The Netherlands has opened electronic filing for 2026 gift and inheritance tax returns, with specific thresholds requiring children who receive over EUR 6,908 from parents or anyone receiving more than EUR 2,769 from others to file by 1 March 2027.
The Netherlands tax administration announced on 2 March 2026 that taxpayers can now submit their inheritance and gift tax returns electronically for the 2026 tax year.
Taxpayers who receive gifts exceeding certain thresholds must file a return by 1 March 2027. Children receiving more than EUR 6,908 from their parents during 2026 are required to file. Additionally, anyone receiving gifts exceeding EUR 2,769 from other individuals must also submit a return.
The 2026 gift tax return can now be filed online through My Tax Authorities. However, taxpayers preferring traditional methods can still submit paper returns, as this option remains available for both gift and inheritance tax filings.
