Gift exemption 2026: what can you give tax-free?

Thinking of giving your child a financial boost this year? In 2026 the Belastingdienst lets you give more than you might expect, completely tax-free, as long as you know the amounts.

The 2026 exemptions

Per calendar year you can give your child €6,908 tax-free, per set of parents. For grandchildren, other family members and friends the exemption is €2,769 per year. Everything above these amounts is taxed.

Is your child between 18 and 40? Then a one-time increased exemption of €33,129 exists, usable once per child. It can even be combined with the annual exemption.

The smart combo: loan plus gift

A market-conform loan is not a gift, so it does not touch the exemption at all. Many parents lend the larger amount formally and gift the annual exemption on top, or gift the repayments back. The money supports your child without a euro of gift tax.

Above the exemption

Cross the exemption and gift tax applies: 10% for children up to roughly €154,000 and 18% above that. For others the rates are 30% and 36%. A paper trail matters, so document every transfer properly.

FLUX5 keeps the loan, the rate and every repayment on record, so your tax return writes itself.