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Gifts
Every calendar year, you can donate a certain amount of money to your loved ones for tax purposes, for example to your children. The gift tax has different rates, based on the amount of the gift and the relationship between the donor and the recipient. Below is a table showing the rates in 2026:

This means that if you want to gift to your child in 2026, the first €158,669 is taxed at 10% and the excess is taxed at 20%. The low rate applied in 2025 up to an amount of € 154,197.

By the way, donations are exempt from gift tax to a certain extent. For example, as of 2026 there is an exemption for gifts to your child of € 6,908 per child. Moreover, for gifts to children between the ages of 18 and 40, the aforementioned exemption can be increased once to an amount of € 33,129 in 2026. This exemption thus replaces the annual exemption for gifts to children! If a one-time increased exemption (including the jubilee donation) has been used in the past, then no (other) one-time increased exemption can be used in later years. The general exemption (for others than your own children) has been increased from € 2,690 to € 2,769 as of 2026.

You can donate in various ways: obviously in cash, but donating (real estate) or, for example, forgiving debts are also ways to donate. In 2026, when donating homes, the WOZ value will be leading. A bill has proposed that starting in 2027, the market value of the home will be decisive. In addition, it is possible to make a gift on paper. This means that you donate now, but do not yet pay the donated amount to the donee. You continue to owe the donated amount. Usually, the donee does not receive the amount until you die. When the donee dies, the paper gift reduces the inheritance and therefore the inheritance tax. With a paper donation, you must actually transfer 6% interest annually on the donated amount to the donee, and you must record the donation with the notary, otherwise the paper donation will still be counted as part of your estate for tax purposes. Moreover, both donor and donee must include the paper donation in their income tax returns as a debt and claim in Box 3, respectively. There is an exception to this only in the case of gifts to your minor children.

If a donor dies within 180 days of the gift being made, this gift will be qualified as an acquisition from an inheritance for tax purposes. The gift exemption will lapse in that case, which means that the gift may still be subject to inheritance tax. In addition, a portion of the gift may potentially be taxed in the second rate bracket.

Let us know now if you are planning to donate in 2026. Of course, in addition to individual gifts, we can also advise you on long-term wealth transfer.

Dividend payments
When a company distributes dividends to private persons, the company must withhold 15% dividend tax. This rate is unchanged. The substantial interest holder then owes income tax (Box 2) in private. Box 2 income up to € 68,843 (in 2025 this amount was € 67,804) per tax partner is taxed at 24.5% income tax (effective rate after dividend tax is 9.5%). The substantial interest holder can therefore, together with his tax partner, pay out a total of € 137,686 (2025: € 135,608) in dividends at the low rate. However, dividend payments above € 68,843 (per tax partner) are taxed at 31%. In many cases, it may therefore be advisable to pay an annual dividend at the low rate. In doing so, however, we would like to point out the following:

• The limit for excessive borrowing debts is a maximum of €500,000 on the reference date of December 31, 2026 (the same as the reference date of December 31, 2025), possibly increased by excessive borrowing debts on which you have settled in an earlier year. If you expect to potentially have excessive loan debt above this limit at the end of the year, this should be taken into account when determining the amount of the dividend distribution at the beginning of this year.
• Previously, only a higher Box 1 income caused the reduction of various tax credits, and a dividend payment did not affect this. As of 2025, however, Box 2 and Box 3 income also count toward the reduction of tax credits. The reduction of tax credits applies per tax partner. Because of this reduction of tax credits, the effective tax burden of a dividend distribution may be higher than previously thought. To avoid surprises, we are happy to look at your specific situation with you and calculate in advance the expected tax burden on a dividend distribution.

If desired, we can formalize the dividend payment already at the beginning of the year. In addition, we can also provide tailored advice on a long-term dividend policy.

In conclusion
Do you want to start the new year right away and not wait until the rush at the end of the year? Then contact us through your relationship manager, by phone at 040 - 2 504 504 or through the contact form below so we can look together at the possibilities in your specific situation.