Gift agreement for your mortgage: how to get it right
Your parents want to help you buy a home in the Netherlands. Or you have built up equity in your current property and want to pass some of it on to your child. Either way, a financial gift can make a real difference — especially in a competitive housing market. But to use that money in your mortgage application, you need a gift agreement. Without it, no lender will count the funds as your own equity.
We explain what a gift agreement is, what it must contain, and how the Dutch tax exemptions work in 2026. Have questions about your own situation? Book a free introductory call. There are no obligations and no costs.
What is a gift agreement?
A gift agreement (schenkingsovereenkomst in Dutch) is a written document confirming that someone is giving you money as a gift — not a loan. For your mortgage application, it is the official proof that the funds do not need to be repaid.
Dutch lenders such as ABN AMRO, Rabobank and ASR routinely ask for this document. They need to verify where the money comes from and whether any conditions are attached. Without a gift agreement, the amount will not count as your own equity — which can affect how much you can borrow.
A valid gift agreement always includes:
- The full names and details of both the donor and the recipient
- The amount being gifted
- The purpose of the gift (purchase or repayment of a home)
- The date on which the funds will be transferred
- Signatures from both parties
Not sure whether your agreement covers everything? We are happy to check it with you.
Notarial deed or private agreement?
You do not always need a notary. There are two types of gift agreements in the Netherlands, and which one you need depends on your situation.
Private agreement
This is an agreement you draw up yourself, without a notary. It works well for a straightforward cash gift that is transferred directly to your account. Both parties sign the document, and you submit it alongside your mortgage application.
A template is available on liberofinancieel.nl, which you can download and adapt to your situation.
Notarial deed
A notarial deed is required for a so-called gift on paper (schenking op papier). This is a gift that is not paid out immediately but recorded as a debt to be settled later, for example upon the donor's death. A notary must formalise this arrangement for the Dutch tax authority to recognise it.
A notarial deed also offers legal protection in the event of a divorce or inheritance dispute. If your situation is in any way complex, this is always the safer route.
How much can you gift tax-free in 2026?
Since 1 January 2024, the special tax-free gift exemption for buying a home — commonly known as the jubelton — no longer exists. However, general gift exemptions still apply, and gifting remains a smart way to help your child financially.
In 2026, the following exemptions apply when parents gift money to a child:
- Annual exemption: € 6,908 tax-free per child per year. Any amount above this is subject to gift tax.
- One-time increased exemption: € 33,129 tax-free, provided the recipient is between 18 and 40 years of age. This amount can be spent freely — including on a home purchase.
If the gift exceeds these thresholds, the recipient pays 10% gift tax on the excess. For gifts above € 158,669, a rate of 20% applies to the portion above that threshold.
Are you considering passing on equity from your current home and want to know what makes financial sense? We can walk you through the options and help you avoid a costly mistake.
What does this mean for first-time buyers?
Buying your first home in the Netherlands and receiving financial support from your parents? The gift agreement is one of the first documents you will need. Getting it in order early keeps your mortgage application on track — and in a fast-moving market, delays are the last thing you want.
A gift counts as your own equity. That lowers the amount you need to borrow, which directly reduces your monthly mortgage costs. It can also improve your chances with a lender, especially if you are self-employed or an expat with a complex income structure.
We make sure everything is in place before you make an offer. So you can focus on finding the right home.
What does this mean for existing homeowners?
Have you built up equity in your current home and want to pass some of it on to your child? A gift agreement plays a central role here too.
You can release equity by increasing your mortgage or taking out a second mortgage on your property. The funds you free up can then be gifted to your child, properly recorded in a gift agreement. This allows you to transfer wealth now, rather than waiting until an inheritance.
We advise you on the most effective way to structure this, taking into account your personal situation, Dutch tax rules, and mortgage options.
Setting up a gift agreement in 5 steps
- Determine the amount and applicable exemption
Agree on how much will be gifted and whether the annual or one-time exemption applies. Not sure? Ask us before you proceed. - Choose the right type of agreement
Is the money being transferred directly? A private agreement is sufficient. Is it a gift on paper? Then a notarial deed is required by law. - Draft the agreement
Use the template on liberofinancieel.nl as a starting point, or have your notary or adviser help you. Make sure all details are complete and accurate. - Have both parties sign
Both the donor and recipient must sign. Keep a copy for each party and submit the original to your mortgage adviser. - File a gift tax return if required
If the gift exceeds the exemption, or if you want to use the one-time increased exemption, the recipient must file a gift tax return (aangifte schenkbelasting) with the Dutch tax authority.
Exclusion clause: protecting the gift in case of divorce
Is your child buying a home together with a partner? Consider adding an exclusion clause (uitsluitingsclausule) to the gift agreement. This clause states that in the event of a divorce, the gifted money belongs exclusively to your child — it does not need to be shared with a former partner.
Without this clause, your gift could partially go to a son-in-law or daughter-in-law after a separation. A notary can explain exactly how to include this protection and whether additional arrangements, such as a compensation right (vergoedingsrecht), are also advisable.
A template gift agreement including an exclusion clause is available for download on our downloads page.
Frequently asked questions about gift agreements
Do I always need a notary for a gift agreement in the Netherlands?
No, not always. For a straightforward cash gift that is transferred directly, a private agreement signed by both parties is sufficient. A notarial deed is only required for a gift on paper — where the money is not paid out immediately but recorded as a deferred obligation. For larger amounts or when an exclusion clause is involved, a notary is strongly recommended.
What is the difference between a gift and a family mortgage?
With a gift, the money does not need to be repaid. With a family mortgage, you borrow from a family member at an agreed interest rate and repay the loan over time. Both options have advantages depending on your situation. We are happy to help you figure out which works best for you.
How much can parents gift tax-free in the Netherlands in 2026?
The special home purchase gift exemption (the so-called jubelton) was abolished as of January 2024. In 2026, parents may gift € 6,908 per year to a child tax-free. In addition, a one-time increased exemption of € 33,129 applies for children between the ages of 18 and 40, with no spending requirement. Gifts above these amounts are subject to Dutch gift tax.
Does the recipient need to file a tax return?
Yes, in two situations: when the one-time increased exemption is used, and when the gift exceeds the applicable exemption. In both cases, the recipient must file a gift tax return with the Dutch tax authority (Belastingdienst). If the amount exceeds the exemption, gift tax is due on the excess.
Does a gift count as equity in a Dutch mortgage application?
Yes — provided you can prove it with a gift agreement. Dutch lenders ask for this document as standard to confirm the origin of the money. Without it, the funds will not be recognised as equity, which can affect your borrowing capacity and slow down your application.
Can I gift money if I still have a mortgage myself?
Yes, you can. As an existing homeowner, you may be able to release equity from your property and gift part of it to your child. The best way to structure this depends on your current mortgage type and personal circumstances. We will look at all the options together with you.
Financial peace of mind starts with the right conversation
A gift gives your child a head start. But only if everything is properly arranged. We help you with the gift agreement, the tax return, and the mortgage application — so you know it is all correct, and your child can walk to that key handover without a worry in the world.