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After a beloved one passed away, unfortunately, many things have to be arranged. We understand that a complex inheritance tax return is the last thing you want to invest your time in. However, it is important to file this inheritance tax return correctly. TaxSavers is happy to help you with filing a complete and correct inheritance tax return.
Filing an inheritance tax return
If you receive an inheritance, most of the time, you have to deal with inheritance tax as well. Inheritance consists of all assets and liabilities the deceased one leaves behind.
The inheritor has to pay inheritance tax over the entire value of the received inheritance. The applicable tariff depends on the relationship with the deceased.
How much time?
You have to file the inheritance tax return within 8 months after a loved one passed away.
Tax exemptions
If you received an inheritance, you are entitled to a tax exemption. You do not have to pay taxes over this amount of the inheritance. The amount of the exemption depends on your relationship with the deceased. In this table, you can find the tax exemptions for the inheritance tax:
| Exemption in 2026 | |
| Spouse, registered partner, legal cohabitant | €828.035.- |
| Child, grandchild | €26.230.- |
| Parent | €62.110.- |
| Other inheritors (e.g. brother or sister) | €2.769.- |
When the inheritance is equal to or smaller than the exemption, you do not have to pay inheritance tax. However, you are still required to file an inheritance tax return. When the inheritance is higher than the exemption, you have to pay tax on the amount above the exemption.
How much tax do I have to pay?
The amount that exceeds the tax exemption is taxed at a certain tax rate. The applicable tariff depends on your relationship with the deceased. The tariffs can be found in this table (2026):
| Until €158.669.- | €158.669.- and more | |
| Spouse, registered partner, legal cohabitant | 10% | 20% |
| Child, foster child, stepchild, grandchild | 10% | 20% |
| Great-grandchild | 18% | 36% |
| A child with a disability | 10% | 20% |
| Parent | 30% | 40% |
| Other inheritors (e.g. brother or sister) | 30% | 40% |
Frequently asked questions about inheritance tax return
Filing an inheritance tax return in the Netherlands can be complimated, especially after losing someone. To answer the most frequently asked questions, we have collected them below, to navigate the process with clear understanding how inheritance tax works.
When do I have to file an inheritance tax return?
Filing an inheritance tax return must be done within 8 months after the person who you inherit from, passes away. Timely filing is important here to avoid penalties.
How much inheritance tax do I have to pay?
The amount of inheritance tax depends on the value and relationship with the person that has passed away. The rates vary from 10% to 40% depending on various factors.
What is the exemption inheritance tax for 2025?
Examptions vary by the relationship between the receiver of the inheritance and the person tha has passed away. for spouses and registered partners this is around €804.698, for children €25.490 and for other inheritants €2.690 in 2025.
What is the deadline for filing the inheritance tax return?
The deadline is 8 months after passing away. Extensions might be possible but have to be requested and approved by the Tax Administration.
We are happy to help!
Do you still have some questions left regarding the inheritance tax return? Or to you have other tax-related questions? We are happy to help you. Feel free to contact us using our information mentioned below.
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