An inheritance tax assessment can be substantial, especially when the estate consists largely of a home or business you do not want or cannot quickly sell. The Belastingdienst knows this and therefore has a more generous extension scheme for inheritance tax than for other taxes.
Standard payment term
You must in principle pay an inheritance tax assessment within 6 weeks of the date on the assessment. If that does not work, you must submit a request for extension or a payment plan before the due date, otherwise interest and possibly penalties arise.
Two types of arrangements
1. Standard payment plan (up to 12 months)
For most assessments, including inheritance tax up to a certain amount, you get a simple plan of at most 12 months. You apply online via Mijn Belastingdienst or by phone. On approval you pay in monthly instalments plus collection interest.
2. Special inheritance tax extension (up to 10 years)
For inheritance tax there is the conservation assessment or extension under the Successiewet, which allows a much longer period:
- up to 10 years extension;
- of which the first 5 years interest-free in specific situations (for example inheritance tax on a business that is continued);
- collection interest on the outstanding part thereafter.
This scheme requires more substantiation and often security in the form of a mortgage on the home or a bank guarantee.
Which to choose
| Situation | Recommended route |
|---|---|
| Assessment under 10,000 euro, sufficient income | Standard 12 months |
| Assessment mostly on a home you want to keep | Special extension with mortgage |
| Assessment on a business that is continued | Special extension with business asset pledge |
| Assessment while estate is not yet liquid | Standard plus extension request with motivation |
Applying for the standard plan
Steps:
- Log in to Mijn Belastingdienst with DigiD (or for a deceased person with authorisation).
- Go to View assessment > Request payment plan.
- Indicate that you cannot pay the assessment in one go.
- Propose an instalment amount (around 1/12 of the total).
- Confirm.
For assessments under a certain limit you often get approval immediately. Above that a phone or written conversation follows.
Applying for special extension of inheritance tax
For this you fill in the form "Request for extension of payment of inheritance tax" (paper or via Mijn Belastingdienst). You provide:
- an income overview (pay slips, benefits);
- an assets overview (accounts, investments, properties);
- an estate inventory if available;
- ideally a deed of inheritance if available;
- a proposal for security (mortgage, bank guarantee).
The Belastingdienst decides within around 8 weeks. On approval you receive a written decision with the term, the interest rate and the repayment schedule.
What is collection interest?
During a payment plan you pay collection interest on the outstanding part. The rate is set annually by the Belastingdienst. Early 2026 it is around 4 percent. Interest is added once a year and is not deductible in income tax.
Objection in the meantime
Have you filed an objection against the inheritance tax assessment? Then you can request payment extension for the disputed part without interest. The undisputed part must still be paid in time or put in a plan.
Request due to special circumstances
In serious financial difficulty (for example a benefit as sole income) you can in extreme cases request remission. The Belastingdienst applies strict criteria and refuses remission for inheritance tax in nearly all cases because the estate itself bears the assets. A payment plan is more realistic.
What if you do not pay?
If you do not pay, after a few months:
- Reminder with extra costs;
- Writ of execution (bailiff costs);
- possibly seizure of assets or income;
- collection interest keeps running.
A timely request for extension or a plan prevents this whole path.
Need help?
Nalenta puts the assessment in your timeline and helps you decide which route fits. For 129 euro one-off.