Donations for which gift tax has been declared, with a unique relationship between the donor and the recipient of the donation (from 01-01-2007)
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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Description |
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Tags
- microdata
- data-governance-act
- odissei
- dga