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 | Home ownership: owner-occupied home | 2021* | 65.4 | 5,607.0 | 85.8 | 438.5 | 6.7 | 5,168.6 | 79.0 |
| All gifts | All gifts | All donors | Home ownership: rent | 2021* | 19.9 | 1,514.5 | 76.0 | 61.7 | 3.1 | 1,452.8 | 72.9 |
| All gifts | All gifts | All donors | Home ownership: institutional | 2021* | 0.1 | 6.5 | 56.8 | 0.4 | 3.8 | 6.1 | 53.0 |
| All gifts | All gifts | All donors | Home ownership: unknown | 2021* | 3.1 | 284.9 | 91.6 | 31.4 | 10.1 | 253.6 | 81.5 |
| All gifts | All gifts | Age: 0 to 24 years | Home ownership: owner-occupied home | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | All gifts | Age: 0 to 24 years | Home ownership: rent | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | All gifts | Age: 0 to 24 years | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | All gifts | Age: 0 to 24 years | Home ownership: unknown | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | All gifts | Age: 25 to 44 years | Home ownership: owner-occupied home | 2021* | 0.6 | 52.5 | 82.5 | 6.4 | 10.1 | 46.0 | 72.4 |
| All gifts | All gifts | Age: 25 to 44 years | Home ownership: rent | 2021* | 0.2 | 9.0 | 37.2 | 0.8 | 3.2 | 8.2 | 34.0 |
| All gifts | All gifts | Age: 25 to 44 years | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | All gifts | Age: 25 to 44 years | Home ownership: unknown | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | All gifts | Age: 45 to 64 years | Home ownership: owner-occupied home | 2021* | 16.0 | 1,321.7 | 82.4 | 67.4 | 4.2 | 1,254.4 | 78.2 |
| All gifts | All gifts | Age: 45 to 64 years | Home ownership: rent | 2021* | 9.5 | 808.5 | 85.1 | 23.2 | 2.4 | 785.3 | 82.6 |
| All gifts | All gifts | Age: 45 to 64 years | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | All gifts | Age: 45 to 64 years | Home ownership: unknown | 2021* | 0.4 | 42.4 | 104.3 | 3.5 | 8.6 | 38.9 | 95.8 |
| All gifts | All gifts | Age: 65 years or older | Home ownership: owner-occupied home | 2021* | 48.3 | 4,203.3 | 87.1 | 361.0 | 7.5 | 3,842.3 | 79.6 |
| All gifts | All gifts | Age: 65 years or older | Home ownership: rent | 2021* | 9.9 | 682.3 | 69.0 | 37.2 | 3.8 | 645.1 | 65.3 |
| All gifts | All gifts | Age: 65 years or older | Home ownership: institutional | 2021* | 0.1 | . | . | . | . | . | . |
| All gifts | All gifts | Age: 65 years or older | Home ownership: unknown | 2021* | 2.5 | 231.0 | 90.7 | 26.8 | 10.5 | 204.2 | 80.2 |
| All gifts | All gifts | Age: unknown | Home ownership: owner-occupied home | 2021* | 0.4 | 28.2 | 71.2 | 3.4 | 8.7 | 24.7 | 62.5 |
| All gifts | All gifts | Age: unknown | Home ownership: rent | 2021* | 0.3 | 14.4 | 50.4 | 0.5 | 1.8 | 13.8 | 48.5 |
| All gifts | All gifts | Age: unknown | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | All gifts | Age: unknown | Home ownership: unknown | 2021* | 0.1 | 9.2 | 69.4 | 0.6 | 4.2 | 8.7 | 65.2 |
| All gifts | All gifts | Wealth: 1st 20%-group | Home ownership: owner-occupied home | 2021* | 0.5 | 39.5 | 85.9 | 4.3 | 9.3 | 35.3 | 76.6 |
| All gifts | All gifts | Wealth: 1st 20%-group | Home ownership: rent | 2021* | 0.2 | 10.5 | 47.6 | 0.4 | 1.9 | 10.1 | 45.7 |
| All gifts | All gifts | Wealth: 1st 20%-group | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | All gifts | Wealth: 1st 20%-group | Home ownership: unknown | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | All gifts | Wealth: 2nd 20%-group | Home ownership: owner-occupied home | 2021* | 0.5 | 21.3 | 39.4 | 1.7 | 3.1 | 19.7 | 36.3 |
| All gifts | All gifts | Wealth: 2nd 20%-group | Home ownership: rent | 2021* | 0.3 | 7.2 | 25.2 | 0.4 | 1.3 | 6.8 | 23.8 |
| All gifts | All gifts | Wealth: 2nd 20%-group | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | All gifts | Wealth: 2nd 20%-group | Home ownership: unknown | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | All gifts | Wealth: 3rd 20%-group | Home ownership: owner-occupied home | 2021* | 2.0 | 71.5 | 34.9 | 4.5 | 2.2 | 67.0 | 32.7 |
| All gifts | All gifts | Wealth: 3rd 20%-group | Home ownership: rent | 2021* | 0.9 | 30.9 | 33.2 | 1.5 | 1.6 | 29.4 | 31.6 |
| All gifts | All gifts | Wealth: 3rd 20%-group | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | All gifts | Wealth: 3rd 20%-group | Home ownership: unknown | 2021* | 0.1 | . | . | . | . | . | . |
| All gifts | All gifts | Wealth: 4th 20%-group | Home ownership: owner-occupied home | 2021* | 7.9 | 396.8 | 50.2 | 28.1 | 3.6 | 368.7 | 46.7 |
| All gifts | All gifts | Wealth: 4th 20%-group | Home ownership: rent | 2021* | 2.4 | 101.6 | 41.7 | 3.8 | 1.6 | 97.8 | 40.2 |
| All gifts | All gifts | Wealth: 4th 20%-group | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | All gifts | Wealth: 4th 20%-group | Home ownership: unknown | 2021* | 0.2 | 12.5 | 53.6 | 1.1 | 4.8 | 11.4 | 48.8 |
| All gifts | All gifts | Wealth: 5th 20%-group | Home ownership: owner-occupied home | 2021* | 49.5 | 4,740.3 | 95.7 | 363.1 | 7.3 | 4,377.1 | 88.4 |
| All gifts | All gifts | Wealth: 5th 20%-group | Home ownership: rent | 2021* | 15.0 | 1,304.0 | 87.2 | 50.5 | 3.4 | 1,253.6 | 83.8 |
| All gifts | All gifts | Wealth: 5th 20%-group | Home ownership: institutional | 2021* | 0.1 | . | . | . | . | . | . |
| All gifts | All gifts | Wealth: 5th 20%-group | Home ownership: unknown | 2021* | 2.4 | 241.1 | 99.9 | 27.5 | 11.4 | 213.6 | 88.5 |
| All gifts | All gifts | Wealth: income unknown | Home ownership: owner-occupied home | 2021* | 4.5 | 311.0 | 68.7 | 33.5 | 7.4 | 277.5 | 61.3 |
| All gifts | All gifts | Wealth: income unknown | Home ownership: rent | 2021* | 0.8 | 46.2 | 56.8 | 4.7 | 5.7 | 41.6 | 51.0 |
| All gifts | All gifts | Wealth: income unknown | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | All gifts | Wealth: income unknown | Home ownership: unknown | 2021* | 0.2 | 16.8 | 74.8 | 1.7 | 7.6 | 15.1 | 67.2 |
| All gifts | All gifts | Wealth: unknown | Home ownership: owner-occupied home | 2021* | 0.4 | 26.6 | 71.4 | 3.3 | 8.9 | 23.3 | 62.5 |
| All gifts | All gifts | Wealth: unknown | Home ownership: rent | 2021* | 0.3 | 14.0 | 50.2 | 0.5 | 1.8 | 13.5 | 48.4 |
| All gifts | All gifts | Wealth: unknown | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | All gifts | Wealth: unknown | Home ownership: unknown | 2021* | 0.1 | 9.2 | 69.4 | 0.6 | 4.2 | 8.7 | 65.2 |
| All gifts | No tax due on the gift | All donors | Home ownership: owner-occupied home | 2021* | 20.5 | 1,136.2 | 55.5 | 0.0 | 0.0 | 1,136.2 | 55.5 |
| All gifts | No tax due on the gift | All donors | Home ownership: rent | 2021* | 13.3 | 797.4 | 59.9 | 0.0 | 0.0 | 797.4 | 59.9 |
| All gifts | No tax due on the gift | All donors | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | All donors | Home ownership: unknown | 2021* | 0.5 | 26.5 | 48.3 | 0.0 | 0.0 | 26.5 | 48.3 |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Home ownership: owner-occupied home | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Home ownership: rent | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Age: 0 to 24 years | Home ownership: unknown | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Home ownership: owner-occupied home | 2021* | 0.3 | 11.1 | 40.2 | 0.0 | 0.0 | 11.1 | 40.2 |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Home ownership: rent | 2021* | 0.2 | 5.3 | 33.9 | 0.0 | 0.0 | 5.3 | 33.9 |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Age: 25 to 44 years | Home ownership: unknown | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Home ownership: owner-occupied home | 2021* | 10.9 | 642.3 | 59.2 | 0.0 | 0.0 | 642.3 | 59.2 |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Home ownership: rent | 2021* | 7.9 | 470.4 | 59.4 | 0.0 | 0.0 | 470.4 | 59.4 |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Age: 45 to 64 years | Home ownership: unknown | 2021* | 0.2 | 9.6 | 50.9 | 0.0 | 0.0 | 9.6 | 50.9 |
| All gifts | No tax due on the gift | Age: 65 years or older | Home ownership: owner-occupied home | 2021* | 9.2 | 475.0 | 51.7 | 0.0 | 0.0 | 475.0 | 51.7 |
| All gifts | No tax due on the gift | Age: 65 years or older | Home ownership: rent | 2021* | 5.0 | 311.8 | 62.0 | 0.0 | 0.0 | 311.8 | 62.0 |
| All gifts | No tax due on the gift | Age: 65 years or older | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Age: 65 years or older | Home ownership: unknown | 2021* | 0.3 | 11.5 | 40.2 | 0.0 | 0.0 | 11.5 | 40.2 |
| All gifts | No tax due on the gift | Age: unknown | Home ownership: owner-occupied home | 2021* | 0.2 | 7.5 | 46.7 | 0.0 | 0.0 | 7.5 | 46.7 |
| All gifts | No tax due on the gift | Age: unknown | Home ownership: rent | 2021* | 0.2 | 9.5 | 50.3 | 0.0 | 0.0 | 9.5 | 50.3 |
| All gifts | No tax due on the gift | Age: unknown | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Age: unknown | Home ownership: unknown | 2021* | 0.1 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Wealth: 1st 20%-group | Home ownership: owner-occupied home | 2021* | 0.2 | 8.3 | 38.3 | 0.0 | 0.0 | 8.3 | 38.3 |
| All gifts | No tax due on the gift | Wealth: 1st 20%-group | Home ownership: rent | 2021* | 0.2 | 6.4 | 39.5 | 0.0 | 0.0 | 6.4 | 39.5 |
| All gifts | No tax due on the gift | Wealth: 1st 20%-group | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Wealth: 1st 20%-group | Home ownership: unknown | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Wealth: 2nd 20%-group | Home ownership: owner-occupied home | 2021* | 0.2 | 4.8 | 24.6 | 0.0 | 0.0 | 4.8 | 24.6 |
| All gifts | No tax due on the gift | Wealth: 2nd 20%-group | Home ownership: rent | 2021* | 0.2 | 3.8 | 21.2 | 0.0 | 0.0 | 3.8 | 21.2 |
| All gifts | No tax due on the gift | Wealth: 2nd 20%-group | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Wealth: 2nd 20%-group | Home ownership: unknown | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Wealth: 3rd 20%-group | Home ownership: owner-occupied home | 2021* | 0.9 | 25.5 | 28.4 | 0.0 | 0.0 | 25.5 | 28.4 |
| All gifts | No tax due on the gift | Wealth: 3rd 20%-group | Home ownership: rent | 2021* | 0.6 | 18.3 | 28.6 | 0.0 | 0.0 | 18.3 | 28.6 |
| All gifts | No tax due on the gift | Wealth: 3rd 20%-group | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Wealth: 3rd 20%-group | Home ownership: unknown | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Wealth: 4th 20%-group | Home ownership: owner-occupied home | 2021* | 3.0 | 110.9 | 37.0 | 0.0 | 0.0 | 110.9 | 37.0 |
| All gifts | No tax due on the gift | Wealth: 4th 20%-group | Home ownership: rent | 2021* | 1.7 | 64.2 | 37.9 | 0.0 | 0.0 | 64.2 | 37.9 |
| All gifts | No tax due on the gift | Wealth: 4th 20%-group | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Wealth: 4th 20%-group | Home ownership: unknown | 2021* | 0.1 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Wealth: 5th 20%-group | Home ownership: owner-occupied home | 2021* | 15.6 | 966.5 | 61.8 | 0.0 | 0.0 | 966.5 | 61.8 |
| All gifts | No tax due on the gift | Wealth: 5th 20%-group | Home ownership: rent | 2021* | 10.3 | 689.7 | 66.9 | 0.0 | 0.0 | 689.7 | 66.9 |
| All gifts | No tax due on the gift | Wealth: 5th 20%-group | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Wealth: 5th 20%-group | Home ownership: unknown | 2021* | 0.4 | 18.1 | 48.9 | 0.0 | 0.0 | 18.1 | 48.9 |
| All gifts | No tax due on the gift | Wealth: income unknown | Home ownership: owner-occupied home | 2021* | 0.4 | 12.8 | 32.7 | 0.0 | 0.0 | 12.8 | 32.7 |
| All gifts | No tax due on the gift | Wealth: income unknown | Home ownership: rent | 2021* | 0.1 | 5.7 | 38.9 | 0.0 | 0.0 | 5.7 | 38.9 |
| All gifts | No tax due on the gift | Wealth: income unknown | Home ownership: institutional | 2021* | 0.0 | . | . | . | . | . | . |
| All gifts | No tax due on the gift | Wealth: income unknown | Home ownership: unknown | 2021* | 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
- 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.