ESTATE PLANNING

Inheritance tax

Table of contents

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.

Erfbelasting vrijstelling 2024

Wil je profiteren van vrijstelling erfbelasting? Als erfgenaam kun je vaak profiteren van een belastingvrijstelling. Hoe groot de vrijstelling is, hangt af van de relatie tot de overledene. Is de waarde van de erfenis hoger dan de vrijstelling? Dan betaal je erfbelasting over het bedrag dat boven de vrijstelling uitkomt. Vrijstellingen erfbelasting 2023 en 2024 hebben we hieronder in een schema geplaatst.

Relationship to deceased person	Amount of exemption in 2023	Bedrag vrijstelling in 2024
Spouse, registered partner or cohabiting partner	€ 723.526	€ 795.156
Child, foster child or stepchild	€ 22.918	€ 25.187
Grandchild	€ 22.918	€ 25.187

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.