When to request an extension
Common reasons:
- the estate inventory is incomplete, often awaiting bank or kadaster data;
- there is a dispute between heirs about the distribution;
- you are waiting on information from abroad;
- a complex valuation is needed for a business, art or property;
- you chose beneficial acceptance and the liquidation is still running.
How to request
Apply for an extension before the original 8-month deadline expires. You do this:
- via Mijn Belastingdienst under "extension inheritance tax";
- or in writing to the inheritance tax office in Eindhoven or Apeldoorn (depending on which office handles your file);
- or via your tax advisor or notary.
Give a valid reason
Explain in 2 to 3 sentences why you need more time. For example: "Statements from the foreign bank account are not yet available because the foreign bank uses a 12-week processing period for annual statements."
The Belastingdienst usually grants extension for up to 4 months. For genuinely complex estates a longer extension may be possible but requires a more detailed motivation.
Tax interest still runs
Important: even with an extension, tax interest starts accruing from 8 months after death. The extension protects you from a default fine, not from interest. Expect roughly 8 % per year tax interest on the amount due.
If you want to avoid interest, request a provisional assessment and pay an estimated amount up front. Any overpayment is refunded with interest.
Tip
The earlier you ask, the more flexibility you get. Asking in the last week of month eight rarely works in your favour.