Inheritance tax in the Netherlands is an assessment-based tax: you do not pay at filing, but only after the Belastingdienst has issued an assessment (aanslag). The process is calmer than many people fear, provided you watch a few points.
The order of payment
- File the return within 8 months of death via Mijn Belastingdienst.
- Receive a provisional assessment, typically within 3 to 6 months of filing. Not every estate gets one.
- Receive the final assessment, usually 6 to 12 months after filing. For complex or cross-border estates this can take longer.
- Pay within 6 weeks of the date on the assessment.
The assessment date (dagtekening) is at the top right. The statutory payment term is always six weeks from that date, not from the date you receive it.
How do you pay?
The Belastingdienst accepts four methods:
- iDEAL via Mijn Belastingdienst: instant payment, confirmation in seconds;
- Bank transfer to IBAN NL86 INGB 0002 4455 88, in the name of Belastingdienst, with the correct payment reference (16 digits, on the assessment);
- Direct debit (only for amounts up to 10,000 euros, and only for individuals);
- SEPA transfer from abroad (use IBAN and BIC INGBNL2A).
The payment reference is essential. Without it, the Belastingdienst cannot link your payment to the right assessment, and months later you may receive a reminder for an already paid bill.
Who actually pays?
For the Belastingdienst the heir is the taxpayer, not the estate. Each heir receives a separate assessment for their share.
In practice:
- if the estate is not yet divided, the executor or a designated heir can pay from the joint account;
- if the account is already divided, each heir pays personally;
- if one heir does not pay, the Belastingdienst cannot pursue the others (unlike in Belgium) unless a will creates joint and several liability.
What if you cannot pay within 6 weeks?
Three options:
1. Standard payment plan up to 12 months
Are you temporarily short on cash because the deceased's bank account is still frozen, or because the house has yet to sell? Request a payment plan within the six weeks via DigiD on Mijn Belastingdienst, or by phone on 0800-0543. Conditions:
- amount up to 50,000 euros;
- no other outstanding tax debts;
- you pay collection interest (4 percent in 2025).
2. Business assets or real estate: 10-year deferment
Are you inheriting a house, business premises or company? Under the business succession scheme or the real estate scheme you can get deferment of payment up to 10 years, with interest. This is in article 25 (13) Invorderingswet 1990. You file a request via your tax adviser or notary.
3. Interest-free payment under conditions
For the business succession scheme, a large share of the amount (83 percent in 2025 above 1.5 million) is exempt and the rest can be paid interest-free over 10 years if the heir continues the business for 5 years.
Filing an objection to the assessment
Is the assessment incorrect? You have 6 weeks from the date to lodge an objection. Do this digitally via Mijn Belastingdienst or by letter to the regional office on the assessment. State the assessment number and clearly which items you contest and why.
During an objection, collection is suspended if you explicitly request it. Otherwise you must still pay, and the difference is refunded if the objection succeeds.
Late? Penalty and interest
- No return within 8 months: default penalty up to 5,514 euros (2025), unless you requested an extension;
- Late payment: collection interest from the due date;
- Deliberately understated return: punitive penalty of 50 to 100 percent of the underpaid tax.
So be on time, even without all data complete. A provisional return is allowed, provided you file the final one later.
Getting inheritance tax back
It happens that you overpay. Common reasons:
- not all exemptions were applied (children 25,490 euros, partner 808,106 euros in 2025);
- estate debts were not included;
- funeral costs were not deducted (up to 7,000 euros lump-sum);
- international double taxation was not offset.
In those cases, file a revision request. The Belastingdienst can correct up to 5 years back.
Final word
Inheritance tax in the Netherlands is well-arranged: you have ample time, payment plans exist, and there is a legal route for disputes. The most important point is to respect the 6-week payment term from the assessment date or request deferment in time. For brackets and exemptions see inheritance tax rates.