1.0Konings Matershttps://www.koningsmaters.nl/en/Konings Matershttps://www.koningsmaters.nl/en/author/productplus/rich600338<blockquote class="wp-embedded-content" data-secret="NqUB7rvr02"><a href="https://www.koningsmaters.nl/en/inkomstenbelasting/nakoming-toezeggingen-over-giftenaftrek/">Nakoming toezeggingen over giftenaftrek</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.koningsmaters.nl/en/inkomstenbelasting/nakoming-toezeggingen-over-giftenaftrek/embed/#?secret=NqUB7rvr02" width="600" height="338" title="“Nakoming toezeggingen over giftenaftrek” — Konings Maters" data-secret="NqUB7rvr02" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://www.koningsmaters.nl/wp-includes/js/wp-embed.min.js </script> https://www.koningsmaters.nl/wp-content/uploads/2021/07/39206d74-d7bd-4842-80ac-64ac7595abe9.jpg800530De staatssecretaris van Financiën is in een brief aan de Tweede Kamer ingegaan op de giftenaftrek en dan met name de eisen die aan periodieke giften worden gesteld. Bij de giftenaftrek in de inkomstenbelasting wordt onderscheid gemaakt tussen