Inheritance and Estate Tax in Netherlands

What is erfbelasting and who pays it?

Eerfbelasting (inheritance tax) is levied under the Dutch Successiewet 1956 on the beneficiary, not the estate. Every person who receives an inheritance from a Dutch-resident decedent — or from a Dutch national who died within 10 years of emigrating — is assessed individually on the amount they receive above their personal exemption (vrijstelling). Rates and exemptions both depend on the beneficiary's relationship with the deceased. The Dutch system does not impose a separate estate tax on the estate as a whole; each heir calculates and declares their own liability. The Belastingdienst (Dutch Tax and Customs Administration) is the authority responsible for assessment and collection.

For a Netherlands country overview covering the broader tax framework, including income tax, VAT, and corporate rules, see the dedicated country page.

What are the 2025 erfbelasting rates and bracket?

The same two-bracket rate card applies to all inheritance transfers in 2025. The bracket threshold is EUR 154,197 (on the taxable amount after deducting the beneficiary's exemption).

The lower 10% / 20% band applies to partners and direct-line descendants one generation removed (children and parents). Grandchildren and further descendants face the intermediate 18% / 36% band. All other beneficiaries — siblings, nephews, nieces, friends, charities, legal persons — pay 30% / 40%. The rate applies only on the portion of the inheritance that exceeds the beneficiary's individual exemption, so a partner inheriting EUR 900,000 in 2025 pays 10% on EUR 154,197 and 20% on the remainder above that, having first deducted their EUR 804,698 exemption from the total.

Sources: Belastingdienst, Tarieven erfbelasting 2025; Belastingdienst, Vrijstellingen erfbelasting 2025.

What exemptions (vrijstellingen) apply in 2025?

Each beneficiary deducts their personal vrijstelling before calculating taxable inheritance. The 2025 amounts are:

• Tax partner (spouse, registered partner, qualifying cohabitant): EUR 804,698. Any survivor pension (ANW benefit) the partner receives is valued and deducted from this exemption, but a minimum of EUR 162,071 always remains.
• Child, stepchild, foster child: EUR 25,490 per child.
• Grandchild: EUR 25,490 (same exemption amount as children, but higher rates apply).
• Child with a disability who cannot provide for their own livelihood and is expected to remain so for three years: EUR 76,453.
• Parent: EUR 60,359.
• Other heirs (great-grandchildren, siblings, unrelated persons): EUR 2,690.

These figures are indexed annually. For 2026 the amounts increase slightly (partner EUR 828,035; child EUR 26,230; others EUR 2,769). If the inherited amount is at or below the vrijstelling, no erfbelasting is due and no return is required.

Source: Belastingdienst, Hoeveel vrijstelling heb ik in 2025 voor de erfbelasting?

How does schenkbelasting (gift tax) work?

Schenkbelasting applies to inter-vivos gifts and uses the identical rate card as erfbelasting (10/20%, 18/36%, or 30/40% depending on the relationship, with the same EUR 154,197 bracket threshold). The key difference is that gift tax exemptions are annual rather than per-event, and specific one-off enhanced amounts are available for children aged 18 to 40.

Annual gift-tax exemptions for 2025:

• Parents to child: EUR 6,713 per year per child (tax-free, no return required if only the annual amount is used)
• All other donor-recipient pairs: EUR 2,690 per year

One-off (eenmalig verhoogde vrijstelling) for 2025:

• General-purpose gift from parent to child aged 18-40: EUR 32,195 (available once per donor-child pair, spread across at most two consecutive calendar years)
• Gift for an expensive study (costly education with fees above EUR 20,000 per year): EUR 67,064 (notarial deed required)

The housing jubelton (up to EUR 106,671 for residential-property purchase) was abolished with effect from 1 January 2024 and is no longer available.

Gift tax is declared and paid by the recipient. The annual gift-tax filing deadline is 1 March of the year following the year in which the gift was received. Gifts between the same donor and recipient are aggregated within a calendar year. Gifts made within 180 days before the donor's death are pulled back into the inheritance base under Article 12 Successiewet 1956, with any gift tax already paid credited against the resulting erfbelasting liability.

Source: Belastingdienst, Tarieven schenkbelasting 2025; Portsight Tax, Belastingvrij schenken in 2025.

Who is subject to Dutch erfbelasting -- residence and the 10-year rule?

Dutch erfbelasting applies when the deceased was resident in the Netherlands at the time of death. Dutch-resident decedents are taxed on their worldwide estate, regardless of where assets are located or where heirs live.

The 10-year rule under Article 3(1) Successiewet 1956 extends Dutch scope to Dutch nationals who have emigrated: a Dutch citizen who leaves the Netherlands remains subject to Dutch erfbelasting on their worldwide estate for the 10 years following the date of emigration and BRP deregistration. A Dutch national who emigrated in 2020 and dies in 2026 (six years after emigration) falls within scope; one who died in 2032 (twelve years after) does not.

The 10-year rule applies to Dutch nationality, not to residency history. A foreign national who spent 20 years as a Dutch tax resident but holds no Dutch passport is not subject to the rule after departing. Where the rule applies alongside a foreign inheritance tax on the same estate, the Netherlands allows the foreign tax paid to be credited or deducted on the Dutch return under Article 47 Successiewet 1956 to reduce double taxation. Non-Dutch, non-resident decedents are taxed only on Dutch-situate assets (real estate, shares of Dutch companies, Dutch business interests).

Source: Belastingdienst, Do I pay inheritance tax in the Netherlands?; Belastingdienst, When do I pay inheritance tax in the Netherlands?

When and how is an erfbelasting return filed?

The Belastingdienst typically sends a notification letter within four months of a death, inviting the heirs to file. For deaths before 1 January 2026, the return must be submitted within eight months of the date of death to avoid interest charges. For deaths on or after 1 January 2026, the deadline is extended to 20 months. Tax interest accrues from eight months after death if payment is delayed, even under the new 20-month filing window.

Heirs may request a single five-month extension through Mijn Belastingdienst (the online tax portal). If the return is not filed, the Tax Administration issues an estimated assessment (ambtshalve aanslag) and may impose a penalty. Returns are filed electronically via the Belastingdienst online portal or, for complex estates, submitted by a notary or qualified tax professional acting on behalf of the heirs.

Business succession relief (bedrijfsopvolgingsregeling, BOR) on qualifying operating-company interests is available on the inheritance side at the same rates as the gift-tax BOR: 100% exemption up to EUR 1,500,000 of qualifying business value and an 83% conditional exemption on the excess (2025 rates; Belastingplan 2025 reduced the excess rate from 83% to 70% for transfers as of 1 January 2025), subject to a five-year continuation requirement by the receiving heir.

For cross-border estates or situations involving Dutch assets held by non-residents, consulting a qualified tax professional familiar with Dutch succession law is strongly recommended before filing.

Source: Government.nl, Filing an inheritance tax return; Belastingdienst, Wanneer moet mijn aangifte erfbelasting binnen zijn?