Investing for your child in the Netherlands: a guide for expat parents

As a parent, you naturally want to give your child the best possible start. For many expat families living in the Netherlands, investing early can be a simple way to build something meaningful over time, whether for a future study, a driving licence or the first steps into adulthood. But Dutch rules around gifts, taxes and investment accounts often work differently from what you may be used to.

The Dutch system offers several options for parents who want to invest for their child, but the rules around gift tax, wealth tax and account ownership differ from those in many other countries. Understanding these rules can help you avoid unpleasant surprises later on and make the most of the allowances available to you.

This guide walks you through how investing for your child works in the Netherlands, what tax rules apply in 2026, what allowances you may be able to use, and why many parents choose to invest via an easy-to-use app like Peaks. The goal is to give you a clear, simple overview – no jargon, no assumptions about what you already know – so you can decide what fits your family best.

Investing for your child: what are your options?

If you want to invest on behalf of your child, you have two main options in the Netherlands:

• Open an investment account in your own name, while keeping it earmarked for your child.

• Open an account in your child’s name.

Not all providers allow under-18 accounts, but Peaks does: you choose how much to deposit and which ETF portfolio to invest in. Until your child turns 18, you manage the money yourself; after that, your child gains full access to the amount you’ve built up.

Dutch gift-tax rules for parents (2026 allowances)

When you invest money for your child, your deposits are treated as gifts (schenking) under Dutch tax law. These rules apply based on Dutch residency, so they are relevant even if you or your child are not Dutch nationals.

Annual tax-free gift for children (2026)

In 2026, you may gift up to €6,908 per year to your child without paying gift tax. (This is an estimate based on expected annual indexation from the 2025 €6,713 threshold; the Dutch government publishes official figures each autumn.)

One-time higher exemptions (for adult children)

When your child turns 18, you gain two additional one-time options. Note that each of these replaces the regular yearly exemption for that year.

• €33,129 one-time increased exemption (free spending, no conditions).

• €69,09 one-time increased exemption for an expensive study programme.

These amounts reflect expected indexation for 2026. Final government figures may differ slightly.

One-off higher exemptions for adult children

Although the Peaks Children's can only be opened for children under 18, it's also might be useful to know that parents can make a one-time larger gift if their child is between 18 and 40 years old. You must choose one of the following options.

One-off general exemption

This exemption is €32,195 in 2025 and increases to €33,129 in 2026*. The money can be used freely by the child.

One-off expensive study exemption

This amount is €67,064 in 2025 and €69,009 in 2026*. It can only be used for recognised expensive study programmes, and additional conditions apply.

A one-off exemption can only be used once. If you gift €10,000 under this rule, you cannot top it up to the maximum later.

*Note that these figures are predicted at time of writing. 

How gift exemptions work

A gift remains tax-free as long as the total amount stays within the annual allowance. If you give more, the recipient pays gift tax only on the amount above the exemption.

There are a few other points to be aware of:

• Allowances apply per donor, per year.

• Gifts from divorced parents are treated as one combined gift.

• A child may receive multiple tax-free gifts from different family members in the same year, provided each donor stays within their own allowance.

Special notes for families

• The jubelton, previously a large tax-free gift for buying a home, has been abolished. If you used this rule in 2023, the money must be spent on the home by 31 December 2025.
• Child-related exemptions apply to biological, adopted, recognised and stepchildren. Foster children may fall under separate conditions. Parents may gift different amounts to different children; written agreements can help ensure clarity or equal treatment.

What to consider when choosing where to invest for your child

Investing for a child involves more than selecting an account. A few practical considerations can help you make a choice that suits your family.

Risk and time horizon

Investing for a child usually means you have many years ahead of you. This longer time horizon allows investments to grow and smooth out short-term fluctuations. Still, the level of risk you choose should feel comfortable and appropriate for your situation.

Control of the money

If a Peaks Children's account is in your child’s name, it becomes theirs at age 18. Some parents prefer to keep the account under their own name to decide when the money is handed over.

Costs and transparency

It is important to understand what you pay for an investment account. Peaks has a simple model: all customers pay a fixed €1.99 per month, with discounts available if you choose an annual or two-year subscription. There are no transaction fees, and deposits and withdrawals are easy to manage.

Ease of use

If you are new to Dutch investing or balancing work, family life and settling abroad, a straightforward app may help you stay consistent. Peaks lets you start with small amounts, automate deposits and invest in ready-made ETF portfolios without needing specialist knowledge.

We hope this article will be of help navigating the Dutch system as you raise your kids. Please remember that gift tax figures mentioned in this article for 2026 are provisional and may change.

Also know that investing carries risks, and you may lose some or all of your investment. Peaks is an execution-only platform and does not provide financial advice. For personal tax or financial planning questions, speak with a qualified adviser.