Dutch MPs seek tax crackdown on paper gifts
Supporters see a possible source of funding for Box 3, while coalition parties warn of new burdens and implementation problems.
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Support is growing in the Lower House for tackling so-called paper gifts through the tax system. The measure is mentioned as a possible source of funding for adjustments to Box 3, but the coalition is divided over the details and the consequences for small savers.
With a paper gift, someone acknowledges an amount as a debt to a future heir, without the money being transferred immediately. Subject to conditions, that debt can later reduce the taxable basis for inheritance tax. The donor generally has to pay interest to the recipient each year.
In the Spring Memorandum 2026, the cabinet described possible measures against such paper arrangements. The approach has not yet been finalised and various policy options are being examined. There is therefore no definitive new law banning all paper gifts.
In a parliamentary debate, the issue was linked to the discussion about Box 3. Some MPs want to use proceeds from curbing tax arrangements to limit the tax burden on smaller savers and investors. Other parties would prefer to use the proceeds to reduce the burden on labour.
The political divide is not only about money. Supporters believe wealthy households should not be able to use a route that is inaccessible to most taxpayers. They see tackling paper gifts as a matter of equal treatment and taxation according to ability to pay.
Opponents point out that the arrangement is also used by families wishing to organise their estates in an orderly way. They fear that a broad measure would affect family businesses, parents and children with legitimate arrangements. Some parties therefore want to target only demonstrable abuse.
Implementation is also a point of debate. The Tax Administration must be able to establish whether a debt really exists, whether the interest was actually paid and whether the agreements were legally recorded correctly. A rule that appears simple on paper can therefore generate a great deal of monitoring work.
The Lower House still has to discuss the precise funding and form. Until then, the only certainty is that paper gifts are on the political agenda as a possible tax arrangement. The eventual proceeds, start date and exemptions are not yet known.
One story, several perspectives
What is established
- Subject to conditions, paper gifts can affect future inheritance tax.
- The cabinet has described possible policy options targeting this arrangement.
- MPs are discussing the measure as a possible source of funding within the Box 3 debate.
- No definitive legislation or proceeds have yet been determined.
Left
Arguments Wants to tackle tax arrangements that are mainly accessible to wealthy households. Prefers to use the proceeds to reduce tax on labour or fund public services.
Values Equal treatment, solidarity and ability to pay.
Consequences Expects less tax avoidance, but accepts that larger fortunes will contribute more.
Centre
Arguments Wants to distinguish between abuse and normal wealth planning. Calls for a targeted measure, clear exemptions and an enforceable arrangement that does not unintentionally affect small savers.
Values Legal certainty, enforceability and predictability.
Consequences Expects limited but defensible proceeds if the arrangement is narrowly defined; fears high implementation costs from a broad approach.
Right
Arguments Sees inheritance and gift tax themselves as problematic and would prefer lower or no tax on wealth transferred within families. Warns that new rules would make the transfer of ownership more complicated.
Values Property, family autonomy and a smaller state.
Consequences Fears that family businesses and parents with legitimate arrangements will be affected and that additional monitoring will cause economic damage.
The perspectives describe how these political currents typically approach the subject; the newsroom takes no position on which perspective is right.
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The operation of paper gifts and their status as a policy option can be found in official parliamentary and cabinet documents. The current political division is described cautiously and is not presented as a settled decision.
- confirmed Paper gifts can reduce the taxable basis for future inheritance tax. — Explained in the official parliamentary documents on tax arrangements. source
- confirmed The cabinet has described possible measures against paper gifts. — Mentioned in the Spring Memorandum 2026. source
- confirmed The precise measure and proceeds have not yet been determined. — The official documents refer to an outstanding policy option and research into the approach. source
Editor's note
It is established that paper gifts appear as a possible approach in official documents and the parliamentary debate. The precise political deal, proceeds and legislation have not yet been determined; the text is therefore cautious about the outcome.Sources
- Plenaire verslagen Tweede Kamer, begrotingsdebat — Tweede Kamer der Staten-Generaal
- Voorjaarsnota 2026, bijlage opmerkelijke belastingconstructies — Rijksoverheid
- Kabinet wil papieren schenkingen aanpakken om 'kleine' spaarders te ontzien — Nieuwskoerier, samenvatting RTL Nieuws
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