It is not just inheritance tax that has to be settled. The ordinary income tax must also be closed for the deceased. We call this the F-form (a variant of the standard form for deceased persons). Many heirs assume this is handled automatically. It is not.
When is the F-form needed?
In three situations the Belastingdienst sends you an invitation to file for the deceased:
- the deceased was liable to tax in the year of death;
- there was income until the date of death;
- or there is an outstanding assessment from earlier years.
If you receive no invitation, you can still file yourself. This is wise when you expect a refund (often the case for a death in the first half of the year because the full tax credit applies).
Deadline
The return must in principle be in before 1 May of the year following the death. For example: death in November 2025, F-form before 1 May 2026. You can request an extension to 1 September or longer.
For deaths early in the year you sometimes already get a provisional assessment with a refund within months. That is not a replacement for the F-form; the definitive return still has to follow.
Who fills it in?
In practice an heir or the executor files the return. If you are several heirs together, one of you can submit the return for the deceased. The Belastingdienst sends the assessment to "the heirs of [name]". The amount is settled with the estate.
A tax adviser or notary can also do this, often for 200 to 500 euro for a simple return.
Login and form
You file the F-form via Mijn Belastingdienst using the deceased's BSN and the heirs authorisation channel. You do not log in with the deceased's DigiD; use your own DigiD plus an authorisation that you first request from the Belastingdienst.
It can also be done on paper: request the form via the BelastingTelefoon and return it filled in.
What to fill in?
Income up to the date of death
You enter all income the deceased received before the date of death:
- salary and pension up to that date;
- AOW up to that date (the SVB stops automatically);
- WW, WIA or other benefits up to that date;
- interest and dividend up to that date;
- rental income up to that date.
Deductions
The standard deductions still apply, pro rata for the part of the year the deceased was alive:
- mortgage interest on the own home;
- medical costs;
- gifts;
- alimony.
Tax credits
This is where the benefit sits: the general tax credit and the employment tax credit are often granted for the full year. So for a death in June the full-year credit is applied to half a year of income, resulting in a refund.
Heir income
Income that arrives in the deceased's account after the date of death (for example a back-payment of holiday allowance or pension) does not belong in the F-form. That falls to the heirs, and they declare it in their own return.
Special cases
Deceased owned a home
The home stays in undivided ownership of the heirs until division. The eigenwoningforfait and mortgage interest deduction continue in the heirs' names. For the F-form you only count the part up to the date of death.
Deceased had a business
For a sole proprietorship or VOF share, discontinuation profit comes into play: the Belastingdienst often treats the death as a discontinuation with tax settlement. This is complex and usually belongs with a tax adviser, not in the F-form itself.
Deceased lived abroad
If the deceased was a non-resident taxpayer, different rules apply. A tax adviser with cross-border experience is usually needed.
What if there is tax to pay?
If an assessment comes instead of a refund, it falls in the estate. The heirs pay from the deceased's balance. If you accepted beneficiarily, your own assets stay out of reach.
A payment plan with the Belastingdienst is possible, also for an assessment in the name of a deceased person. See our guide on the payment plan.
Need help?
Nalenta puts the F-form in your timeline with the right deadline and the documents you need to collect. For 129 euro one-off.