Description
This component contains data on donations between persons registered with the Tax and Customs Administration.
More information on how to access the data:
https://www.cbs.nl/nl-nl/onze-diensten/maatwerk-en-microdata/microdata-zelf-onderzoek-doen
Methodology
The basis for statistics are the data from the inheritance tax return of the donations in a given year.
The deliveries of this inheritance data are divided into three parts;
1. personal data of the donors of donations;
2. declaration details of the donation;
3. details of the recipients of donations, the relationship between the donor and the recipient, the extent of donation and the
pay taxes.
The aforementioned data files are edited and linked.
Population
Donations for which gift tax has been made, with a unique relationship between the donor and the recipient of the donation.
Resources
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