End of year tips 2025 for all taxpayers
- Jenifer Benton
- Dec 1, 2025
- 2 min read
As the year draws to a close, now is the perfect time to look ahead. By taking timely action, you may be able to save on taxes and take advantage of tax benefits that are only available before the end of the year.
Therefore we compiled an overview of practical year-end tips that may be relevant to your personal situation.
Important: All information in this article is based on the information available on the day of publication. Unfortunately, we cannot yet predict the future, and due to the flexible nature of the legislation, certain figures and rules may change in the future.
Overview:
Tips for all taxpayers
1. Box 3 yield
You pay tax on the return on your assets in box 3. The Tax and Customs Administration assumes a fictitious return. But if the actual return is lower than the fictitious return, the Tax and Customs Administration must assume the actual return. When calculating the fictitious return, the Tax and Customs Administration has one reference moment. The Tax and Customs Administration looks at your assets and debts on 1 January. What happens after 1 January does not count towards the fictitious return.
With the actual return, the Tax and Customs Administration does look at changes in your assets and debts during the tax year.
2. Tax-free donation
You can still make a tax-free gift of € 6,713 to your child this year. You can also choose not to make use of this annual exemption but give your child a one-off tax-free gift. If your child decides for himself what the purpose of your donation is, you may make a one-off tax-free donation of up to €32,195. If the donation is for an expensive study, you may donate a maximum of € 67,064 tax-free. Just make sure you make the donation if your child is between 18 and 40 years old.
3. Healthcare costs
Check whether you have incurred healthcare costs this year. You can deduct these costs under certain conditions. There is a threshold, which depends on the level of your income. The higher your income, the higher the threshold. Only healthcare costs that exceed the threshold are deductible. It is therefore fiscally attractive to bundle healthcare costs within a year if possible.
4. Postpone buying a second home
Are you planning to purchase a home that you will not use as your main residence? Then postpone this purchase until after 2025. The transfer tax for homes that you will not use as your main residence will be reduced from 10.4 to 8%.
As you can read in this article, there are a few year-end tips this year. Fortunately, you are not alone; we are here to assist you with all your questions. Together, we will look at your personal situation to optimize your tax situation.
Comments