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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 (2019)

The following rates apply to a taxable acquisition of € 0 – € 124,727:

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

The following rates apply to a taxable acquisition of € 124,727 and more:

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

Exemptions (2019)

The following exemptions apply to the inheritance tax:

  • Partners: € 650,913;
  • Children and grandchildren: € 20,616;
  • Sick and disabled children: € 61,840;
  • Parents: € 48,821;
  • Other beneficiaries: € 2,173;

 

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.

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