{"type":"document","data":{"id":"91eeee00-2593-4d36-9216-c6f0128bc3e8","localeString":"en-GB","publishDate":"2026-04-13T13:12:29.623+02:00","contentType":"onecms:productPage","hasMacro":false,"flexPageMetadata":{"afmBanner":false,"robotInstruction":{"noIndex":false,"noFollow":false},"description":"Giving an advancement can be interesting for various reasons, for example to provide financial support or to share in the enjoyment of your children or grandchildren."},"mainHeaderZone":{"componentType":"productHeader","coreHeader":{"body":"Prior to sending an advancement, there are a few things worth knowing. For example, the different variants of advancements and what they mean for your tax return.","headerImage":{"transformBaseUrl":"https://assets.ing.com/transform/3995b4f0-4d10-40c8-a3a4-3eed75784f35/Woman-happily-hold-smiling-child-on-the-beach","type":"image","width":5831,"altTextNL":"\"\"","original":"https://assets.ing.com/m/76c74ef71683f1c9/original/Woman-happily-hold-smiling-child-on-the-beach.jpg","extension":"jpg"},"title":"An advancement"},"backLink":{"textLink":{"url":"/en/personal/wealth","text":"Wealth"}}},"flexZone":{"flexComponents":[{"componentType":"sectionTitle","title":"Reasons for an advancement"},{"componentType":"paragraph","richBody":{"value":"

Financial Support

Help your (grand)child get their first own home or be a helping hand during their educational path.

Tax Savings

By paying out an advancement your own wealth becomes smaller, which can result in lower wealth taxes. Additionally, paying out an advancement, instead of transferring the full inheritance post mortem, helps your heirs pay less inheritance tax.

Share the joy 

Seeing what your (grand)children do with the advancement is often satisfying. You can watch them pay for their dream home or complete their studies carefree.

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The maximum amount you can give as a tax-free advancement changes annually. The limit depends on your relationship with the recipient. The recipient pays the gift tax.

As a child, you can receive a larger tax-free advancement once in your lifetime if you or your spouse are between 18 and 40 years old. The tax-free limit depends on the intended use of the advancement:

Of course, these one-time increased exemptions are subject to conditions. You can read about them on the tax authorities' website (Dutch only). 

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Do you want to make an advancement of a larger amount than the exemption? Then the tax authorities will charge a tax. This advancement tax is only applicable on the share of the advancement that is higher than the exemption.

 

Value of advancementPartner and (foster) childrenGrandchildren and other descendants Other
€0 - €158.66910%18%30%
€158.669 and more20%36%40%

 

Do you want to know exactly how much advancement tax you have to pay? Calculate it on the website of the tax authorities.

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There are different ways of given an advancement. Most importantly, you need to ask yourself whether or not the timing of paying an advancement is correct. Can you afford to be giving away this money right now? For example, you can donate money and items immediately, while there is an option to put the advancement on paper for a later date.

Here's what to look out for when giving an advancement on paper:

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