How do I prepare a Dutch inheritance tax return for 2026?
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Detailed explanation, checklist and sources
Start with the year of death, your own share and your relationship to the deceased. The official calculation is an estimate, not a tax return.
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Check the year
This guidance concerns Dutch inheritance tax for a death in 2026. For deaths on or after 1 January 2026, the filing period is twenty months. Keep the filing letter and check its date. Do not apply this period to a death in 2025 or earlier; cross-border cases require separate assessment.
Belastingdienst — uitstelRijksoverheid — termijnChoose the filer
An appointed executor files for all recipients. Without an executor, heirs may appoint one filer, file separately or combine both approaches. Check that the entire estate is accounted for. Even without an invitation, assess whether filing is required: if anyone inherits above their exemption, all heirs must file.
Belastingdienst — aangifteplichtBelastingdienst — wie doet aangifteCollect estate records
Collect the will or certificate of inheritance, recipients, your share, assets, debts and valuations. Include foreign assets. The whole estate is not automatically your own acquisition. For a home, business, usufruct or unclear division, check the specific valuation rules with an adviser.
Belastingdienst — aangifteplichtCheck the exemption
Examples for 2026: partner €828,035; child and grandchild €26,230; many other heirs €2,769. Partnership and special exemptions have conditions; cohabitation alone does not prove entitlement. Open the complete official table and check your circumstances rather than relying only on these examples.
Belastingdienst — vrijstellingen 2026Which rates apply in 2026?
First deduct the applicable exemption from your acquisition. For a partner or child, the first €158,669 of the taxable portion is taxed at 10% and the excess at 20%. For grandchildren and further descendants the rates are 18% and 36%; for other heirs, 30% and 40%. The higher rate applies only above the threshold, not to the whole amount. Child includes stepchildren and foster children here. Tax relationship and exemption eligibility must both be correct; partners inheriting from the same estate are usually treated as one person for the calculation. Special exemptions and inherited businesses require separate assessment.
Belastingdienst — tarieven2026Belastingdienst — vrijstellingen2026Calculate and check
In the official calculator, enter your own share before the exemption under “Erfenis of legaat”: the tool applies the exemption itself. Its result is indicative and excludes business succession relief. Have an inherited business assessed separately. Keep your inputs and result and compare them with the return.
Belastingdienst — rekenhulpFile a complete return
File through Mijn Belastingdienst or the correct official annual form and retain confirmation. For a death in 2026, a justified exceptional extension may be requested once; the current route opens from May 2027. An extension does not prevent tax interest after twenty months. Do not invent missing figures: seek help in time and check the official next step.
Belastingdienst — wie doet aangifteBelastingdienst — uitstelYour checklist
Prepare your next stepFill in and save · Word
Tick what you have checked or collected. Note what is missing and take your overview to a meeting.
Unless saved in My overview: Your entries stay only on this screen. Download before leaving; closing or reloading clears them. Do not enter identity numbers, passwords or unnecessary personal details.
What do you still need for your next step?
Item 1 / 6 · Where do you stand with this item?
Date of death and letter
This overview follows your own answers. It does not assess your rights or guarantee that your file is complete.
Your choices stay here. Use the buttons below if you want to save or download.
View all details, notes and timeline
Your timeline and evidence
List events and contacts. Note where you keep the evidence; no upload is needed.
What goes in my timeline?
Record what happened, when, the response and where to find the letter, message or photo. Mark uncertain dates.
Is my evidence sent?
No. You only note where it is kept. No files are uploaded or sent automatically.
How do I save my timeline?
Your entries are not saved automatically. Choose Save and continue later to store this preparation, including your timeline, in My overview. Wait for confirmation and save new changes again. You can also download a Word file without an account.
Up to 20 events. Choose a different position for an event to change the order.
0 / 6 · Checked or collected
For each event, note the date, what happened and where the evidence is kept. Example: 3 October — letter received — correspondence folder.
Describe the solution you would like, such as an explanation of a deduction and repayment of the outstanding amount.
For example: which document is missing, who can provide it and what should I do first?
Record the date and its source. If unknown, note this and check promptly. This tool does not calculate or monitor deadlines.
After your conversation
These are your own notes. Confirm agreements with the other person; these notes do not prove their agreement.
This is your preparation, not a submitted request, objection or legally reviewed document. A tick records only your own progress. Check the procedure and deadline in the original letter.
Save and continue later
Clear entries
Download anything you want to keep first. Clearing cannot be undone.
- Date of death and letter
- Executor or designated filer
- Assets and debts
- Own inheritance share
- Relationship and exemption
- Filing receipt
Frequently asked questions
Do I pay tax on the entire inheritance?
No. Your applicable exemption is deducted first; the corresponding rate applies to the excess.
Is cohabitation enough for the partner exemption?
Not always. You must meet the conditions for partnership for inheritance tax purposes.
Should I subtract the exemption before using the calculator?
No. The official calculator asks for your share before exemption and applies it itself; subtracting it first would count it twice.