Inheritance Tax in the Netherlands
Inheritance tax is levied on the beneficiary’s share of the estate and the tax is generally paid by the beneficiary. Different rates apply, depending on the relationship between the heir and the testator where there are three categories:
• for spouse or partner (living together for at least five years) and children
• siblings, parents and other direct ascendants
• other recipients
For both gifts and inheritances, a large number of deductions apply. The deduction for surviving spouses is 523 667 EUR. The same amount is available to the surviving partner of an unmarried couple who have been living together for at least five years and the exemption amount is reduced proportionally if the couple has been living together for less than five years.
For children under 23 years, a deduction of 4 479 EUR for each year below the age of 23 is allowed, with a minimum of 10 000 EUR. For children older than 23 years, a deduction of 10 150 EUR is allowed if the inheritance does not exceed 26 852 EUR. Special deductions are given to disabled children.
Tax rate
The tax rate is the same for inheritance and gift tax.
Tax basis (in EUR) | Tax rate (in %) | ||
I category | II category | III category | |
Up to 22 051 | 5 % | 26 % | 41 % |
22 052 – 44 096 | 8 % | 30 % | 45 % |
44 097 – 88 181 | 12 % | 35 % | 50 % |
88 182 – 176 353 | 15 % | 39 % | 54 % |
176 354 – 352 696 | 19 % | 44 % | 59 % |
352 697 and over | 23 % | 48 % | 63 % |
Bc. Petr Gola
