Inheritance and gift tax

Tailored advice

Inheritance tax

Inheritance tax is the tax levied on an inheritance. When someone acquires possession from an inheritance, this person may have to pay inheritance tax over the possession. Whether inheritance tax is indebted, depends on the monetary value of the inheritance and the relationship between the deceased and the beneficiary.

Frequently asked questions are:

  • How much inheritance tax do I have to pay?
  • Which exemptions exist? And are they applicable?
  • Who must file the tax return inheritance tax?
  • I receive an inheritance from abroad, do I have to file a tax return inheritance tax in the Netherlands?
  • One of the beneficiaries resides abroad, now what do I have to do?

Our tax advisers are more than happy to discuss your situation and to answer all questions that may arise.

Rates (2022)

The following rates apply to a taxable acquisition of € 0 – € 130,424 :

  • For partners and children: 10%;
  • For grandchildren: 18%;
  • For other beneficiaries: 30%.

The following rates apply to a taxable acquisition of € 130,424 and more:

  • For partners and children: 20%;
  • For grandchildren: 36%;
  • For other beneficiaries: 40%

Exemptions (2022)

The following exemptions apply to the inheritance tax:

  • Partners: € 671,910;
  • Children and grandchildren: € 21,559;
  • Sick and disabled children: € 64,666;
  • Parents: € 51,053;
  • Other beneficiaries: € 2,274;

Tailored advice

In the event of the decease of a loved one, it is likely that you have enough on your mind. Feel free to contact one of our advisers so we can help you with advice and guidance to set up the most favorable construction to transfer the inheritance to its beneficiaries.

Gift tax

Gift tax is tax that is levied on donations in the Netherlands. When someone receives a donation, the recipient may have to pay gift tax over the monetary value of the gift.

Frequently asked questions are:

  • What are the rules regarding tax free donating of a privately owned house?
  • Am I allowed to deduct a donation to a good cause?
  • What is a donation on paper?
  • How do I make sure that I do not pay too much gift tax?
  • What are the rates for exemptions?

By taking the right steps, you can save a large amount of gift tax if you want to financially support your (grand)children or others, for instance when buying a house or paying contribution to an expensive education.

Rates (2022)

The amount of gift tax depends on your relationship to the donor. This means that a partner or a child of the donor will pay less tax than a brother, sister or someone who is not related. The figures below clarify this:

Value of the donation: € 0 – € 130,424 :

  • Partner and (foster)children: 10%
  • Grandchildren and further descendants: 18%
  • Others: 30%

Value of the donation: € 130,424 and more:

  • Partner and (foster)children: 20%
  • Grandchildren and further descendants: 36%
  • Others: 40%

Exemptions (2022)

Depending on the situation, the purpose of the donation and the relationship between de donor and the recipient there are exemptions. Examples of these exemptions are:

  • Annual donations to your children of € 5,677;
  • A one-time donation of € 27,231 (free disposable) to € 56,724 (expensive study or house) to your children between the age of 18 to 40;
  • A one-time donation of € 106,671 to your children between the age of 18 to 40;
  • Annual donations to other recipients of € 2,274;
  • A one-time donation of € 106,671 to other recipients up to the age of 40, to be spent on a their privately owned primary residence.

Donate as favorable as possible

Our advisers are more than happy to discuss the options with you, so you can donate or receive as favorable as possible. Feel free to get in touch!

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