Inheritance tax in the Netherlands for expats

Do I pay inheritance tax in the Netherlands as an expat?

It depends on where the person who died lived, not where you live as the heir. If you still live in the Netherlands when you die, Dutch inheritance tax applies to what your heirs receive, whatever your nationality, subject to their exemptions.

The Belastingdienst lists three cases in which you do not pay Dutch inheritance tax:

• Within your exemption: the value of your inheritance is at or below your exemption.
• Non-Dutch deceased abroad: the person who died was not Dutch and did not live in the Netherlands.
• Dutch deceased abroad: the person who died was Dutch but died more than ten years after leaving the Netherlands.

If you live in Amsterdam and inherit from a parent who was not Dutch and lived abroad, you pay no Dutch inheritance tax. Whether you pay tax in that parent's country depends on that country's rules.

A Dutch national who lived in the Netherlands and dies within ten years of leaving is treated as still living here for inheritance tax. This ten-year rule does not apply to an expat of another nationality once they no longer live in the Netherlands.

Receiving an inheritance into a Dutch bank account does not make the account location the test for inheritance tax when you later die. The test is your residence at death, together with the ten-year rule if you are Dutch.

If the same inheritance is taxed in the Netherlands and abroad, you declare this in the Dutch inheritance tax return. Rules may apply to prevent double taxation.

How much inheritance tax do you pay in 2026?

Your exemption and tax rate depend on your relationship to the person who died. In 2026, the partner exemption is € 828,035 and the exemption for a child or grandchild is € 26,230.

Other heirs, such as a sibling or a friend, have a much lower exemption. The rates are:

• Partner and children: 10% and 20%.
• Grandchildren: 18% and 36%.
• Other heirs: 30% and 40%.

The Belastingdienst says to deduct your exemption first, then apply the rate. It gives a bracket limit of € 158,669. Its wording leaves open whether that limit is measured before or after the exemption, so near that limit we have a notary or tax adviser calculate it.

Tax is charged on what each heir receives after deducting their share of deductible debts, legacies and charges.

Is my partner a partner for Dutch inheritance tax if we are not married?

An unmarried partner can qualify, but living together alone does not always meet the rules. You need a notarial cohabitation agreement with a mutual duty of care, or at least five years continuously at the same BRP address, alongside the other conditions.

If you are married or registered partners, you count as partners even if you live apart. The exception is a court-ordered separation from bed and board (scheiding van tafel en bed).

With a notarial cohabitation agreement, you must meet all five conditions during the six months before the death:

• Agreement: you have a notarial cohabitation agreement with a mutual duty of care.
• Age: you are both adults.
• Address: you are registered at the same address in the BRP, or in a comparable population register abroad.
• Relationship: you are not blood relatives in the direct line.
• No other qualifying partner: neither of you also meets the conditions with a third person.

Without a notarial agreement, you can qualify after at least five years continuously registered at the same BRP address. The other conditions still apply. A self-made or non-notarial agreement does not count.

For gift tax, the qualifying period is two years instead of six months. If you do not qualify as a partner for inheritance tax, you fall into the other-heirs group, with rates of 30% and 40% and a much lower exemption.

How much can you gift without tax in the Netherlands in 2026?

In 2026, a parent can give a child € 6,908 under the annual exemption. The annual exemption for all other givers, including gifts between partners, is € 2,769 per giver per year.

• Annual parent-to-child exemption: € 6,908.
• Annual exemption for all others: € 2,769 per giver per year, including between partners.
• One-off increased exemption: € 33,129 for a child aged 18 to 40, for any purpose.
• One-off expensive-study exemption: € 69,009.

There is no separate partner exemption for gifts. Married parents count as one giver.

For gifts from abroad, whether you must file a Dutch gift tax return depends on the giver's nationality and residence history:

• Dutch giver: you only need to file if the giver moved abroad less than ten years ago.
• Non-Dutch giver: you only need to file if the giver moved from the Netherlands to abroad less than one year ago.
• Never lived in the Netherlands: you do not need to file.

The one-year rule for gifts after leaving the Netherlands applies to everyone, including non-Dutch nationals. A gift can be untaxed under an increased or special exemption but still require a return to claim that exemption.

Gifts use annual exemptions per giver and per year, as well as one-off exemptions. An inheritance gives each heir one exemption from each person who dies. Which works better depends on your plan.

When is the inheritance tax return due?

For a death in 2026 or later, the inheritance tax return is due 20 months after the date of death. For a death in 2025 or earlier, the period is eight months.

For a death in 2026 or later, tax interest starts 20 months after the death, even if you have been granted an extension. The eight months some English guides still mention is the old period.

Is a life insurance payout subject to inheritance tax?

A life insurance payout on death is treated as an inheritance to the extent it is attributable to money taken from the deceased's assets. With cross ownership, a payout generally stays outside inheritance tax if the beneficiary can show that they paid the premiums from their own funds.

Community of property or premiums paid from joint assets can change that outcome. We check the ownership and premium arrangements for your situation.

If only one partner earns, the other partner can be recorded with the insurer as the policyholder responsible for paying the premiums. The earning partner gives them the premium amount. Under this arrangement, gift tax applies to gifted amounts above € 2,769 per year, rather than inheritance tax on the payout.

Read more about ownership and premiums on our term life insurance page.

How can we help with your estate?

We look at your estate as part of your financial plan. We advise in English and agree our fee beforehand.

• Your estate: who would receive what, including property and investments.
• Your partner: whether your partner qualifies as a partner for inheritance tax.
• Your children: whether gifts fit your plans.
• Your life cover: whether cover should pay the inheritance tax and who should own the policy.

We are independent financial advisers in Naarden, licensed by the AFM under licence 12046005.

This is general information, not tax advice. We are not a tax adviser or a notary. A will is drafted by a notary, and a tax return by a tax adviser or notary.