Dutch Inheritance Tax for Expats 2026: What You Need to Know

If you have moved to the Netherlands, are planning to, or even if you have already left and returned home, this guide explains exactly how Dutch inheritance tax works, who pays it, what the rates and exemptions are in 2026, and what you should be thinking about before it becomes relevant.

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What Is Erfbelasting?

Erfbelasting is the Dutch word for inheritance tax. It is a tax levied on the value of assets that heirs receive from an estate. The tax is paid by the heirs themselves, not the estate — a distinction that matters practically, because each heir pays based on their own relationship to the deceased and the amount they personally receive.

The legal framework is the Successiewet 1956 (Inheritance Tax Act), which has been updated many times, most significantly in 2010. The Belastingdienst (Dutch tax authority) administers and collects the tax.

Dutch inheritance tax applies to the worldwide assets of the deceased when the deceased was a Dutch tax resident at the time of death. This is the starting point for every expat conversation about estate planning in the Netherlands.

Who Pays Dutch Inheritance Tax?

Dutch Tax Residents

If you live in the Netherlands and are registered here as a tax resident, your entire worldwide estate — Dutch property, foreign bank accounts, overseas investments, everything — falls within the scope of Dutch inheritance tax when you die. The fact that some of those assets are located in another country does not automatically remove them from the Dutch tax net.

Non-Residents Who Own Dutch Property

If you are not a Dutch tax resident but you own property or certain other assets in the Netherlands, Dutch inheritance tax can apply to those Dutch-sited assets. This is the standard source-based rule.

The 10-Year Rule — The Part Most Expats Miss

Here is where it gets complicated for expats who leave the Netherlands. Under the Successiewet, if you are a Dutch national and you emigrate, the Netherlands continues to treat you as a Dutch tax resident for inheritance tax purposes for 10 years after you leave. This means your worldwide estate remains subject to Dutch erfbelasting for a full decade after departure.

For non-Dutch nationals who lived in the Netherlands for an extended period, the standard rule applies: once you are no longer a Dutch tax resident at the time of death, your non-Dutch assets fall outside the scope. But Dutch nationals face this extended reach regardless of where they move.

Practical example: A Dutch national moves to Spain in 2022. He dies in 2028. Because he died within 10 years of leaving the Netherlands, his worldwide estate — including assets held in Spain, any foreign investment accounts, and international property — is still subject to Dutch inheritance tax. His heirs in the Netherlands will need to file an erfbelasting return.

This 10-year rule catches many people off guard, and it is one of the strongest arguments for getting proper legal and tax advice well before you consider emigrating.

Dutch Inheritance Tax Rates 2026

Dutch inheritance tax uses a tiered rate structure. The rate depends on two factors: the relationship between the deceased and the heir, and the value of what is inherited.

There are two rate groups:

Group I — Partners, Children, Grandchildren, and Great-Grandchildren

Group II — All Other Heirs (Siblings, Nieces, Nephews, Unrelated Persons)

These thresholds are adjusted annually for inflation by the Belastingdienst. The taxable amount is calculated after deducting the applicable tax-free exemption for each heir.

For same-sex registered partners, the same rates and exemptions apply as for married couples. Cohabiting partners can also qualify for partner treatment if they meet specific conditions — more on that below.

Tax-Free Exemptions (Vrijstellingen) in 2026

Each heir can deduct a tax-free amount from the value they inherit before inheritance tax is calculated. These exemptions vary significantly based on the relationship to the deceased.

These figures are approximate because the Belastingdienst adjusts them each January. For the current confirmed figures, always check the official Belastingdienst website or consult a tax advisor.

Who counts as a partner for exemption purposes?

The partner exemption is the most generous by far, but not everyone qualifies automatically. You qualify as a partner if you were:

• Married to the deceased
• In a registered partnership (geregistreerd partnerschap)
• An unmarried cohabitant who lived together for at least six months before the death AND had a cohabitation agreement (samenlevingscontract) drawn up by a notary

This last point is critically important for expat couples who live together without being married or formally registered. If you do not have a notarised samenlevingscontract, your partner may be taxed at the Group II rate of up to 40% on everything above EUR 2,658, rather than receiving the EUR 795,000 partner exemption. This is one of the most costly oversights I see in expat estate planning.

Gift Tax (Schenkbelasting) — The Sister Tax You Also Need to Know

Erfbelasting has a direct counterpart: schenkbelasting, or gift tax. The Dutch system taxes transfers of wealth both during your lifetime (schenkbelasting) and at death (erfbelasting). The rates and exemptions are structured similarly.

Why does this matter for expats? Because many estate planning strategies involve making gifts during your lifetime to reduce the estate that will eventually be taxed. In the Netherlands, gifting your children large sums does not simply sidestep inheritance tax — the same rate structure applies, just administered through the gift tax system.

Annual tax-free gift allowances (2026, approximate):

The enhanced one-time gift allowance for children (the “eenmalig verhoogde vrijstelling”) has been subject to legislative change in recent years, particularly the housing-related version (jubelton), which was abolished in 2024. If you are considering making substantial gifts as part of estate planning, confirm the current rules with a notary or tax advisor.

Gift tax also falls within the 10-year rule for Dutch nationals: if a Dutch national makes a gift after emigrating, Dutch gift tax can still apply within 10 years of departure.

The Interaction with Box 3 Wealth Tax

The short answer is yes — these are two separate taxes.

Box 3 taxes your wealth while you are alive, based on a deemed return on your savings and investments above the tax-free threshold (approximately EUR 57,000 per person in 2026). You pay this annually. When you die, whatever remains in your estate is then subject to erfbelasting on top of whatever Box 3 tax you paid during your lifetime. There is no automatic offset or credit between the two.

For high-net-worth expats with substantial investment portfolios, this double layer — annual Box 3 tax plus inheritance tax at death — is a key reason why estate planning and possibly holding assets in more tax-efficient structures becomes worth exploring. See my investing guide for more on how Box 3 works and the ongoing reforms to the system.

Double Taxation Treaties for Inheritance Tax

The Netherlands has inheritance tax treaties with a limited number of countries. As of 2026, these include:

• Finland
• Israel
• Sweden
• Switzerland
• United Kingdom (partial)
• United States

These treaties generally aim to prevent the same assets from being fully taxed twice — by both the Netherlands and the country of residence or the country where assets are located.

Why this matters for expats: If you are a Dutch national living in a country that has no treaty with the Netherlands, and you die within 10 years of leaving, your estate may face inheritance tax in both countries. The Netherlands does offer a unilateral relief mechanism (eenzijdige regeling), which provides some credit for foreign inheritance tax paid on the same assets — but it does not eliminate double taxation entirely.

For UK nationals specifically, the partial treaty means some relief is available, but the interaction between Dutch erfbelasting and UK inheritance tax is complex enough that specialist advice from a dual-qualified adviser is strongly recommended.

If your home country has no treaty with the Netherlands and you have significant assets, this is one of the most important conversations to have with a cross-border tax adviser before your estate plan is finalised.

Claiming and Filing Erfbelasting

When someone dies in the Netherlands, the heirs are responsible for filing an inheritance tax return (aangifte erfbelasting) with the Belastingdienst. The deadline is eight months after the date of death.

The return must list all assets in the estate, their values, any debts, and the distribution to each heir. The Belastingdienst then assesses each heir individually based on what they received and their relationship to the deceased.

Foreign assets must be included and valued at market value on the date of death. For foreign property, this typically requires a professional valuation. Bank statements, investment account statements, and property valuations from other countries all need to be gathered and translated if necessary.

Late filing can result in penalties. If you are an heir dealing with an estate and you are unsure whether Dutch inheritance tax applies — especially if the deceased lived abroad at the time of death or had recently emigrated — contact a Dutch tax adviser or notary promptly.

Estate Planning Basics for Expats in the Netherlands

Given the broad reach of Dutch inheritance tax, here are the areas worth thinking through proactively:

1. Your will (testament)

A Dutch notarial will allows you to specify how your estate is distributed. Without a will, Dutch intestacy rules apply, which may not reflect your wishes — particularly for blended families, unmarried partners, or people with heirs in multiple countries. EU Succession Regulation (Brussels IV) allows EU residents to choose the law of their home country to govern their estate, which can be relevant if you are a non-Dutch national living in the Netherlands.

2. Partner registration or cohabitation agreement

If you are not married, getting a notarised samenlevingscontract and considering registered partnership status is one of the most cost-effective things you can do. The difference between the partner exemption and the “other” exemption is approximately EUR 792,000 — potentially saving your partner tens of thousands in tax.

3. Annual gift strategy

Using the annual gift tax allowances each year to gradually transfer wealth to children is a long-term strategy used by many families to reduce the eventual taxable estate. This requires planning well in advance of any health concerns.

4. Life insurance

Life insurance payouts can sometimes be structured to fall outside the estate and thus outside the scope of inheritance tax, depending on how the policy is set up. A Dutch notary or financial adviser can advise on this.

5. Cross-border assets

If you own property or hold significant assets in your home country, make sure you understand the inheritance tax rules in that jurisdiction as well. You may need estate planning advice in both the Netherlands and your home country simultaneously.

For expats using the 30% ruling, note that the ruling affects your income tax and certain deductions during your working years — but it does not provide any exemption from erfbelasting. See the 30% Ruling Calculator if you want to understand the income tax dimension of your Dutch tax position.

When to Get Professional Advice

Inheritance tax planning is not a DIY task, particularly for expats. Here are the situations where Consider getting professional advice immediately:

• You have assets worth more than EUR 500,000 in total (property, investments, pensions, business interests)
• You are a Dutch national considering emigrating — the 10-year rule makes timing and structure critical
• You have heirs in multiple countries or assets in multiple countries
• You are in an unmarried relationship and have not formalised your partnership status
• You have recently inherited from a Dutch estate and are unsure about your obligations
• You are a non-Dutch national planning to retire in the Netherlands long-term

A Dutch notary (notaris) is the starting point for wills and family law matters. For cross-border tax issues, you need a tax adviser (belastingadviseur) with specific expertise in international estate taxation. Firms such as Loyens & Loeff, Meijburg, and various expat-focused boutiques handle these matters regularly.

Professional fees for estate planning advice typically range from EUR 500 to EUR 3,000 depending on complexity. For estates of any meaningful size, that cost is easily justified.

How Erfbelasting Fits Into Your Broader Dutch Tax Picture

Inheritance tax is one piece of a larger puzzle. Understanding it properly means understanding how it connects to the rest of the Dutch tax system.

Your income is taxed under the three-box system I cover in detail in the Dutch tax system guide. Your pension rights — which are assets with real value — are governed by the rules I explain in the Dutch pension guide. And the investments you accumulate over your working life, which sit in Box 3 and ultimately form part of your estate, are discussed in the investing guide.

Estate planning does not live in isolation. A decision about how to hold investments, whether to buy property, or how to structure your pension can all have inheritance tax consequences. The sooner you think about these things together, the more options you have.

Key Takeaways

• Dutch inheritance tax (erfbelasting) applies to the worldwide estate of Dutch tax residents at death
• Rates range from 10% (partners and children, lower bracket) to 40% (unrelated heirs, higher bracket)
• Partners benefit from a EUR 795,000 exemption — but only if the relationship is formally recognised
• The 10-year rule means Dutch nationals remain subject to Dutch erfbelasting for 10 years after emigrating
• Gift tax (schenkbelasting) applies the same rate structure to lifetime transfers above annual allowances
• Box 3 wealth tax and inheritance tax are separate — assets can be taxed by both
• A limited number of double taxation treaties exist; check whether your home country is covered
• Get professional advice early if you have significant assets, cross-border complexity, or are planning to emigrate

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Related Guides

• Dutch Tax System Explained for Expats 2026
• Dutch Pension System for Expats 2026
• Investing in the Netherlands as an Expat 2026
• 30% Ruling Calculator

Practical Steps for Expats: What to Do Now

Estate planning sounds like something for older people with large estates. In practice, most expats who own property, have children, or have significant savings in the Netherlands should have at least a basic plan in place.

Step 1: Write a Dutch will (testament). If you have assets in the Netherlands, you should have a Dutch will. A Dutch notary (notaris) drafts the will, which is then registered in the Central Registration of Testaments (CTR). Costs are typically EUR 250–600 for a straightforward will. A Dutch will allows you to specify who inherits what and can be used to optimise the tax treatment — for example, directing assets to a fiscaal partner to use the large exemption, or making lifetime gifts to children to use annual allowances.

Step 2: Register your relationship. If you are in a long-term relationship but not married or in a registered partnership, your partner may receive none of the large exemption available to recognised partners. A cohabitation agreement (samenlevingscontract) alone is not sufficient for Dutch inheritance purposes. Marriage or registered partnership (geregistreerd partnerschap) at a Dutch municipality provides legal protection — and significantly better inheritance tax treatment.

Step 3: Consider a gift plan. The annual gift tax allowances allow parents to give each child EUR 6,633/year tax-free. Starting this early reduces the estate at death and shifts assets to children while you are alive. For significant wealth transfers, a lump-sum gift using the EUR 31,813 single-year allowance (or the EUR 100,000 housing allowance) can be more efficient than accumulating an estate and paying inheritance tax later.

Step 4: Understand your worldwide estate exposure. List all your assets — Dutch property, Dutch bank and investment accounts, foreign property, foreign accounts, pension rights, business interests. Work out which are subject to Dutch erfbelasting (all, if you are a Dutch tax resident) and whether any double taxation treaty coverage applies.

Step 5: Get professional advice. Dutch inheritance and gift tax is complex, and cross-border situations add layers of difficulty. A Dutch civil law notary (notaris) handles wills and lifetime gift documentation. A Dutch tax lawyer or estate planning specialist handles cross-border analysis. Most city-based notarissen speak English and are familiar with expat situations. Costs for a full estate planning review are typically EUR 500–1,500 depending on complexity — a worthwhile investment relative to the tax sums involved.