An important advantage of gifting a home is that you transfer part of your wealth to the next generation during your lifetime. This can reduce inheritance tax upon death. This is because:
Do you own a property for which the WOZ value is lower than the market value? Then 2026 may be a good year to make the gift. In this year, you can still use the WOZ value to calculate the gift tax. From 1 January 2027, this may change.
"}},{"componentType":"sectionTitle","title":"Why might 2026 be the last year?"},{"componentType":"paragraph","richBody":{"value":"The government has proposed that from 2027 onwards, the market value must be used when gifting a home, instead of the WOZ value. The WOZ value is often lower, partly because it is based on a valuation date that lies one year in the past. This difference may currently work in your favor, but possibly not anymore from 2027.
"}},{"componentType":"actionAccordion","actionAccordionList":[{"title":{"value":"Example
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"You gift a home to your child with:
In 2026, no gift tax is levied on the €50,000 difference. If the proposed legislative change is implemented [2], this difference will be taxed from 2027 onward.
"}}]}]},{"componentType":"paragraph","title":"Please note: transfer tax","richBody":{"value":"When gifting a home, transfer tax also becomes due. Under certain conditions, first-time buyers may qualify for an exemption. Transfer tax is always calculated based on the market value of the property, not the WOZ value. However, the transfer tax paid may be deducted from the gift tax due.
"}},{"componentType":"sectionTitle","title":"What if you continue to live in the home yourself?"},{"componentType":"paragraph","richBody":{"value":"Do you want to gift your home to your child or grandchild but continue living there yourself? Then be aware of a provision in the Dutch Inheritance Tax Act. It requires you to pay market‑based rent to your child or grandchild. This amounts to at least 6% of the WOZ value per year.
If you pay less than market‑based rent or do not pay this amount every year, the home may still be counted as part of your taxable estate, which could result in inheritance tax being due on the property.
"}},{"componentType":"paragraph","richBody":{"value":"Gifting a home - especially if you continue living in it - has significant tax, financial, and legal consequences. For some homeowners, it may be attractive to arrange the gift and transfer in 2026, before the rules potentially change. Seek advice from a notary and tax specialist to ensure the plan aligns with your personal situation and wishes.
"}},{"componentType":"paragraph","richBody":{"value":"[1] For gift and inheritence tax purposes, an acquisition (or inheritence) received by a child (from a parent) is taxed at 10% up to €158,669, and at 20% on the amount exceeding that threshold, without taking into account any applicable exemptions. By transferring assets annually within this first tax bracket, inheritence tax may be reduced in the future, provided that the expected inheritence exceeds €158,669. For the applicable rates, tax brackets and exemptions, see: https://www.belastingdienst.nl/wps/wcm/connect/nl/schenken/content/tarieven-schenkbelasting.
[2] The legislative proposal must still be submitted and approved by both the House of Representatives and the Senate.
"}},{"componentType":"accordion","accordionList":[{"title":"Based on the situation as of 26 February 2026","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 strongly recommend consulting a specialist regarding your financial and/or estate planning. Although this article has been compiled with the greatest possible care, it may contain inaccuracies or omissions. ING is not liable for any damages (of any kind) resulting from the use of this information. No rights can be derived from this publication. 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.
"}}]},{"componentType":"sectionTitle","title":"More about"},{"componentType":"cards","cards":[{"componentType":"articleCard","cardType":"article","cardSize":"medium","title":"Estate planning in 2026","body":"No changes to inheritance and gift tax: rates remain unchanged and exemptions are not restricted. Read the new tax plans.","image":{"transformBaseUrl":"https://assets.ing.com/transform/19d6ad52-2d22-4ead-8330-7c5a040ece0c/600580931","type":"image","width":2100,"original":"https://assets.ing.com/m/4e2fcf53c99369dd/original/600580931.jpg","extension":"jpg"},"date":"2025-09-18","link":{"url":"/en/private-banking/knowledge-and-insights/prinsjesdag-2025/article-1---estate-planning-in-2026"}},{"componentType":"articleCard","cardType":"article","cardSize":"medium","title":"Paying child's education: is it considered a gift?","body":"Where does contributing end and gifting begin?","image":{"transformBaseUrl":"https://assets.ing.com/transform/2309c0aa-9151-4b3f-a615-e18e8bfa910d/A-happy-family-relaxing","type":"image","width":4239,"original":"https://assets.ing.com/m/4332fe20a51089d7/original/A-happy-family-relaxing.JPG","extension":"jpg"},"date":"2025-08-07","link":{"url":"/en/private-banking/knowledge-and-insights/wealth-planning/paying-childs-education-a-gift"}}]},{"componentType":"linkList","componentStyle":"default","iconTitle":{"title":"Related"},"textLinks":[{"url":"/en/private-banking/investing","text":"Investing"},{"url":"/en/private-banking/wealth-planning","text":"Wealth planning"},{"url":"/en/private-banking/our-approach","text":"Our approach"},{"url":"/en/private-banking/investing/private-markets","text":"Private Markets"}]}]},"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"}}]}]}}}