Gift or loan for owner-occupied residence?  

There is a one-off increased gift tax exemption for gifts made by parents to children between 10 and 35 years old of EUR 24,144. It is possible to increase this one-off gift tax exemption up to EUR 50,300 when the gift is is meant for the purchase of an owner-occupied residence for the child. The article sets out the strict criteria that apply to the use of the additional tax exemption of EUR 26,156. Is it recommendable from a tax point of view to utilize this additional tax exemption? Is it not better for the parents to lend the child this amount? The author will answer these questions in this article.

Original title: Schenken of lenen voor de eigen woning?