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1 jan 2024: Jubilee bonus disappears

Legislative tax change per 01-01-2024

In 2023, the gift exemption for owner-occupied houses is still reduced to €28,947. However, as of 1 January 2024, the regular one-off increased exemption for children between 18 and 40 years remains in place (2024: € 31,813). As this amount is not subject to an application obligation, it can also be used for the benefit of an owner-occupied home.