Transfer and gift money
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"If you deposit money into your own investment account the money is part of your own assets. The return on the investments also remains part of your own assets.
If you later transfer (part of) the value of your investment account to your child, this may be considered a gift.
Note: If both parents transfer money, the Tax Administration adds both gifts together.
If you are not a parent, stepparent or foster parent, but are a legal guardian, a lower exemption applies.
"}}]},{"title":{"value":"Control over the account
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"As a parent, you retain full control over the investments when the account is in your name. You decide when and how the money is transferred to your child.
"}}]},{"title":{"value":"Tax (box 3)
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"Investments in your own name remain part of your own box 3 assets until you transfer them to your child (and if the child is an adult).
"}}]},{"title":{"value":"Parental right of enjoyment
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"When the account is in your own name, the invested assets belong to you as the parent. This means that the parent can decide how to use it themselves.
"}}]},{"title":{"value":"Protection from creditors
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"If the investments are in your name, creditors can claim them because they belong to your assets.
"}}]},{"title":{"value":"Access for your child
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"If the account is in your name, you decide when your child gets access to the money.
"}}]},{"title":{"value":"Inheritance tax
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"If you pass away before transferring the money to your child, your child may have to pay inheritance tax.
"}}]}]},{"componentType":"sectionTitle","title":"Building wealth in your child’s name"},{"componentType":"actionAccordion","actionAccordionList":[{"title":{"value":"Transfer and gift money
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"If you deposit money into your child’s investment and/or savings account
the Dutch Tax Administration may consider this a gift.
The return on the investments and/or savings will then be part of your child’s assets.
Note: If both (divorced) parents transfer money, the Tax Administration adds both gifts together.
If you are not a parent, stepparent or foster parent, but are a legal guardian, a lower tax exemption applies.
"}},{"componentType":"paragraph","richBody":{"value":""}},{"componentType":"paragraph","richBody":{"value":""}}]},{"title":{"value":"Control over the account
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"Your child gains full access at age 18.
Private Banking clients can choose to give a gift with retained control.
Tax (box 3)
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"Investments in your child’s name count toward the parents’ assets in box 3 until the child turns 18. After that, the investments belong to the child’s box 3 assets.
"}}]},{"title":{"value":"Parental right of enjoyment (ouderlijk vruchtgenot)
"},"paragraphs":[{"componentType":"paragraph","title":"Ouderlijk gebruik gelden (vruchtgenot)","richBody":{"value":"As a parent, you may use the interest or proceeds of the money belonging to your minor child.
If you withdraw money that does not fall under this rule, you must repay it later, possibly with interest, because it may be considered a “loan”.
Protection from creditors
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"If your business goes bankrupt or you enter into debt restructuring, the money in your child’s name remains your child’s property. Creditors cannot claim it.*
See ‘Wet schuldsanering natuurlijke personen’
"}}]},{"title":{"value":"Access for your child
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"The account is in your child’s name.
Zie de tijdslijnen voor beleggen op de pagina Beleggen voor je kind.
"},"textLinks":[{"url":"/en/personal/investing/investments-at-ing/investing-for-your-child","text":"Read more on about access and timelines"}]}]},{"title":{"value":"Inheritance tax
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"Your child does not pay inheritance tax on a gift, because the money is already theirs, unless the donor passes away within 180 days after the gift.
"}}]}]},{"componentType":"sectionTitle","title":"Careful investing in your child’s name starts with you"},{"componentType":"paragraph","richBody":{"value":"If you invest in your child’s name, you must always act in your child’s best interest. You can (voluntarily) ask the subdistrict court judge (kantonrechter) for permission. This is not required, but it helps to limit your liability.
You can request permission before you start investing for your child. With this permission, you show that you are acting carefully. It prevents problems if questions about the money arise later.
Why would you want to limit your liability?
There have been situations where parents used their children’s money for themselves, for example due to financial difficulties.
The court then decided that the money, including interest, had to be repaid to the child. The court considered it a loan the parent had effectively taken from the child.
"},"alignedImage":{"position":"left","transformBaseUrl":"https://assets.ing.com/transform/67c3732d-8af1-462f-be33-f613bd8ff36c/Older-woman-courtroom-judge-scene","original":"https://assets.ing.com/m/175aab852699a545/original/Older-woman-courtroom-judge-scene.svg","extension":"svg"}},{"componentType":"cards","cards":[{"componentType":"productCard","cardType":"product","cardSize":"medium","title":"Investing for your kid","intro":"Find out all about investing for your child and the possibilities at ING on this page.","image":{"transformBaseUrl":"https://assets.ing.com/transform/61101ca3-4230-432f-b4fa-f85d4674bad9/2025-03-job-scam-vacaturefraude","type":"image","width":6000,"original":"https://assets.ing.com/m/1ef35d0c1ad7407a/original/2025-03-job-scam-vacaturefraude.jpg","extension":"jpg"},"link":{"url":"/en/personal/investing/investments-at-ing/investing-for-your-child"},"checkMarkList":["You can start with an investment of just €10","You can invest and withdraw whenever you like","No investment knowledge required"]},{"componentType":"productCard","cardType":"product","cardSize":"medium","title":"Putting money aside for the future?","intro":"How do you handle that smartly?","image":{"transformBaseUrl":"https://assets.ing.com/transform/50c9778b-394d-46c0-b416-1d5cf6b0e507/Medium_MS-PPT_MS-Word_Newsletter-Close-up-of-woman-paying-at-pos-with-smartphone","type":"image","width":900,"original":"https://assets.ing.com/m/3500c6b651974b07/original/Medium_MS-PPT_MS-Word_Newsletter-Close-up-of-woman-paying-at-pos-with-smartphone.jpg","extension":"jpg"},"link":{"url":"/en/personal/children/theme/putting-money-aside-for-the-future"},"checkMarkList":["How much do I need?","Saving and/or Investing?","In my own name or in name of my child?"]}]},{"componentType":"accordion","accordionList":[{"title":"1. Can I open an investment account or Groei Groter Rekening for my grandchild as a grandparent?","richBody":{"value":"
No, grandparents cannot open an investment account or Groei Groter Account for a grandchild themselves. The parent or guardian must do this.
Grandparents may then give money: €2,769 per year (2026).
Grandparents can save (with) the child on the Groei Groter Account. Transfer money to the IBAN of the Groei Groter Account — this can be requested from the parent/guardian.
Want to invest (with) the child? Then transfer the money to the linked Children’s Account; the parent can move it to the Investment Account.
"}},{"title":"2.\tI don’t want my child to access the money at age 18. Can I postpone this?","richBody":{"value":"No, currently this is only possible if you are a Private Banking client through gifting under guardianship. Click here to read more about the Private Banking Guardingship.
"}},{"title":"3. Can both parents be linked to the investment account?","richBody":{"value":"One parent manages the account. You can add the other parent for view‑only access.
"},"textLinks":[{"url":"/particulier/klantenservice/gegevens-wijzigen/beheer-bankzaken-ouderlijk-gezag","text":"Read more about Parental authority (Dutch only):"}]},{"title":"4. Can my (ex-)partner see the Children’s Accounts?","richBody":{"value":"If this person is a legal representative or you have added them, they can see the account.
"},"textLinks":[{"url":"/particulier/klantenservice/gegevens-wijzigen/beheer-bankzaken-ouderlijk-gezag","text":"Read more about Parental authority (Dutch only):"}]}]},{"componentType":"sectionTitle","title":"Good to know"},{"componentType":"paragraph","richBody":{"value":"Investing involves risks and costs. You may (partially) lose your investment amount. Read more about the risks of investing and how to limit them. And also view the Investment Terms and Conditions .
*For informational purposes, we will use the name Easy Invest. The actual product name, which will also appear in the onboarding flow and on your bank statements, is Eenvoudig Beleggen. This translation is intended for the customer’s convenience only. In the event of any inconsistency between the English translation and the original Dutch version, the original Dutch version shall prevail.
"}},{"componentType":"paragraph","richBody":{"value":""}}]}}}