Inheritance tax Netherlands
Essentially, there are three situations in which you do not have to pay inheritance tax in the Netherlands:
- The value of the inheritance is less than or equal to the exemption (see table below) applicable to you
- The deceased did not have Dutch nationality
- The deceased did have Dutch nationality but had been living outside the Netherlands for more than 10 years
When do I have to pay inheritance tax abroad?
This depends on the country where the deceased lived. Each country has its own rules in this area. There are countries where there is very little or even no inheritance tax to pay. It is best to do a targeted search for the inheritance tax laws of the country in question in your specific situation.
How do I avoid double taxation?
Should you find yourself in the situation of having to pay inheritance tax both in the Netherlands and abroad, you can indicate this in your inheritance tax return. It is possible that the Netherlands has a tax treaty with the country in question. In that case, the tax paid abroad will be offset to the inheritance tax due here.
Dutch inheritance tax on a car
When inheriting a car or motorcycle from someone abroad, you might be entitled to an exemption from BPM. More information on this can be found here.
Inheritance tax exemptions 2023
Other heir, for example, a brother or sister €2.418
| In 2023, you are: | Amount of your exemption in |
|---|---|
| Spouse, registered or cohabiting partner | €723.526 |
| Child, foster child or stepchild | €22.918 |
| Grandchild | €22.918 |
| Great-grandchild | €2.418 |
| Child with a disability | €68.740 |
| Parent | €54.270 |