Two separate returns
- Final income tax return (F-form)
- Covers the deceased's income up to the date of death. The heirs file it, usually after an invitation from the Belastingdienst.
- Inheritance tax return
- Filed by the heirs, often together through a notary, within eight months of the death, when tax may be due. You can ask for an extension.
Who pays inheritance tax
Each heir pays on what they receive above their own exemption. In 2026 the partner exemption is €828,035, children and grandchildren get €26,230, parents €62,110 and others €2,769. Rates then range from 10% to 40%. Use the inheritance tax calculator.
Dutch inheritance tax only applies if the person who died lived in the Netherlands (or was a Dutch national who left less than 10 years before). An inheritance from a parent living abroad is not taxed here, but counts in your Box 3 afterwards.
Sources
This article is based on these official pages. If anything here differs from them, the official page is right.
- Hoeveel vrijstelling heb ik in 2026 voor de erfbelasting? (in Dutch)
- Tarieven erfbelasting 2026 (in Dutch)
Ready to run your own numbers?
Inheritance tax calculator