What is an opvullegaat and what should I have checked?
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Detailed explanation, checklist and sources
An opvullegaat is a Dutch testamentary top-up legacy that can increase an acquisition, often the surviving partner’s, to use tax-exempt capacity. Its operation depends on the deed and the actual estate.
On this page
1. Understand the legacy’s purpose
A legacy gives someone a specific entitlement from an estate. A top-up legacy focuses on using tax-exempt capacity. It is not an automatic general tax exemption and is not created simply by a survivor entering an amount.
2. Read the entire testamentary clause
Ask the notary who benefits, how the amount is determined and whether there is a choice. Check conditions, deadlines and interaction with other clauses. Do not assume every will works identically or use a fixed threshold from an online example.
3. Establish the estate and acquisitions
Collect the deed, family relationships, ownership, assets, debts and valuations. Request a comparison of acquisitions and children’s claims with and without using the clause. A deferred claim’s tax value may differ from its nominal amount; adding bank balances is insufficient.
4. Check current tax assumptions
Use Belastingdienst rules for the year of death. Check whether someone qualifies as a partner for inheritance tax and which exemption actually applies; income-tax partnership alone is not a sufficient test. Certain pension or annuity entitlements arising from the death can reduce the partner exemption (pensioenimputatie); AOW and Anw benefits do not reduce it. Inheritance-tax partner status does not itself establish civil-law heirship.
Belastingdienst — vrijstelling erfbelasting ↗
Belastingdienst — partners voor erfbelasting ↗
Belastingdienst — geen of minder erfbelasting ↗
Belastingdienst — pensioenimputatie en uitzonderingen AOW/Anw ↗
5. Compare consequences now and later
Compare tax, available cash and children’s claims at the first death, alongside assumptions about a later death. Less tax now does not automatically mean less across both estates. Future wealth and rules are uncertain; ask which uncertainties affect the calculation.
6. Record explanation, choices and implementation
Before filing or paying, record the choice permitted by the deed and how it must validly be implemented. Retain explanations and calculations. The official tax tool is indicative and does not draft a will clause. Use our help request for a legal dispute; this preparation changes no deed and files no return.
Does an opvullegaat always save inheritance tax?
No saving is guaranteed. It can change the allocation and tax at the first death, with later consequences. Have the actual deed and figures compared; this page does not calculate an optimum amount.
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- Full will and relevant clause
- Death date and each recipient’s relationship
- Estate inventory and valuations
- Applicable exemption and pension/annuity information
- Comparison of child claims, liquidity and tax
- Choice conditions, deadlines and notarial explanation
Contact with a lawyer
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Need personal assistance? Request a lawyer through our chat. We explain the next step; submitting a request does not engage a lawyer. The links below support the legal information.
KNB — opvullegaat/afvullegaat ↗KNB — legaat ↗Belastingdienst — wettelijke verdeling ↗Belastingdienst — vrijstelling erfbelasting ↗Belastingdienst — partners voor erfbelasting ↗Belastingdienst — geen of minder erfbelasting ↗Belastingdienst — hulpmiddel erfbelasting ↗KNB — testament opstellen ↗Belastingdienst — pensioenimputatie en uitzonderingen AOW/Anw ↗Sources may be in Dutch. General information about Dutch law, not individual legal advice.