In this guide
If you have moved to the Netherlands, are planning to, or have already left, this guide explains how Dutch inheritance tax works, who pays it, what the rates and exemptions are in 2026, and what to look at before it becomes relevant. It is general information, not tax or legal advice.
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What Is Erfbelasting?
Erfbelasting is the Dutch word for inheritance tax. It is a tax on the value of what an heir receives from an estate. Each heir pays on their own inheritance, and the rate and exemption depend on the heir’s relationship to the deceased. The Belastingdienst (Dutch tax authority) collects the tax.
Who Pays Dutch Inheritance Tax?
According to the Belastingdienst, you pay Dutch inheritance tax in any case if the value of your inheritance is higher than your exemption and one of these applies:
- The deceased lived in the Netherlands.
- The deceased was Dutch and died within 10 years of leaving the Netherlands.
You do not pay Dutch inheritance tax if the value of your inheritance is at or below your exemption, if the deceased was not Dutch and did not live in the Netherlands, or if the deceased was Dutch but died more than 10 years after leaving the Netherlands.
The 10-Year Rule: The Part Most Expats Miss
If a Dutch national emigrates, the heirs can still owe Dutch inheritance tax if the person dies within 10 years of leaving the Netherlands. This applies to Dutch nationals only. For heirs of a non-Dutch person who did not live in the Netherlands, the Belastingdienst says no Dutch inheritance tax is due.
Example: A Dutch national moves to Spain in 2022 and dies in 2028. That is within 10 years of leaving, so the heirs can owe Dutch inheritance tax if the inheritance is above their exemption. If the same person had died in 2033, no Dutch tax would be due.
If you hold a second nationality or have a complicated situation, get advice from a notary or a tax adviser before you emigrate.
Dutch Inheritance Tax Rates 2026
The rate depends on the value of the inheritance and your relationship to the deceased. Subtract your exemption first, then apply the percentage from the table (Belastingdienst).
| Taxable amount | Partner, children | Grandchildren, further descendants | Other heirs |
|---|---|---|---|
| Up to €158,669 | 10% | 18% | 30% |
| From €158,669 | 20% | 36% | 40% |
The Belastingdienst counts a stepchild and a foster child as a child. “Other heirs” includes, for example, another relative or a friend.
Tax-Free Exemptions (Vrijstellingen) in 2026
| Heir relationship | Exemption (2026) |
|---|---|
| Spouse, registered partner or cohabiting partner | €828,035 |
| Child, foster child, stepchild or grandchild | €26,230 |
| Great-grandchild | €2,769 |
| Child with a disability (conditions apply) | €78,671 |
| Parent | €62,110 (if you and your partner both inherit, this is €62,110 for the two of you together) |
| Other heirs (for example a sibling or friend) | €2,769 |
These are the 2026 figures (Belastingdienst). They are adjusted each January, so check the Belastingdienst for later years. If you inherit in 2025, use the 2025 table.
Who Counts as a Partner for Inheritance Tax?
The Belastingdienst treats you as partners if you are married or have a registered partnership. If you live together, you are partners if for at least 6 months before the death you met all of these conditions:
- You have a notarial cohabitation contract (samenlevingscontract) with a mutual duty of care.
- You are both adults.
- You are both registered at the same address in the Dutch population register (BRP), or a comparable register outside the Netherlands.
- You are not direct blood relatives, such as a father and daughter.
- There is no other person who is your partner for inheritance tax.
If you meet the conditions for cohabitants but have no notarial contract, you are still partners if you have both been registered at the same address for at least 5 years.
Partners count as one person for the calculation: if both inherit from the same estate, the Belastingdienst adds the inheritances and subtracts the exemption once. If you are not partners for inheritance tax, you each get your own exemption and are taxed separately. For unmarried expat couples, this is an important point to arrange with a notary.
Gift Tax (Schenkbelasting)
Gift tax (schenkbelasting) is the lifetime counterpart of inheritance tax. Check the Belastingdienst gift tax pages for the rules and rates.
Tax-free gift allowances (2026):
| Recipient | Tax-free amount |
|---|---|
| Children | €6,908 per year |
| One-off enhanced gift to a child aged 18 to 40 | €33,129 |
| One-off enhanced gift for a home purchase (jubelton) | Abolished on 1 January 2024 |
| Other recipients | €2,769 per year |
Gift rules have changed in recent years. If you are considering substantial gifts, confirm the current rules with a notary or tax adviser.
Box 3 Wealth Tax and Inheritance Tax
Box 3 and erfbelasting are two separate taxes. Box 3 taxes your wealth while you are alive, based on a deemed return on savings and investments above the tax-free threshold (€59,357 per person in 2026). Inheritance tax applies to what heirs receive after your death. See our investing guide for how Box 3 works.
Inheritance Across Borders and Double Taxation
If you have to pay inheritance tax in the Netherlands and abroad on the same inheritance, you report this in your Dutch inheritance tax return. According to the Belastingdienst, rules to prevent double taxation may apply, or you may be allowed to deduct the inheritance tax you paid abroad from your inheritance. The Belastingdienst cannot explain the rules of each country, so research the inheritance tax rules of the country where the deceased lived or where the assets are located. For significant assets, ask a cross-border tax adviser.
Filing the Inheritance Tax Return
Heirs file an inheritance tax return (aangifte erfbelasting) with the Belastingdienst. For a death in 2026 the return must be with the Belastingdienst by the date in the filing letter, which is 20 months after the date of death (8 months if the death was in 2025 or earlier). An extension can only be requested from 2027, and from 20 months after the death you pay tax interest (Belastingdienst, checked 6 October 2026).
The return lists the assets of the estate, debts and the distribution to each heir. Foreign assets must be included. If you are unsure whether Dutch inheritance tax applies, especially if the deceased lived abroad or recently emigrated, contact the Belastingdienst’s helpline for bereaved relatives (BelastingTelefoon voor nabestaanden), a notary or a tax adviser.
Estate Planning Basics for Expats
- Your will (testament). Without a will, the Dutch intestacy rules decide who the heirs are. The Belastingdienst lists four groups of heirs under those rules, starting with the spouse or registered partner and the children. These rules may not reflect your wishes, for example for unmarried partners or heirs in several countries. A notary can explain which law applies to your estate if you have a different nationality.
- Your partner’s status. If you are not married or registered, check whether your partner would qualify as a partner for inheritance tax (see above). A notary can draw up a cohabitation contract. The difference between the partner exemption and the exemption for other heirs is about €825,000 in 2026 (€828,035 minus €2,769) .
- Gifts. Using the annual gift allowances is one way to transfer wealth gradually. Check the rules first.
- Assets in several countries. Make a list of all assets, in the Netherlands and abroad, and find out the inheritance tax rules in each country.
The 30% ruling affects income tax during your working years and does not provide an exemption from erfbelasting. See the 30% Ruling Calculator for the income tax side.
When to Get Professional Advice
A notary (notaris) is the usual starting point for wills and family law matters. For cross-border tax questions, talk to a tax adviser (belastingadviseur) who knows international estate taxation. Get advice early if:
- You are a Dutch national considering emigrating, because of the 10-year rule
- You have heirs or assets in several countries
- You are in an unmarried relationship and have not looked at your partner status
- You have inherited from a Dutch estate and are unsure about your obligations
How Erfbelasting Fits Into Your Broader Dutch Tax Picture
Inheritance tax is one piece of the Dutch tax system. Your income is taxed under the three-box system covered in the Dutch tax system guide. Pension rights are covered in the Dutch pension guide, and Box 3 investments in the investing guide.
Key Takeaways
- Dutch inheritance tax applies if the deceased lived in the Netherlands, or was Dutch and died within 10 years of leaving, and your inheritance is above your exemption
- Rates range from 10% to 40%, depending on your relationship and the amount
- The partner exemption is €828,035 (2026), but unmarried couples must meet the conditions for partners
- The 10-year rule applies to Dutch nationals
- Box 3 wealth tax and inheritance tax are separate taxes
- If you owe tax abroad on the same inheritance, the Dutch return is where you report it
- Get advice early if you have significant assets or cross-border complexity
If you also need international health cover while you are abroad: See SafetyWing
Related Guides
Frequently Asked Questions
Do expats pay inheritance tax in the Netherlands?
You pay Dutch inheritance tax (erfbelasting) if the value of your inheritance is higher than your exemption and the deceased lived in the Netherlands. You also pay if the deceased was Dutch and died within 10 years of leaving the Netherlands. You do not pay if the deceased was not Dutch and did not live in the Netherlands (Belastingdienst). Rates range from 10% to 40%, depending on the relationship to the deceased and the value of the inheritance.
What is the 10-year rule for Dutch inheritance tax?
If the deceased was a Dutch national who died within 10 years of leaving the Netherlands, the heirs can still owe Dutch inheritance tax (Belastingdienst). If the Dutch national died more than 10 years after leaving, the heirs do not owe Dutch inheritance tax. Rules to prevent double taxation may apply, or the foreign inheritance tax you paid may be deductible.
How much can you inherit tax-free in the Netherlands?
In 2026 the exemption is €828,035 for a spouse, registered partner or cohabiting partner who qualifies as a partner, €26,230 for a child or grandchild, €62,110 for a parent and €2,769 for other heirs, such as a sibling or friend (Belastingdienst). A child with a disability can qualify for €78,671 under conditions. These amounts change each year.
Who counts as a partner for inheritance tax?
You are partners if you are married or in a registered partnership. Cohabitants also qualify if for at least 6 months before the death they had a notarial cohabitation contract with a mutual duty of care, were both adults, were registered at the same address, were not direct blood relatives and had no other partner. Without a notarial contract, you can still be partners if you were both registered at the same address for at least 5 years (Belastingdienst).