If you have financial flexibility, you can still make tax-free gifts in 2025 to children or grandchildren. This not only supports them but also reduces future inheritance tax.
In 2025, you may give up to €6,713 per child and €2,690 per grandchild tax-free, with no filing required. Want to make a one-off larger gift? Higher exemptions apply:
€32,195 for general use
€67,064 for an expensive study
Conditions: your child (or their partner) must be aged 18–40 and not have received a higher exemption before. Note: For the purposes of the Dutch Inheritance and Gift Tax Act (Successiewet), fiscal partners are treated as one donor and one recipient. This means your child cannot apply the exemption twice—once for the father and once for the mother.
"}},{"componentType":"actionAccordion","actionAccordionList":[{"title":{"value":"Planning a large gift
"},"icon":{"transformBaseUrl":"https://assets.ing.com/transform/b12756dc-dfbc-40fc-b817-97056e47deee/Transactions-Transfer_In_Euro_Outline","type":"image","width":32,"altTextNL":"\"\"","original":"https://assets.ing.com/m/5ef05f9a972160ad/original/Transactions-Transfer_In_Euro_Outline.svg","extension":"svg"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"The so-called “jubelton” [1] has been abolished, but you can still gift over €154,000 at a 10% gift tax rate. Spreading a large gift across this year and next can be advantageous, allowing you to benefit twice from exemptions and the lower 10% rate up to €154,000 (2026: €158,000).
1. The jubelton was a scheme that allowed a one-time, large tax-free gift for the purchase or renovation of a primary residence. It involved a tax-free donation of over €100,000. In 2023, the amount was reduced to €28,947, and as of 1 January 2024, the scheme has been fully abolished.
"}}]}]},{"componentType":"sectionTitle","title":"Support charities"},{"componentType":"paragraph","richBody":{"value":"Considering a charitable donation? Tax deductions can make this attractive:
One-off donations are deductible (Box 1) between 1%[2] and 10% of your taxable income [3].
Regular donations (minimum five years) are fully deductible up to €1,500,000 [4].
Donations to cultural charities (ANBI) receive a 25% uplift, capped at €1,250 extra deduction.
2. With a minimum of €60
3. Before applying the personal deduction
4. The recurring donation must be agreed upon by notarial deed or private deed for a minimum of five years.
Donations from a company
"},"icon":{"transformBaseUrl":"https://assets.ing.com/transform/a7d6cbed-1598-4833-9544-de6d8e2f3a10/Transactions-Payment_Request_Euro_Outline","type":"image","width":32,"altTextNL":"\"\"","original":"https://assets.ing.com/m/6716bef44a00873b/original/Transactions-Payment_Request_Euro_Outline.svg","extension":"svg"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"Own a company? Corporate donations can be appealing: no threshold applies, and the first euro is deductible.
Corporate donations are deductible for corporate tax purposes: up to 50% of profits, capped at €100,000 per year. Cultural donations receive a 50% uplift, capped at €2,500 extra deduction. Note: If your company is making a loss, a donation will not provide any tax benefit. The deduction lapses and cannot be carried forward to future years.
"}}]}]},{"componentType":"sectionTitle","title":"Optimise your box 3 assets and cash flow"},{"componentType":"paragraph","richBody":{"value":"Planning a major purchase like a car, art, or yacht? Completing it before 1 January can be beneficial. Personal-use movable assets are not taxed in Box 3, and the cash used won’t count on the reference date. Advancing the purchase may save Box 3 tax.
"}},{"componentType":"actionAccordion","actionAccordionList":[{"title":{"value":"Beware of tax implications when changing your investment mix
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"Some investors sell assets before the reference date and repurchase shortly after. If this is tax-driven, the tax authority will correct it. Only genuine commercial reasons can lead to lower Box 3 tax. Read more in this article.
"},"textLinks":[{"url":"/en/private-banking/knowledge-and-insights/wealth-planning/tax-consequences-shifting-assets","text":"Shifting your assets around year-end: watch out for possible unintended tax consequences"}]}]}]},{"componentType":"sectionTitle","title":"Timing real estate transactions: sale, purchase, and restructuring"},{"componentType":"paragraph","richBody":{"value":"Consider selling in 2025
Still debating a property sale? Selling in 2025 can be advantageous: on 1 January, the high deemed return of 7.78%[5] won’t apply—only the lower rate for bank deposits (currently 1.44%).
Liquidity and debt
Have surplus cash, perhaps from selling rental properties? It may pay to reduce Box 3 debts—but consider doing so after 1 January. This way, you still benefit from an extra deduction at a deemed return of 2.62%.
Buying a second home
Thinking of a holiday home or rental property? Delaying completion until 2026 could save you money: transfer tax drops from 10.4% to 8%.
Transferring property to a company
Planning to move residential property into your company? Timing matters. Do it this year, and the property won’t count in Box 3 on 1 January—but you’ll pay 10.4% transfer tax. Wait until 2026, and the rate falls to 8%, but the property will still count in Box 3.
5. The percentage for the category 'other assets' was changed from 7.78% to 6% in the House of Representatives on November 27, 2025, through an adopted amendment to the Tax Plan. This still needs to be approved by the Senate, with the vote scheduled for December 16.
Own a substantial interest in your company and receive dividends? Box 2 tax applies: 24.5% on the first €67,804 (2025) and 31% above that. In 2026, the threshold rises to €68,843 [6]. Expecting major liquidity needs in 2026? Paying dividends in 2025 may be wise to use the lower bracket. With a fiscal partner, you can distribute up to €135,608 in 2025 (€137,686 in 2026) at the lower rate.
6. The bracket threshold in Box 2 is also proposed in the 2026 Tax Plan and is subject to the same parliamentary approval
"}},{"componentType":"actionAccordion","actionAccordionList":[{"title":{"value":"Fiscal partnership can be beneficial
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"Living with your partner but not fiscal partners yet? You can arrange this for all of 2025 by signing a notarial cohabitation agreement this year—provided you were registered at the same address on 1 January 2025. More options are available on the tax authority’s website.
"}}]}]},{"componentType":"sectionTitle","title":"Consider an annuity, pension savings or pension investments"},{"componentType":"paragraph","richBody":{"value":"Want to boost your pension? The new Dutch Pension Act offers more scope for tax-efficient saving or investing. Contributions are deductible if you have a proven pension gap. The tax authority calls this ‘annual allowance’ (jaarruimte) and ‘reserve allowance’ (reserveringsruimte). Upon payout ,usually after retirement, you will pay income tax. However, this is often at a lower rate because your income during your working life is typically higher than after retirement. An extra advantage: the pension capital you accumulate does not count towards Box 3 wealth tax. Read more about pension investing at ING.
For 2025, the annual allowance is €35,798 (up to 30% of your contribution base). The reserve allowance is €42,108, allowing you to catch up unused annual allowance from the past 10 years.
But note: funds are locked until payout. Early withdrawal triggers tax consequences.
"}},{"componentType":"sectionTitle","title":"Review loans from your company – excessive borrowing"},{"componentType":"paragraph","richBody":{"value":"As a director-major shareholder (DGA), do you owe more than €500,000 to your company on 31 December 2025? The excess may be deemed “excessive” and taxed in Box 2. All loans count except home loans, provided a mortgage right is registered in favour of the company. Arrange this with a notary before year-end. This requirement does not apply if the home loan existed on 31 December 2022.
You and your fiscal partner share one €500,000 threshold. Your child has a separate limit. If your child borrows more than €500,000, the excess is attributed to you in Box 2.
"}},{"componentType":"sectionTitle","title":"In closing: choose wisely"},{"componentType":"paragraph","richBody":{"value":"These tax tips can help you achieve financial benefits but they must fit your personal situation and future plans. Tax considerations should never be your sole driver: use them as a tool for informed financial decisions. Discuss your options with your tax adviser or financial planner and take the right steps together for a financially healthy 2026.
"}},{"componentType":"accordion","accordionList":[{"title":"This article reflects the situation as of December 1, 2025","richBody":{"value":"The information provided by ING in this article does not constitute an offer, advice or financial service and is intended solely to inform you and provide practical tips. We always recommend consulting a specialist regarding your financial and/or wealth planning. This article has been compiled with the utmost care. However, it is possible that the information in this article contains inaccuracies or omissions. ING is not liable for any damage (of any kind) resulting from the use, in any way, of the information provided. No rights can be derived from the information provided. Any rates mentioned are indicative and not binding for ING. All rights and changes reserved. This is a publication of ING Bank NV, registered office in Amsterdam.
"}}]},{"componentType":"sectionTitle","title":"Read more"},{"componentType":"cards","cards":[{"componentType":"articleCard","cardType":"article","cardSize":"medium","title":"Sustainable renovation of a historic property","body":"How do you approach sustainability in a historic property? We’ve listed the key points for you.","image":{"transformBaseUrl":"https://assets.ing.com/transform/a8dce0ba-e6a8-446b-b2a4-217ff7da6ecf/Young-friends-sit-on-the-pavement-outside-a-shop-and-chat","type":"image","width":5616,"original":"https://assets.ing.com/m/3d68b360f9c4c996/original/Young-friends-sit-on-the-pavement-outside-a-shop-and-chat.jpg","extension":"jpg"},"date":"2025-10-31","link":{"url":"/en/private-banking/knowledge-and-insights/living/sustainable-renovations-to-listed-buildings"}},{"componentType":"articleCard","cardType":"article","cardSize":"medium","title":"What you need to know about the villa tax","body":"An increasing number of homeowners are facing the villa tax. What is it, and what can you do about it?","image":{"transformBaseUrl":"https://assets.ing.com/transform/b9a46e0a-78e1-467d-8f5d-82c9b309f6b7/Woman-walking-home","type":"image","width":8192,"original":"https://assets.ing.com/m/2f1eb16b4232717e/original/Woman-walking-home.jpg","extension":"jpg"},"date":"2025-11-19","link":{"url":"/en/private-banking/knowledge-and-insights/living/villa-tax-explained"}}]}]},"complementaryZone":{"flexComponents":[{"componentType":"cards","cards":[{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Make an appointment","intro":"Let's start a conversation.","image":{"transformBaseUrl":"https://assets.ing.com/transform/3e538078-976f-4b74-b49c-90d7cd895df2/Web-12","type":"image","width":307,"original":"https://assets.ing.com/m/1d41bac33a10b194/original/Web-12.svg","extension":"svg"},"link":{"url":"/en/private-banking/customer-service"}},{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Log in to My ING","intro":"Quick insights into your financial situation","image":{"transformBaseUrl":"https://assets.ing.com/transform/33c4e3a2-7e3d-47a1-9c6f-1993eedcdb8c/Web-13","type":"image","width":307,"original":"https://assets.ing.com/m/5aecfb619a645cd6/original/Web-13.svg","extension":"svg"},"link":{"url":"https://mijn.ing.nl/login"}}]}]}}}