Have you lost a parent, partner or other relative and are you an heir? Then in most cases you must file an inheritance tax return (aangifte erfbelasting) with the Dutch Belastingdienst. For a straightforward estate, this is doable without a notary. This guide explains it calmly: what you need, what to file, and which mistakes to avoid.
When do you need to file?
You must file Dutch inheritance tax when the deceased lived in the Netherlands at the time of death, or held Dutch nationality and lived abroad within ten years before death. The Belastingdienst usually sends an invitation to file (uitnodiging tot aangifte) a few weeks after the death. If no invitation arrives, you remain personally responsible for filing on time.
The 8-month deadline
The return must be with the Belastingdienst within 8 months of the date of death. If that is not feasible, you can request a single extension of up to 4 additional months. Apply on time and with a reason, otherwise you risk a default fine. Read our guide to the 8-month deadline.
What you need
Gather before you start:
- the death certificate from the municipality;
- a basisregistratie personen extract for each heir;
- the will if any, or an extract from the Centraal Testamentenregister;
- bank statements for every account on the date of death;
- the WOZ value of any owner-occupied home;
- policy numbers for life and funeral insurance;
- outstanding debts including mortgage, personal loans, unpaid taxes and recurring subscriptions;
- the funeral invoice.
The filing in five steps
1. Build the estate inventory
List everything the deceased owned (assets) and owed (liabilities). The difference is the taxable acquisition per heir, on which the Belastingdienst calculates inheritance tax. Full estate inventory checklist.
2. Determine who inherits what
Are you inheriting under the statutory rules or under a will? In a married household with children, the statutory distribution (wettelijke verdeling) usually applies: the surviving partner receives everything, while the children receive a non-callable claim that becomes payable on the partner's death.
3. Apply the exemptions
Each heir has a personal exemption. Partner ~800,000 EUR, child or grandchild 25,000 EUR, parent 56,000 EUR, others 2,500 EUR. Full rate table.
4. Fill in the return
You file via Mijn Belastingdienst using DigiD, or on paper using the form the Belastingdienst sends you. The online version is faster and gives an immediate calculation.
5. Wait for the assessment
A few months later the Belastingdienst sends an assessment. You then have 6 weeks to pay or to file an objection. A payment plan is usually available if needed.
When you do need a notary
You do need one when there are minor heirs, a business or complex shareholding in the estate, conflict between heirs, or possible insolvency of the estate. When a notary is really required.
Common mistakes
- Using the WOZ value from the wrong year (use the year of death or the following year, whichever you choose).
- Forgetting gifts made within 180 days before death.
- Forgetting a life insurance policy that paid out to a beneficiary, even though it is still taxable.
- Closing the estate inventory before all banks have responded.
- Forgetting that a child's spouse is also entitled to the partner exemption when they were married or registered partners with the heir.
How Nalenta lifts the heavy lifting
For a flat 129 EUR you get a personal dossier that walks you through every step, with a timeline anchored on the 8-month deadline, a per-bank to-do list, and a per-heir calculation. No subscription, no VAT.