Who is in group 2?
Group 2 covers heirs who are not partner, child, grandchild, parent or grandparent. Specifically:
- siblings;
- aunts and uncles;
- nephews, nieces and cousins;
- friends, acquaintances, neighbours;
- colleagues;
- charities without ANBI status.
Exemption and rate
- Exemption: 2,500 EUR;
- Bracket 1 rate (up to ~158,000 EUR): 30 %;
- Bracket 2 rate (above ~158,000 EUR): 40 %.
Worked example
An aunt leaves 50,000 EUR to a niece.
- Exemption: 2,500 EUR
- Taxable: 47,500 EUR
- Tax 30 % = 14,250 EUR
The niece receives 35,750 EUR net.
ANBI: fully exempt
An ANBI (public benefit institution) is fully exempt from gift and inheritance tax. Leaving wealth to an ANBI charity transfers without tax. Check on belastingdienst.nl whether a charity has the ANBI status.
Receipts under 2,500 EUR
If you receive a legacy under the exemption, you have nothing to declare yourself. The estate is still filed in full but your receipt remains untaxed.
Tip: consider a will
If you intend to leave wealth to someone outside the direct family, account for the 30 or 40 percent rate. A notary can help with a legacy with set-off or a partner arrangement via a cohabitation agreement when the heir meets the conditions.
For charities you can also gift during life or commit to a periodic donation, both with tax advantages.