Erfbelasting (Inheritance Tax)

Erfbelasting (inheritance tax) is a Dutch tax paid by heirs when inheriting property, cash, or assets from a deceased person's estate. The tax is progressive, with rates and exemptions varying based on the heir's relationship to the deceased. Spouses and partners receive the most favorable treatment, while distant relatives and non-relatives pay higher rates.

For 2026, tax-free inheritance exemptions are approximately: €759,408 for spouses/registered partners; €25,949 for children and grandchildren (€31,813 one-time increase if child is aged 18–40); €2,769 for other relatives; and €2,769 for non-relatives. Above these exemptions, inheritance tax rates for children are 10% on the first ~€152,368 and 20% above that. For distant relatives, rates are 26% and 36%. From 2026, heirs have 20 months (instead of 8) to file the inheritance tax return after the death.

Real-World Example If Karel inherits €200,000 from his mother in 2026 and is 32 years old, he can use the enhanced exemption of €31,813, leaving €168,187 taxable. He pays 10% on the first €152,368 (=€15,237) and 20% on the remaining €15,819 (=€3,164), totaling €18,401 in inheritance tax. His net inheritance is €181,599.