A gift tax assessment may differ from what the donor and recipient expected when making arrangements. Perhaps an exemption was not processed, a home was valued differently or the donor also pays the tax. Start with the assessment and original return: who was assessed, which gift was taxed and why do you consider the calculation incorrect? A dispute requires more than comparison with a general exemption amount. Clear documents allow a tax lawyer to assess whether objection to the assessment or another correction route fits.
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1. Start with the assessment and recipient
Collect the assessment, return with acknowledgement, gift agreement and any correspondence about further questions. Record the date and assessment number. Check whether it is an assessment or additional assessment and which gift year is included. Then show where it differs from the return or your own calculation. A difference in the final amount may arise from a different value, exemption or treatment of the tax payment.
The assessment is in the recipient’s name even if the donor bears the tax. The Tax Administration states that the recipient may object. If the donor acts on the recipient’s behalf, authorisation is needed. Therefore investigate not only who has a financial interest but also on whose behalf the letter is filed. Clarify that representation before relatives send different letters about the same assessment.
2. Establish the gift received and arrangements
Describe what was actually transferred: money, a home, another asset or, for example, a right of use. Add the agreement, bank statements and any notarial deed. Mark dates and identify conditions or obligations accepted by the recipient. The label chosen in a family message does not yet clarify how the acquisition should be assessed for tax. An adviser must be able to compare the arrangements with actual implementation.
Keep any donor-recipient dispute separate from your tax argument. If you believe a loan rather than a gift was agreed, collect documents supporting that position rather than merely stating the desired consequence. Do not alter old documents to make them fit better afterwards. A verifiable timeline of what was agreed and implemented at the time helps formulate the correct legal question.
3. Check the valuation rule for the gifted asset
For money, value can generally be derived directly from payment. Specific valuation rules may apply to other assets. The Tax Administration generally refers to WOZ value for a home, whereas market value is relevant, for example, for a separate plot of land or jewellery. Therefore do not use the same method for every asset. Record the asset or right acquired and corresponding official valuation instruction before presenting a valuation as decisive.
For a home gifted in 2026, the Tax Administration states that the lower of the 2026 and 2027 WOZ values may be used. If the later value is not yet known, it explains how a later lower value can be reported. Keep both decisions with their valuation reference dates. Rental, usufruct or bare ownership requires further assessment. This article does not calculate such special situations; first establish which valuation category actually applies.
4. Investigate the claimed exemption for each gift year
Compare the assessment with the exemption requested in the return and conditions then applicable. An annual exemption and a one-off increased exemption are different schemes. According to the Tax Administration, the one-off increased exemption must be requested in the return. Therefore also record what was actually entered. The intention alone to make a tax-free gift does not show compliance with the application requirement and other conditions.
For a dispute over earlier use, check the recipient’s older returns and assessments and, where relevant, the partner’s. For the exemption, the Tax Administration treats parents as a single donor and also mentions combining certain gifts to partners. Keep an overview of people and years involved. The former increased own-home exemption has no longer existed for new gifts since 2024. Therefore do not extend rules from older family arrangements to a new gift without investigation.
5. Separately examine who pays the tax
If the donor also pays gift tax, the Tax Administration treats that payment as a gift as well. The calculation may therefore be higher than if the recipient pays tax from the sum received. Ask whether the return matches the payment arrangement. Compare the gross acquisition, exemption applied and tax payment processed step by step. This reveals whether the difference is an arithmetic error or substantive dispute.
A fictional example: a parent agrees that a child will retain a certain amount and additionally pays the assessment. The child compares the assessment only with the amount originally transferred and thinks the Tax Administration is double counting. First investigate how the parent’s payment belongs in the calculation. The example does not prove the assessment correct; it shows why the tax-payment arrangement deserves its own check in the file.
6. File the objection to the assessment on time
The Tax Administration provides a form for objection to a gift tax assessment or additional assessment. It points out that if the assessment date is more than six weeks ago, you are too late to object through that form. Therefore check the date immediately. Do not wait to monitor the deadline until a valuer, notary or relative has supplied every missing detail. Under time pressure, have an adviser assess what filing is needed and how supplementary grounds will be provided.
Make your request specific and use clearly identifiable attachments. State, for example, which value should be used, which exemption is missing and how that changes the amount. Sign the objection and add authorisation where represented. Also keep the exact version dispatched. A telephone conversation about an error and a revised calculation in your own records do not prove that the assessment was formally submitted for review.
7. Assess late correction and remaining questions
For an assessment whose objection period has expired, the official form refers to a request for ex officio revision. Have that route’s conditions and applicable deadlines assessed separately. It is not automatically equivalent to timely objection. Also state why you discovered the error only later and which new documents are available. If receipt or notification of the assessment is uncertain, that point also deserves separate investigation.
In the response, read whether the Tax Administration addressed every point raised. If only the value changed but the exemption remains disputed, calculate the remaining financial stake. Bring the complete response, including the remedies reference, to legal consultation. A lawyer can assess tax arguments, evidential position and further procedure together. Request a defined initial assessment where one valuation rule or exemption condition chiefly determines the outcome; this makes the next step concrete.
Frequently asked questions
Can the donor object personally if they pay the tax?
The assessment is in the recipient’s name. The donor may act for the recipient with authorisation; payment alone does not independently make the donor the objector to that assessment.
Is an appraised value always decisive for gift tax?
No. The type of asset or right determines the valuation rule. For homes, the Tax Administration refers to the WOZ system; special rights and rented situations require their own assessment.
Is the increased exemption applied automatically?
Check the return. According to the Tax Administration, you request the one-off increased exemption in it and must meet the other conditions.
Sources
These sources relate to this page. For a specific case, check current rules and your own documents.
- Belastingdienst — Bezwaar schenkbelasting Accessed: 2026-10-23
- Belastingdienst — Wie betaalt schenkbelasting Accessed: 2026-10-23
- Belastingdienst — Waardering schenking Accessed: 2026-10-23
- Belastingdienst — Schenkingen en vrijstellingen Accessed: 2026-10-23
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