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Gift tax exemption for owner-occupied homes

Audit Id 1546940366228
Title Gift tax exemption for owner-occupied homes
Title in original language

Schenkingsvrijstelling eigen woning

Dutch

Year 2017
Subject

Financial Institutions and Markets

Housing, Property and Construction

Private Finance (PFI and PPP)

Type

Financial

Type of performance

Performed by single SAI

Comments The temporary increase in the gift tax exemption for owner-occupied homes in 2013 and 2014 proved unexpectedly popular and a great deal of use was made of the scheme. In most cases (relating to an estimated 74% of the gifts), the scheme was used to pay down a mortgage. The scheme therefore probably contributed to the goal of reducing the overall mortgage debt and the number of homes in negative equity. We accordingly expect the permanent scheme, which came into force on 1 January 2017, to have a similar outcome.

English summary available
Country

The Netherlands

Materials

Audit report

Dutch

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Summary

English

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Contact
International Affairs
internationalaffairs@rekenkamer.nl
https://english.rekenkamer.nl/
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