A gift does not end with the bank transfer

Parents want to provide €600,000 for their daughter’s home. They transfer €250,000, lend €250,000 and may forgive another €100,000 later. The family calls it ‘help with the house’. The file sees a transfer, a loan and a possible future gift with different dates and evidence.

Where shares, property or debt forgiveness are involved, the promise date may differ from execution or the notarial deed. Keep one record for each gift and show linked actions alongside it without merging them.

Cash is usually visible from the transfer. Securities, shares, property and forgiven claims require a method and valuation date. Property may require WOZ data and a separate review of the applicable value; a company interest needs professional valuation and business facts.

Bring multiple gifts in the year together for review. Record a proposed exemption as an open question until its category, conditions and any earlier use have been confirmed.

For a 2026 gift, the Dutch Tax Administration states a filing deadline of 1 March 2027. The calendar also needs an earlier internal date for valuation, identification data outside the public tool, selection of the current form and professional review.

The form does not replace the agreement, deed, bank execution or valuation evidence. If the return does not reconcile with the documents and cash movement, explain the difference before filing.

Retain the return, submission confirmation, tax payment, assessment and correspondence. Annual actions, interest or later debt forgiveness each receive a separate date and owner.

This allows an Estate Control Check to see whether the transfer, tax process and family calendar were completed. The checklist does not calculate tax or confirm an exemption; it prevents the family from reconstructing the story years later.