Who pays

Each heir pays tax on what they receive, above their own exemption. It only applies when the person who died lived in the Netherlands, or was a Dutch national who had left less than 10 years before.

2026 exemptions

Partner: €828,035 (reduced by certain pension rights the partner receives)
Children and grandchildren: €26,230
Children with a disability: €78,671 (under conditions)
Parents: €62,110
Everyone else, including great-grandchildren: €2,769

2026 rates above the exemption

Partner and children: 10% up to €158,669, 20% above
Grandchildren and further descendants: 18% up to €158,669, 36% above
Everyone else: 30% up to €158,669, 40% above

Work out an heir's tax with the inheritance tax calculator.

Deadlines and planning

The return is due within eight months of the death; an extension can be requested. Gifts during life, using the yearly gift exemptions, and a well-drafted will can reduce inheritance tax. For estates of any size, a notary is the usual route.