DeadlinesShort answer

Dutch inheritance tax deadline: 8 months from the date of death

Eight months sounds like plenty, but in practice the deadline arrives quickly. What if you need more time, and what happens if you miss it?

By Laurens De Leeuw5 min readPublished on 5 February 2026

Rather not face this paperwork alone? Nalenta guides you through it for 129 euros.

The statutory deadline

The inheritance tax return must reach the Belastingdienst within 8 months of the date of death. The clock starts on the day of death, not on the day you receive an invitation to file.

In practice the Belastingdienst sends the invitation within 4 months. If you have heard nothing after about six months, request the form yourself, because the responsibility to file on time stays with you.

Requesting an extension

You can request a single extension of up to 4 additional months. Submit the request via the form on belastingdienst.nl or in writing. Apply before the original deadline expires and give a valid reason, for example:

the estate inventory is not yet complete;
a property valuation is still pending;
there is a dispute between heirs to be resolved first;
you are waiting on data from abroad.

Read our extension guide.

What happens if you file late

From 8 months after death, tax interest (belastingrente) automatically starts accruing, even if the assessment arrives later. In serious cases the Belastingdienst can also impose a default fine (verzuimboete).

Filing knowingly false or incomplete information may be treated as tax evasion. That carries a higher fine and, in extreme cases, criminal sanctions.

Tip: build the timeline early

Many heirs underestimate how long it takes to write to all banks, obtain the certificate of inheritance and gather WOZ values. Start a simple checklist in month one and target the filing for month 5 or 6, not month 8.

Frequently asked questions

Does the deadline start at the date of death or the invitation?

The 8-month deadline starts on the date of death, not on the date the invitation arrives. A late invitation does not automatically extend your deadline.

Can I request an extension twice?

A single 4-month extension is the standard. A second extension is not impossible but must be carefully motivated and is rarely granted automatically.

About the author

Laurens De Leeuw, Founder of Nalenta

Overmere, Berlare (Flanders, Belgium)

Laurens was born and raised in Flanders (Overmere, Berlare). He settled three estates in his own family himself, including his father's in 2023. That experience pushed him to study Belgian inheritance law for two years and then build Nalenta, the platform he wished he had found at the time. Laurens is a web and UX developer by training, has lived in Belgium his entire life and speaks Dutch, French and English fluently.

Laurens is not a notary and not a legal adviser. What you read on this blog is not legal advice; it is the clear explanation he wished he had received when he first faced an inheritance declaration. For your specific situation, we always recommend consulting the official sources or working with a professional.

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