Gift Tax Calculator

In 2026, you can gift each child €6,908 annually tax-free. Additionally, children aged 18-40 can receive a one-time increased exemption of €33,129 (or €69,009 for expensive studies).

The annual exemption (€6,908 for children) can be used every year. The one-time increased exemption (€33,129) can only be used once in a lifetime when the child is between 18 and 40 years old.

If the gift is below the annual exemption, you generally do not need to file a return. However, if you use the one-time increased exemption, you must file a gift tax return.

Each child has their own exemption. You can gift €6,908 annually to each child tax-free. The one-time increased exemption is per child as well.

No, the one-time increased exemption can only be used once per child. However, unused portions can be gifted in subsequent years until fully used.

The "Jubelton" (the large one-time gift exemption for home purchase) was abolished as of January 1, 2024. Now, only the regular one-time increased exemption (€33,129) remains available for children aged 18-40 (conditions apply).

Yes. If you want to give more than the annual exemption, you can spread the gift over multiple years. Each year, the annual exemption applies anew.

Grandchildren generally receive the same annual exemption as children (€6,908). Gift tax rates for grandchildren are higher (18%–36%) than for children (10%–20%).