{"type":"document","data":{"id":"4591680a-523b-4647-8dab-4552e98422cb","localeString":"en-GB","publishDate":"2025-12-24T10:14:17.050+01:00","contentType":"onecms:productPage","hasMacro":false,"flexPageMetadata":{"afmBanner":false,"robotInstruction":{"noIndex":false,"noFollow":false},"description":"Discover when covering your child’s education expenses is possibly considered a gift by the Dutch Tax Authority. Learn about tax-free gifting, parental obligations, and education allowances."},"mainHeaderZone":{"componentType":"productHeader","coreHeader":{"body":"Is your child studying and are you contributing to its living expenses? Then you might wonder whether the Dutch Tax Authority considers this a gift. Where exactly is the line between simply supporting your child and making a taxable gift? The Tax Authority has issued a position on this. This article explains how it works.","headerImage":{"transformBaseUrl":"https://assets.ing.com/transform/f5393a74-3325-4d6e-ba63-aff8ff2c5ca9/YOUNG-WOMAN-STANDING-WITH-ARMS-OUTSTRETCHED","type":"image","width":2520,"original":"https://assets.ing.com/m/5eee89841f8ed030/original/YOUNG-WOMAN-STANDING-WITH-ARMS-OUTSTRETCHED.jpg","extension":"jpg"},"title":"Paying for your child’s education: is it considered a gift?"},"backLink":{"textLink":{"url":"/en/private-banking/knowledge-and-insights/wealth-planning","text":"Wealth planning"}}},"flexZone":{"flexComponents":[{"componentType":"sectionTitle","title":"Supporting your child? These are the regulations up to and beyond the age of 21"},{"componentType":"paragraph","title":"Children up to 20 years old","richBody":{"value":"<p>As a parent, you are legally required to cover your child’s living expenses until their 21st birthday. This includes education costs, regardless of whether your child is eligible for student financing. As long as your contributions fall within this legal maintenance obligation, the Tax Authority does not consider it a <a rel=\"noopener noreferrer\" target=\"_blank\" data-type=\"internal\" href=\"/en/private-banking/knowledge-and-insights/wealth-planning/gift-before-year-end\">gift</a>—so you don’t have to pay gift tax on that.</p>"}},{"componentType":"paragraph","title":"Children aged 21 and older","richBody":{"value":"<p>From the 21st birthday onward, the legal obligation ends. If you continue to pay for an education that started before your child turned 21, the Tax Authority generally does not consider this a gift, but rather the fulfillment of a moral obligation. Your support remains untaxed, as long as it’s a “regular case.”</p>"}},{"componentType":"sectionTitle","title":"What is a regular case?"},{"componentType":"paragraph","richBody":{"value":"<ul><li><p>The contribution is not disproportionately high. </p></li></ul><ul><li><p>Your child genuinely needs the support. </p></li></ul><ul><li><p>There is sufficient academic progress (your child is making an effort and has a reasonable chance of graduating). </p></li></ul><p>If these conditions are met, you don’t need to worry about gift tax. Please note the actual assessment of these circumstances is reserved for the tax inspector.</p>"}},{"componentType":"sectionTitle","title":"When is it considered a gift? "},{"componentType":"paragraph","richBody":{"value":"<p>If it’s not a regular case—for example, the contribution is too high—then it is considered a gift. Gift tax is only due if you exceed the annual exemption amount. See below for the 2026 threshold.</p>"}},{"componentType":"paragraph","title":"How much can you gift tax-free in 2026?","richBody":{"value":"<p><span><span><span>In <span>2026</span> you can gift up to €<span>6,908</span> per child tax-free. This means you can transfer approximately €<span>575</span> per month to your studying child without triggering gift tax.</span></span></span></p><p><span><span><span>Note: If you exceed this amount, your child will owe gift tax on the excess. The rate is 10% up to <span>€158,669</span> (per year, <span>2026</span>). Above that the rate increases to 20%.</span></span></span></p>"}},{"componentType":"sectionTitle","title":"Summary"},{"componentType":"paragraph","richBody":{"value":"<ul><li><p>Paying for maintenance and education until age 21? No problem, not a gift. </p></li></ul><ul><li><p>Education started before age 21 and you continue paying? Usually untaxed. </p></li></ul><ul><li><p>Education started after age 21 or excessive contributions? Check the rules—it may be considered a gift. </p></li></ul><ul><li><p>In 2025 you can gift € 6,908 per year tax-free to your child. </p></li></ul><p>Want to be sure how this applies to your situation? Contact your tax advisor. </p><p><small class=\"footnote\">Written by Robert Mantel, Tax Expertise Manager.</small></p>"}},{"componentType":"accordion","accordionList":[{"title":"Based on the situation as of December 23, 2025","richBody":{"value":"<p>This text pertains to situations where the donor and the recipient are, according to Dutch tax legislation, residing in the Netherlands. The information provided by ING in this article is not an offer, advice, or financial service and is solely intended 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 may contain inaccuracies or omissions. ING is not liable for any damage (of any kind) resulting from the use of the information provided. No rights can be derived from the information. Any rates mentioned are indicative and not binding for ING. All rights and changes reserved. This is a publication of ING Bank NV, registered in Amsterdam.</p>"}}]}]},"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"}}]}]}}}