'Jubelton': deferred gifting in 2022 and 2023

15 December 2022 - From 1 January 2023, the one-off increased gift exemption for owner-occupied housing, better known as the 'jubilee bonus', will be reduced to €28,947. By gifting in instalments, it is possible, under certain conditions, to use the current exemption of €106,671 in 2022 and 2023, without having to pay the entire amount of the gift to the donee in 2022. Recently, the Tax Office provided more clarity on this possibility.