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Gifting during your lifetime

Transferring wealth during life moves price risk, burden of proof and tax consequences too. With investments, the transfer moment is decisive — and provable.

Veerle JanssensSkrevet av Redacteur institutioneel, BruggeOppdatert Kvalitetssikret av redaksjonen

Making a gift provable

A gift needs a moment, a value and an intention on record.

Write a gift document: parties, units, price or appraisal, date and signatures; for crypto add the transaction hash.

Mind timing rules: Dutch gifts within 180 days of death still count for inheritance tax.

Per asset class

Transfer ETFs in kind between accounts rather than selling first.

Send crypto to a wallet the recipient actually controls, otherwise it is custody, not a gift.

Gold passes by physical handover — document it with serial numbers and photos.

Common mistakes

Gifting assets without teaching the recipient how to keep them safe.

Gifting everything at once at a market peak instead of in tranches.

Ignoring your own buffer and pension needs.

Ofte stilte spørsmål

Do I need a notary?

Not always, but for larger amounts registration is usually wiser.

Can I gift crypto without selling?

Yes, transferring the coins themselves is normally best.

Which price should I use?

The price at transfer, from a verifiable source, recorded in the document.

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