Plan to shorten the 3-year term of the gift exemption for owner-occupied home
The contours of the approach to phase out this gift exemption for own home of € 106,671 are slowly but surely crystallizing. In the Tripost of April 2022 we already reported on the abolition of this so-called 'jubelton'. In 2023, the exemption will be reduced to the amount of the increased exemption for one calendar year for gifts from parents to their children that are not subject to spending conditions (in 2022: € 27,231).