Filing an erfbelasting (inheritance tax) return
Are you are in line to receive an inheritance? In most cases you will have to file a tax return with the Belastingdienst (Tax and Customs Administration) and pay erfbelasting (inheritance tax). Whether you have to file a tax return depends on the amount of the inheritance, where the deceased held citizenship and where they have lived for the last 10 years.
Last updated on 13 July 2022
Lees deze informatie in het Nederlands
When do you need to pay inheritance tax?
When paying inheritance tax you do not need to pay tax on all of the inheritance. The amount of this tax-exempt sum (in Dutch) depends on your relationship with the deceased. Inheritance tax is due on the amount above of the tax-exempt sum. You can calculate if and how much inheritance tax you will have to pay using the Rekenhulp erfbelasting (inheritance tax calculator) (in Dutch).
Paying inheritance tax in the Netherlands on inheritance received outside the Netherlands
Have you received inheritance from outside the Netherlands? Read further on the Belastingdienst website whether you must pay inheritance tax in the Netherlands on inheritance received from outside the Netherlands.
Filing an inheritance tax return
You can file an inheritance tax return (in Dutch) by completing the erfbelasting online form and sending it to the Belastingdienst.
BPM exemption for inheriting a vehicle from outside the Netherlands
Have you inherited a car or motorcycle or another vehicle from someone outside the Netherlands? If so, you may be granted exemption from belasting van personenauto’s en motorrijtuigen – BPM (motor vehicle tax). To apply for an exemption from BPM for an inherited motor vehicle download the Aanvraag vrijstelling bpm erfgoederen form (in Dutch) from the Belastingdienst website.