Final Tax Return for a Deceased Person in the Netherlands (F-Biljet)

When someone dies in the Netherlands, their personal representative must file a final income tax return covering January 1 through the exact date of death. This return is filed on a specialised paper form called the F-biljet — and it is separate from the inheritance tax return that heirs file later.

What the F-Biljet Covers

The F-biljet reports the deceased's income, deductions, and tax liabilities for the partial year they were alive. It covers:

• Employment income and pension payments received
• Investment income and capital gains (Box 3 assets)
• Imputed rental value of owner-occupied housing (eigenwoningforfait)
• Health insurance premium deductions
• Any other income that would normally appear on an annual tax return

The critical difference from a regular tax return: all annual calculations must be pro-rated to the exact number of days the person was alive that year. If someone died on March 1, they lived for 59 days — so deductions like the imputed rental value of their home are scaled to 59/365 of the standard annual rate.

How to Get the Form

The Tax Administration (Belastingdienst) automatically sends the F-biljet to the last known address of the deceased within five months of the death. It is addressed to "the heirs of" the deceased.

If the form does not arrive, or if you need it sooner, call the dedicated bereavement phone line:

BelastingTelefoon voor nabestaanden: 0800-235 83 54 (free, Dutch-speaking)

This is a specialised helpline for bereaved families — they can send the form, answer questions about the filing, and provide guidance on specific situations.

The May 1 Deadline

The F-biljet must be submitted by May 1 of the year following the year of death. If someone died in 2026, the deadline is May 1, 2027.

This is a legal obligation, not optional. The Tax Administration will issue estimates and penalties if the return is not filed. Extensions may be available by request but are not guaranteed.

Filing the F-Biljet

The form is paper-only — it cannot be filed through the online tax portal (Mijn Belastingdienst). The deceased's DigiD was deactivated upon death registration, and heirs cannot use their own DigiD to file for someone else.

The personal representative (executor, surviving spouse, or designated heir) completes and signs the form. If you are not comfortable with Dutch tax law or the Dutch language on the form, engage a tax advisor (belastingadviseur) to file on your behalf.

Common Adjustments

Box 1 — Work and home. Employment income is reported for the period worked. If the deceased owned their home, the imputed rental value (eigenwoningforfait) is pro-rated. Mortgage interest deductions for the owner-occupied home are calculated for the exact days of ownership.

Box 3 — Savings and investments. For 2026, the Box 3 wealth tax-free allowance is €59,357. Fictitious returns are applied at specific rates: 1.28% for bank balances, 6.00% for investments and real estate, 2.70% for debts. If actual returns were lower than these fictitious rates, heirs can submit the Opgaaf Werkelijk Rendement (OWR) form to pay tax only on verified actual income.

Health insurance. The deceased may be owed a refund or owe additional premiums for the partial year. This is settled separately with the health insurer.

The Relationship to Inheritance Tax

The F-biljet is not the same as the inheritance tax return (aangifte erfbelasting). They are two entirely separate filings:

Both must be filed. Neither substitutes for the other.

Any tax refund resulting from the F-biljet becomes part of the estate and is distributed to heirs. Any tax owed reduces the estate's value before distribution.

The Someone Died in Netherlands: English Speaker's Emergency Guide includes step-by-step F-biljet instructions with pro-rata calculation examples, plus the complete inheritance tax framework — both explained in English.

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