How do I file Dutch income tax for someone who has died?
What would you like help with?
Detailed explanation, checklist and sources
Use your own DigiD with a bereavement authorisation, or official paper form F for the year of death. Never use the deceased person's DigiD. Income tax is separate from inheritance tax.
On this page
1. When should I act?
If a return is required, Belastingdienst writes to the bereavement correspondence address. If no letter arrives after five months but tax or a refund is expected, you can file yourself. Collect annual statements and identify the tax year.
2. Arrange authorisation
The heirs' representative can request official bereavement authorisation from one week after death. Use your own DigiD or eHerkenning, the deceased's BSN and any required inheritance/executor certificate: always if there is a will, otherwise if that certificate already exists. Authorising another person requires their BSN or organisation RSIN. Processing normally takes fifteen working days, possibly longer in March–May; retain confirmation.
3. Choose online or the correct form
Online filing opens on 1 March after the year of death: choose logging in for someone else with your own DigiD and valid authorisation. Request paper form F through the bereavement helpline. A deceased entrepreneur requires F and annual accounts. For nonresident tax liability use the form specified in the letter.
4. Check earlier years
For earlier years, the authorised person can file online or request form P. Do not automatically use F for every outstanding year. Keep each year's information and submission receipt separately.
5. Coordinate with the fiscal partner
The surviving fiscal partner and heirs can choose full-year partnership and agree allocation of eligible items. Wait for complete annual information. Joint online filing needs authorisation; paper uses F for the deceased and P for the survivor. A representative also needs the partner's authorisation online; the partner co-signs the paper return.
6. Request an extension in time
The return must arrive before 1 May following the year of death. If necessary request a four-month extension through Mijn Belastingdienst with authorisation, the official form using the deceased's BSN, or the bereavement helpline. The survivor requests their own extension too. Keep the extension letter; a tax assessment payable after 1 July may carry interest from 1 July.
May I use my deceased partner's DigiD?
No. Use your own DigiD with valid bereavement authorisation. Official paper forms remain possible; Belastingdienst requires F and annual accounts for a deceased entrepreneur.
Documents to prepare
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?
Year of death and earlier outstanding years
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.
- Year of death and earlier outstanding years
- Filing letter and deadline
- Representation and required certificate
- Annual statements and business accounts
- Fiscal partner and authorisations
- Returns, extensions and receipts
Contact with a lawyer
You can use the chat and information without a phone number. A contact request requires a phone number, a verified email address and your wish for telephone contact. Our team assesses which partner fits your question. Data is shared only under the stated consent procedure. A partner or engagement is not guaranteed.
View the current application processSources
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.
Belastingdienst · Aangifte overledene ↗Belastingdienst · Nabestaandenmachtiging ↗Belastingdienst · Uitstel overledene ↗Belastingdienst · Termijn overlijdensjaar ↗Sources may be in Dutch. General information about Dutch law, not individual legal advice.