Inheritance tax

Sandra Boots - fiscalist
Alles over erfbelasting
Receiving an inheritance often involves paying inheritance tax. Read more about inheritance tax here.

Receiving an inheritance often involves paying inheritance tax. We assist heirs in filing their inheritance tax return. This is often a complex matter, as it involves many different issues. Sometimes an inheritance also has consequences for one's own income tax return. In addition, a final income tax return must be filed on behalf of the deceased. Contact Belastingadviseur Eindhoven for help with tax returns.

Inheritance tax relief

Want to benefit from inheritance tax exemption? As an heir, you can often benefit from a tax exemption. How big the exemption is depends on your relationship to the deceased. Is the value of the inheritance higher than the exemption? Then you pay inheritance tax on the amount that exceeds the exemption. We have put inheritance tax exemptions 2023 in a chart below.

Relationship to deceased personAmount of exemption in 2023
Spouse, registered partner or cohabiting partner€ 723.526  
Child, foster child or stepchild€ 22.918
Grandchild€ 22.918

Gift or inheritance tax benefit

Do you have assets you want someone else to share in? If so, you can choose to gift these assets now. Despite the fact that the tax rates of gifting and inheriting are the same, it does make a difference to the recipient whether he receives an inheritance or a gift. The difference is in the tax exemption that can be availed annually. This is the amount of the gift on which the recipient does not have to pay gift tax. The amount of the exemption depends on the recipient's relationship with the donor and the spending purpose.

Reducing inheritance tax

By donating on paper, you transfer part of the assets without actually having to pay them directly. This donation is then set off against the estate as a debt by the recipient (heir) upon death. This set-off means the heir owes less inheritance tax. A "gift on paper" or "gift with warm hand" is also especially practical if the assets are tied up in investments or real estate, for example.

Inheritance tax advice?

We advise and assist in preparing and settling an estate. Any question can present a long search for you. What is the value of an estate? What is the inheritance tax rate? Accept inheritance beneficent or pure? We provide instant insight, making the settlement of the inheritance smooth.

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