Schenking onder schuldigerkenning

A gift by way of acknowledgment of debt is effected when the donor records in a notarial deed that a specified sum is owed to the donee. This acknowledgment of indebtedness is legally deemed to constitute a gift, thereby conferring on the donee an enforceable claim against the donor.

This form of gift is of particular relevance in Dutch family law and succession law, as it permits the making of gifts without immediate transfer of assets. It is frequently employed to utilise annual exemptions from gift tax or to facilitate subsequent set-off within an estate.

In practice, such gifts are commonly used by parents to assist their children—for instance, in connection with the purchase of a dwelling—where the acknowledged debt may later be forgiven or deducted from the recipient’s share in the inheritance.