Who qualifies as a partner?
The Belastingdienst treats as a partner:
- the spouse or registered partner, regardless of marital property regime;
- a cohabitant with a notarial cohabitation agreement providing for mutual care, if you were registered at the same address for at least six months;
- a cohabitant without an agreement if you were registered at the same address for at least five years.
An ex-partner or LAT (living apart together) relationship without a shared address does not count.
Pension imputation
The partner exemption sounds generous but is reduced by half of the survivor's pension the partner receives because of the death. The minimum residual exemption is around 200,000 EUR.
Example
A partner receives a survivor's pension with a capitalised value of 600,000 EUR. Half of that (300,000 EUR) is deducted from the basic exemption of 800,000 EUR. Residual exemption: 500,000 EUR. It will not drop below the minimum.
The statutory distribution
In a household with a partner and children the statutory distribution (wettelijke verdeling) usually applies. The partner receives everything; the children receive a non-callable claim that only becomes payable on the partner's death or in specific other situations.
The children still owe inheritance tax immediately on their share. The partner often advances this; the children effectively borrow it. This is a frequently missed pitfall.
Tip
If there are multiple homes, an annuity or a sizeable pension, a quick calculation with a notary or via Nalenta avoids surprises. Pension imputation can erode hundreds of thousands of euros of exemption.