We prepare and file your inheritance tax return, the erfbelasting return. It sets out what each heir receives from the estate. It then works out any inheritance tax due. Not every estate pays tax. In 2026 a partner keeps €828,035 tax-free, a child €26,230. The rate depends on how closely you were related to the person who died.
We check whether a return is needed. Then we gather the values and prepare a draft. You approve it, then we file it with the Belastingdienst (the Dutch tax authority).
Want to see a worked example first? Our inheritance tax return checklist walks through it step by step. The 2026 exemption amounts above come from the Belastingdienst.
Gift tax and inheritance tax follow the same law. The overview is on our page about gift tax in the Netherlands.