{"type":"document","data":{"id":"64679059-dd04-4d1e-9766-64b5a69d4da3","localeString":"en-GB","publishDate":"2025-08-27T11:32:46.229+02:00","contentType":"onecms:productPage","hasMacro":false,"flexPageMetadata":{"afmBanner":false,"robotInstruction":{"noIndex":false,"noFollow":false},"description":"Gifting while retaining control. How does it work? And what should you take into account?"},"mainHeaderZone":{"componentType":"productHeader","coreHeader":{"body":"Are you considering gifting assets to your children or grandchildren this year, but unsure whether they’ll manage it wisely? Or perhaps they’re still too young to handle the wealth themselves? Fortunately, there are several ways to gift while maintaining control.","headerImage":{"transformBaseUrl":"https://assets.ing.com/transform/7421e3be-bda0-40de-9e0c-55fc57281c28/high-angle-view-of-man-sitting-in-boat-on-lake","type":"image","width":6240,"altTextNL":"\"\"","original":"https://assets.ing.com/m/320a5ce5f0039992/original/high-angle-view-of-man-sitting-in-boat-on-lake.jpg","extension":"jpg"},"title":"Gifting with retained control: how to arrange it in 2025"},"backLink":{"textLink":{"url":"/en/private-banking/knowledge-and-insights/wealth-planning","text":"Wealth planning"}}},"flexZone":{"flexComponents":[{"componentType":"sectionTitle","title":"Gifting under guardianship: maintain oversight of the assets"},{"componentType":"paragraph","richBody":{"value":"

With gifting under guardianship, the gifted amount is managed by a designated guardian. Your (grand)child can only access the assets with this person’s approval. This arrangement is formalized in a gift agreement, either through a notarial deed or a private contract. 

At ING Private Banking & Wealth Management, both forms are supported. We ensure the arrangement is properly processed in our systems, so the child cannot access the account independently. 

As the donor, you choose the guardian—often a parent—and determine the age until which the guardianship applies. You can also include additional provisions, such as excluding a partner in the event of a divorce. 

💡 Note: After five years, the child may petition the court to terminate the guardianship. 

"}},{"componentType":"sectionTitle","title":"Paper gifting (debt acknowledgement)"},{"componentType":"paragraph","richBody":{"value":"

In a paper gift, you gift an amount but immediately borrow it back. Your (grand)child receives a claim on you, and you incur a debt to them. You pay 6% interest annually on this debt, and repayment occurs only upon your passing. This type of gift must be formalized through a notarial deed. The benefit? You retain access to the gifted amount.

"}},{"componentType":"sectionTitle","title":"Certifying assets: separating control from ownership"},{"componentType":"paragraph","richBody":{"value":"

Another option is asset certification, often combined with a gift. This involves separating legal ownership (control) from economic interest (value), typically through an administrative trust foundation (STAK). 

You can gift certificates of shares, real estate, investment portfolios, or art, while retaining control yourself. You also decide who will assume control after your passing, or when children gradually gain more influence. 

Benefits: 

💡 Tip: In practice, a family fund is also commonly used. In essence, it functions similarly to asset certification. 

"}},{"componentType":"sectionTitle","title":"Tax-free gifting in 2025: what are the exemptions?"},{"componentType":"paragraph","richBody":{"value":"

Planning to gift tax-free this year? Here are the 2025 exemptions: 

 

The recipient of the gift is generally responsible for paying the gift tax. 

"}},{"componentType":"paragraph","richBody":{"value":"

[1] Your child may, after five years, petition the court to terminate the guardianship. 

[2] In practice, a so-called family fund is also used. In broad terms, such a fund can be compared to the certification of assets.

This article was written by Liesbeth Pörtzgen, Financial Engineer at ING Private Banking & Wealth Management.

"}},{"componentType":"accordion","accordionList":[{"title":"Based on the situation as of 14 July 2025","richBody":{"value":"

The information provided in this article by ING is not an offer, advice, or financial service. Its sole purpose is to inform and provide practical tips. We strongly recommend consulting a specialist for your financial and wealth planning. This article has been compiled with the utmost care. However, it is possible that the information contains inaccuracies or omissions. ING is not liable for any damages—of any kind—resulting from the use of the information provided. No rights can be derived from this content. Any rates mentioned are indicative and not binding for ING. All rights and changes reserved. This publication is issued by ING Bank N.V., registered in Amsterdam.

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