Inheritance Tax Netherlands: Rates, Exemptions, and the 2026 Changes

Dutch inheritance tax (erfbelasting) surprises most English-speaking families. The rates are progressive, the exemptions vary wildly by your relationship to the deceased, and getting it wrong can cost tens of thousands of euros in penalties and interest. Here is how the system works as of 2026.

How Dutch Inheritance Tax Works

Every individual heir pays tax on their personal share of the estate, minus a tax-free exemption that depends on their relationship to the deceased. The tax is levied under the Succession Act (Successiewet 1956).

There is no estate-level tax like in the US or UK. Instead, each heir files separately and owes based on what they personally receive.

2026 Exemptions by Relationship

The tax-free thresholds for 2026 are:

• Spouse or registered partner: €828,035
• Children and stepchildren: €26,230
• Grandchildren: €26,230
• Parents: €62,110
• Disabled children (strict medical criteria): €78,671
• Everyone else (siblings, friends, unmarried partners without a notarized contract): €2,769

That last category catches many expat families off guard. If an unmarried couple lived together without a notarized cohabitation contract (samenlevingscontract) and co-registration for at least six months, the surviving partner is taxed as a stranger — a €2,769 exemption instead of €828,035, and rates of 30–40% instead of 10–20%.

Tax Rates

For spouses, partners, children, and parents, the rates are:

• 10% on the first €158,669 above the exemption
• 20% on everything above that

For grandchildren:

• 18% on the first €158,669
• 36% above that

For everyone else (siblings, friends, uncontracted partners):

• 30% on the first €158,669
• 40% above that

The 20-Month Filing Deadline (New for 2026)

A major reform took effect January 1, 2026. For deaths occurring in 2026 or later, heirs now have 20 months from the date of death to file the inheritance tax return — previously it was 8 months.

After 20 months, the Tax Administration charges interest at 5% per year on any unpaid tax. To avoid this, request a provisional assessment (voorlopige aanslag erfbelasting) within the 20-month window and pay it. Interest only applies to any shortfall between the provisional and final assessments.

The 180-Day Gift Rule

Any gifts the deceased made within 180 days before death are legally treated as part of the inheritance for tax purposes. If the deceased gave a child €50,000 three months before dying, that amount gets added back to the estate.

Gift tax already paid on these transfers is credited against the final inheritance tax bill, so there is no double taxation — but the heirs must declare these gifts on the return.

Unmarried Partners: The Expensive Trap

Married couples and registered partners automatically qualify for the €828,035 partner exemption. Unmarried cohabiting partners only qualify if they meet all of these conditions for at least six months before the death:

• Both partners were of legal age
• Co-registered at the same address in the municipal database
• Had a notarized cohabitation contract with a reciprocal duty of care
• Were not direct blood relatives

Partners who lived together for years but never formalized their arrangement face a €2,769 exemption and 30–40% tax rates. On a €300,000 inheritance, the difference in tax owed is roughly €85,000.

Filing the Return

The return is filed through the Tax Administration's online portal (Mijn Belastingdienst). The system is entirely in Dutch. You will need a DigiD login, which foreign residents may not have — in that case, a tax advisor or notary files on your behalf.

The Someone Died in Netherlands: English Speaker's Emergency Guide includes the complete 2026 inheritance tax framework, decision trees for unmarried partners, and step-by-step filing instructions — all in English.

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