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 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 Wealth: income unknown Wealth: income unknown 2021* . . .
All gifts Gift donor paid the tax due Wealth: income unknown Wealth: income unknown 2021* . . .
All gifts Recipient paid the tax due Wealth: income unknown Wealth: income unknown 2021* . . .
All gifts (without corporate succession) No tax due on the gift Wealth: income unknown Wealth: income unknown 2021* . . .
All gifts (without corporate succession) Gift donor paid the tax due Wealth: income unknown Wealth: income unknown 2021* . . .
All gifts (without corporate succession) Recipient paid the tax due Wealth: income unknown Wealth: income unknown 2021* . . .
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 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.