ownership: unknown	2020*	0.1	.	.	.	.	.	.
All gifts	Parent-child, exemption property	All donors	Wealth: 1st 20%-group	2020*	1.3	78.1	62.3	0.2	0.2	77.9	62.1
All gifts	Parent-child, exemption property	All donors	Wealth: 2nd 20%-group	2020*	1.1	72.1	64.6	0.3	0.3	71.8	64.4
All gifts	Parent-child, exemption property	All donors	Wealth: 3rd 20%-group	2020*	2.3	155.6	66.7	0.7	0.3	154.9	66.4
All gifts	Parent-child, exemption property	All donors	Wealth: 4th 20%-group	2020*	1.7	115.8	66.4	0.4	0.2	115.4	66.1
All gifts	Parent-child, exemption property	All donors	Wealth: 5th 20%-group	2020*	2.6	201.1	77.6	1.3	0.5	199.8	77.1
All gifts	Parent-child, exemption property	All donors	Wealth: income unknown	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	All donors	Wealth: unknown	2020*	0.1	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 0 to 24 years	All recipients	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 0 to 24 years	Sex: man	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 0 to 24 years	Sex: woman	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 0 to 24 years	Sex: unknown	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 0 to 24 years	Age: 0 to 24 years	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 0 to 24 years	Age: 25 to 44 years	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 0 to 24 years	Age: 45 to 64 years	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 0 to 24 years	Age: 65 years or older	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 0 to 24 years	Age: unknown	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 0 to 24 years	Home ownership: owner-occupied home	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 0 to 24 years	Home ownership: rent	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 0 to 24 years	Home ownership: institutional	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 0 to 24 years	Home ownership: unknown	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 0 to 24 years	Wealth: 1st 20%-group	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 0 to 24 years	Wealth: 2nd 20%-group	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 0 to 24 years	Wealth: 3rd 20%-group	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 0 to 24 years	Wealth: 4th 20%-group	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 0 to 24 years	Wealth: 5th 20%-group	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 0 to 24 years	Wealth: income unknown	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 0 to 24 years	Wealth: unknown	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 25 to 44 years	All recipients	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 25 to 44 years	Sex: man	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 25 to 44 years	Sex: woman	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 25 to 44 years	Sex: unknown	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 25 to 44 years	Age: 0 to 24 years	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 25 to 44 years	Age: 25 to 44 years	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 25 to 44 years	Age: 45 to 64 years	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 25 to 44 years	Age: 65 years or older	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 25 to 44 years	Age: unknown	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 25 to 44 years	Home ownership: owner-occupied home	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 25 to 44 years	Home ownership: rent	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 25 to 44 years	Home ownership: institutional	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 25 to 44 years	Home ownership: unknown	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 25 to 44 years	Wealth: 1st 20%-group	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 25 to 44 years	Wealth: 2nd 20%-group	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 25 to 44 years	Wealth: 3rd 20%-group	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 25 to 44 years	Wealth: 4th 20%-group	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 25 to 44 years	Wealth: 5th 20%-group	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 25 to 44 years	Wealth: income unknown	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 25 to 44 years	Wealth: unknown	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 45 to 64 years	All recipients	2020*	5.6	388.6	69.1	1.9	0.3	386.7	68.8
All gifts	Parent-child, exemption property	Age: 45 to 64 years	Sex: man	2020*	3.1	208.0	67.8	0.9	0.3	207.1	67.5
All gifts	Parent-child, exemption property	Age: 45 to 64 years	Sex: woman	2020*	2.5	178.0	70.7	1.0	0.4	177.0	70.3
All gifts	Parent-child, exemption property	Age: 45 to 64 years	Sex: unknown	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 45 to 64 years	Age: 0 to 24 years	2020*	1.2	97.4	79.0	0.7	0.6	96.7	78.4
All gifts	Parent-child, exemption property	Age: 45 to 64 years	Age: 25 to 44 years	2020*	4.4	288.5	66.3	1.2	0.3	287.3	66.0
All gifts	Parent-child, exemption property	Age: 45 to 64 years	Age: 45 to 64 years	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 45 to 64 years	Age: 65 years or older	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 45 to 64 years	Age: unknown	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 45 to 64 years	Home ownership: owner-occupied home	2020*	3.4	237.0	69.9	1.2	0.3	235.8	69.6
All gifts	Parent-child, exemption property	Age: 45 to 64 years	Home ownership: rent	2020*	2.2	149.0	67.9	0.7	0.3	148.3	67.5
All gifts	Parent-child, exemption property	Age: 45 to 64 years	Home ownership: institutional	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 45 to 64 years	Home ownership: unknown	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 45 to 64 years	Wealth: 1st 20%-group	2020*	0.8	46.1	60.8	0.1	0.2	46.0	60.6
All gifts	Parent-child, exemption property	Age: 45 to 64 years	Wealth: 2nd 20%-group	2020*	0.8	48.3	63.6	0.2	0.3	48.1	63.3
All gifts	Parent-child, exemption property	Age: 45 to 64 years	Wealth: 3rd 20%-group	2020*	1.3	89.1	66.1	0.4	0.3	88.8	65.8
All gifts	Parent-child, exemption property	Age: 45 to 64 years	Wealth: 4th 20%-group	2020*	0.9	58.8	67.5	0.2	0.2	58.6	67.3
All gifts	Parent-child, exemption property	Age: 45 to 64 years	Wealth: 5th 20%-group	2020*	1.8	143.5	77.8	1.0	0.5	142.4	77.2
All gifts	Parent-child, exemption property	Age: 45 to 64 years	Wealth: income unknown	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 45 to 64 years	Wealth: unknown	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 65 years or older	All recipients	2020*	3.4	234.0	68.6	1.0	0.3	233.0	68.3
All gifts	Parent-child, exemption property	Age: 65 years or older	Sex: man	2020*	1.8	122.6	69.0	0.6	0.3	122.0	68.7
All gifts	Parent-child, exemption property	Age: 65 years or older	Sex: woman	2020*	1.6	107.8	67.7	0.4	0.3	107.4	67.5
All gifts	Parent-child, exemption property	Age: 65 years or older	Sex: unknown	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 65 years or older	Age: 0 to 24 years	2020*	0.1	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 65 years or older	Age: 25 to 44 years	2020*	3.3	222.7	68.2	0.9	0.3	221.8	68.0
All gifts	Parent-child, exemption property	Age: 65 years or older	Age: 45 to 64 years	2020*	0.1	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 65 years or older	Age: 65 years or older	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 65 years or older	Age: unknown	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 65 years or older	Home ownership: owner-occupied home	2020*	2.2	149.0	67.1	0.6	0.3	148.4	66.8
All gifts	Parent-child, exemption property	Age: 65 years or older	Home ownership: rent	2020*	1.1	81.3	71.0	0.4	0.3	80.9	70.6
All gifts	Parent-child, exemption property	Age: 65 years or older	Home ownership: institutional	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 65 years or older	Home ownership: unknown	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 65 years or older	Wealth: 1st 20%-group	2020*	0.5	30.2	64.2	0.1	0.2	30.1	64.0
All gifts	Parent-child, exemption property	Age: 65 years or older	Wealth: 2nd 20%-group	2020*	0.3	23.2	67.2	0.1	0.3	23.1	66.9
All gifts	Parent-child, exemption property	Age: 65 years or older	Wealth: 3rd 20%-group	2020*	1.0	63.9	67.1	0.3	0.3	63.6	66.8
All gifts	Parent-child, exemption property	Age: 65 years or older	Wealth: 4th 20%-group	2020*	0.9	56.4	65.3	0.2	0.3	56.2	65.0
All gifts	Parent-child, exemption property	Age: 65 years or older	Wealth: 5th 20%-group	2020*	0.7	56.5	76.9	0.3	0.4	56.3	76.5
All gifts	Parent-child, exemption property	Age: 65 years or older	Wealth: income unknown	2020*	0.0	.	.	.	.	.	.
All gifts	Parent-child, exemption property	Age: 65 years or older	Wealth: unknown	2020*	0.0	.	.	.	.	.	.
Source: CBS.

Explanation of symbols

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 2018 are final. The figures for 2019 and 2020 are preliminary.

Changes as November 11, 2022:
Figures for 2018 and 2019 are updated and figures of 2020 are added.

When will new figures be published?
New figures will be published in the 4th quarter of 2023.

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.