Receiving an inheritance does not automatically mean you pay inheritance tax. First, it must be clear what you inherit, what it is worth and which exemption applies to you. Tax may only be due on the amount above that exemption.
From estate to your share
The estate consists of assets and debts, such as bank accounts, a home, investments and personal loans. For tax purposes, it matters which part of the estate you receive. Homes have specific valuation rules. A life insurance payout may also count in some circumstances, even if it is paid directly to a beneficiary. A complete overview is therefore needed before making a calculation.
Every heir has their own exemption. The amount depends in part on the relationship with the deceased. Partners usually have a much higher exemption than children; other heirs have different amounts. Tax rates also depend on the relationship and the size of the taxable amount. The Dutch Tax Administration publishes the amounts for each year of death.
Who files and when?
The Tax Administration often sends a tax return letter. Even without a letter, a return may be needed if you inherit more than your exemption. If there is an executor, the executor usually files the return. Otherwise, the heirs decide together who will handle it.
For deaths in 2026, the filing deadline in the tax return letter is twenty months after the date of death. For deaths in 2025 or earlier, the deadline was usually eight months. Always check the year of death and the date in the letter; an old checklist can send you in the wrong direction.
First an overview, then the return
Collect bank balances, home details, debts, gifts and any insurance policies. Also record who the heirs are and what each receives under the will or the law. The Inheritance Guide helps collect this information clearly and involves a tax specialist for complex calculations where needed.
Would you like to know which information is still missing for the return? We help you complete the file.