Who is this inheritance tax return checklist for?
This checklist is for the heirs and executors of a Dutch estate.
Heirs file one inheritance tax return with the Belastingdienst for all of them. You file when at least one heir inherits more than their own exemption. You also file after an aangiftebrief, the Belastingdienst letter asking for the return. In Dutch this return is the aangifte erfbelasting. This checklist takes you through it calmly, one part at a time.
It covers the documents to gather, the four filing steps and the deadline that applies to you. It does not cover how much tax you owe or who is exempt. For the exemptions and rates, see our page on the inheritance tax return.
Keep this checklist beside you as you work, and tick off each part as you go. One person submits that single return for all the heirs. The executor named in the will files the inheritance tax return. If there is none, the heirs choose who files. The checklist assumes a Dutch estate, so an estate held mainly abroad needs advice. A final income tax return for the deceased is separate from this checklist.
In short
Four steps to file. Gather your documents. Log in at Mijn Belastingdienst, the Tax Administration’s online portal. Complete the return and submit it.
Your deadline depends on the year of death. It is 8 months for a death in 2025 or earlier. From 2026 it is 20 months.
You may not need to file. You file if one of the heirs inherits more than their own exemption. You also file if you got an aangiftebrief, the Belastingdienst letter asking for the return.
Gather the documents first. You need the details of the person who died, of the other heirs and of the estate.
Short on time? You can talk it through with an advisor first.
What should you confirm before you start?
Two things come first: do you have to file, and by when.
First, do you have to file at all? You file an inheritance tax return if at least one heir inherits more than their own exemption. You also file if the Belastingdienst sent you an aangiftebrief, the letter that asks for the return. Does every heir stay below their exemption and was there no aangiftebrief? Then you usually do not file.
Each heir's exemption depends on their relationship to the person who died. You can look up the current exemptions on our inheritance tax return page.
Second, when is your deadline? That depends on the year of death, and it changed recently. The table below shows which deadline applies to you. The source for both deadlines is belastingdienst.nl, accessed 6 August 2026.
| Date of death | Deadline to file |
|---|---|
| In 2025 or earlier | 8 months after the date of death |
| On or after 1 January 2026 | 20 months after the date of death |
Which documents do you need for the inheritance tax return?
Gather details on you, the person who died, the heirs and the estate.
You will not fill in anything yet. First collect the documents and figures, so the return itself goes quickly. The table below shows exactly what to gather for each group. Some of these documents have formal Dutch names, which we explain just below the table.
| Who or what | What to gather |
|---|---|
| You, the filer | Your BSN or citizen service number. Your DigiD login for Dutch government sites. Any aangiftebrief. No DigiD yet? Request it first or file on paper. |
| The person who died | Their BSN, the date of death, the will (testament) and their marital status. |
| The other heirs | The BSN of each heir. An heir abroad without a BSN applies for one first. |
| The estate | An overview of everything owned and owed: the home and its WOZ-value, bank and investment accounts, debts and mortgages, and any insurance or gift agreements. |
- WOZ-value
- The official value of a property, set each year by the municipality. You use it for an inherited home.
- Aangiftebrief
- The letter from the Belastingdienst that asks the heirs to file the inheritance tax return.
- Testament
- The will. It names who inherits, and often who files the return as executor.
- Verblijvingsbeding
- A clause, often in the will, that lets a partner keep shared assets. Note it if it applies.
- Vrijstelling
- The amount you inherit tax free. How much depends on your relationship to the person who died.
How do you file the inheritance tax return, step by step?
You file the return online at Mijn Belastingdienst, in four short steps.
Step 1: Prepare. Collect every document from the checklist above. With your BSN, DigiD and the aangiftebrief ready, the return goes quickly.
Step 2: Log in and choose the form. Log in at Mijn Belastingdienst with your DigiD. Open the inheritance tax return and select the right year.
Step 3: Complete the return. Enter the details of the person who died, the heirs and the estate. Use the WOZ-value for any inherited home.
Step 4: Sign and submit. Review your answers, then sign and submit the return to the Belastingdienst. Keep a copy for your own records.
Filing on paper is possible too. If you would rather not do this online, you can request a paper form from the Belastingdienst. Want to estimate the tax first? The Belastingdienst offers a calculation tool, the Rekenhulp erfbelasting.
Gift tax and inheritance tax follow the same law. The overview is on our page about gift tax in the Netherlands.
belastingdienst.nl, In 4 stappen online aangifte doen voor de erfbelasting · Accessed
belastingdienst.nl, Ik ga aangifte erfbelasting doen - welke gegevens heb ik nodig? · Accessed
Common questions about the inheritance tax return
Do I always have to file an inheritance tax return?
No, not always. You file once any heir's share is above that heir's exemption. The return then covers all the heirs. You also file when an aangiftebrief arrives. Our inheritance tax return page lists the exemptions.