Decision Summary
Overall outcome based on all metrics
✓ Germany wins
Germany delivers stronger protection for families with children in 2026. The child exemption of EUR 400.000 per child versus the Netherlands EUR 26.230 (exact 2026 indexed figure) is the defining difference. A family with spouse plus two children has combined exemptions of up to EUR 1.556.000 in Germany versus approximately EUR 880.495 in the Netherlands (EUR 828.035 spouse plus EUR 26.230 x 2 children). Germany Familienheim full exemption on the primary residence adds further advantage. The Netherlands wins on spouse exemption (EUR 828.035 versus Germany base EUR 500.000) and on the extended 20-month filing deadline from 2026.
Married couple with children
🇩🇪 Germany
Child exemption of 400.000 per child versus Netherlands EUR 26.230. For two children plus spouse, Germany provides up to 1.556.000 combined exemption versus approximately EUR 880.495 in Netherlands
Surviving spouse only (no children)
🇳🇱 Netherlands
Netherlands spouse exemption of EUR 828.035 exceeds Germany's 500.000 base. Germany can reach 756.000 with pension allowance but only where no survivor pension applies
Family home inheritance
🇩🇪 Germany
Germany's Familienheim full exemption for the surviving spouse using the property for 10 years has no direct equivalent in Netherlands. A 1.500.000 family home can pass entirely tax-free to a spouse in Germany
Business owner succession
⚖️ Either
Both Germany and Netherlands offer up to 100% business asset relief under strict conditions. Netherlands BOR is under political review for tightening; Germany's system is more technically complex but currently stable
Non-family heirs (friends, unmarried partners)
🇳🇱 Netherlands
Netherlands top rate for non-family heirs is 40% versus Germany's 50%. For unregistered cohabiting partners with no formal partnership, Netherlands is marginally less punitive
Extended family (siblings, nieces, nephews)
🇩🇪 Germany
Germany's Class II starts at 15% versus Netherlands Group 2 floor of 30%. Germany is materially more favourable for extended family members inheriting meaningful sums
Cross-border estate (assets in both countries)
⚖️ Seek advice
Both countries tax worldwide assets for residents. No bilateral Germany-Netherlands inheritance tax treaty exists. Double taxation is a real risk and requires specialist cross-border estate planning advice
€500.000
Germany spouse exemption
Tax-free allowance per surviving spouse or registered partner under Paragraph 16 ErbStG. Resets every 10 years for lifetime gifts
EUR 828.035
Netherlands spouse exemption 2026
Partnervrijstelling for surviving spouse or registered partner - exact 2026 indexed figure. Can be reduced by value of survivor pension received. Minimum exemption floor always at least EUR 162.071. Source: Belastingdienst.nl 2026
€400.000
Germany child exemption
Tax-free allowance per child (biological, adopted or stepchild) under Paragraph 16 ErbStG. Applied per child, per parent
EUR 26.230
Netherlands child exemption 2026
Exact 2026 indexed Kindvrijstelling per child. Applies per child, per deceased parent. Biological children now treated equally to legal children from 1 January 2026. Source: Belastingdienst.nl 2026
50%
Germany top rate (Class III)
Highest marginal rate for Class III heirs (non-family: friends, unmarried partners, distant relatives) on amounts above €26.000.000. Class I top rate is 30%
⚖️ Side-by-Side Comparison
Metric
🇩🇪 Germany
🇳🇱 Netherlands
Winner
Spouse / registered partner exemption
Tax-free allowance for surviving spouse or registered partner
EUR 500.000 per spouse (Paragraph 16 ErbStG). Additional pension allowance of up to EUR 256.000 may apply if no survivor pension is received (Paragraph 17 ErbStG). Total potential exemption up to EUR 756.000
EUR 828.035 in 2026 (partnervrijstelling - exact indexed figure). Reduced by capitalized value of any survivor pension received. Floor of at least EUR 162.071 always applies. Source: Belastingdienst.nl 2026
🇳🇱 Netherlands
Netherlands spouse exemption of EUR 828.035 exceeds Germany base exemption of EUR 500.000. Germany can reach EUR 756.000 with pension allowance but only where no survivor pension exists
Child exemption
Tax-free allowance per child (per deceased parent)
EUR 400.000 per child (Paragraph 16 ErbStG). Applies to biological, adopted and stepchildren. Resets every 10 years for lifetime gifts between the same parties
EUR 26.230 per child in 2026 (exact indexed Kindvrijstelling). Biological children treated equally to legal children from 1 January 2026 (Tax Plan 2026, HBN Law). Source: Belastingdienst.nl 2026
🇩🇪 Germany
Germany child exemption of EUR 400.000 is more than 15 times higher than Netherlands EUR 26.230. This is the most impactful difference for families with children
Tax rates - spouse and children (Class I / Group 1)
Rates applied to amounts above the exemption for close family
Class I: 7% on first 75.000 above exemption, rising to 11%, 15%, 19%, 23%, 27%, 30% on amounts above 26.000.000. Source: ErbStG Paragraph 19
10% on amounts up to 138.641 above exemption. 20% on amounts above 138.641. Applies to spouse, children and grandchildren. Source: Belastingdienst / Expatica Netherlands 2026
🇩🇪 Germany
Germany's lowest Class I rate of 7% is lower than the Netherlands' floor of 10%. For mid-range estates above the exemption, rates are broadly comparable
Grandchild exemption
Tax-free allowance for grandchildren
200.000 per grandchild (Paragraph 16 ErbStG). Increases to 400.000 if the grandchild's parent (the decedent's child) is already deceased
Grandchildren fall in Group 2 (same as siblings): 18% on amounts up to 138.641, 36% above. Exemption is a lower threshold than for children. Source: Expatica Netherlands 2026
🇩🇪 Germany
Germany provides a dedicated 200.000 grandchild exemption with Class I rates. Netherlands taxes grandchildren at the higher Group 2 rate of 18-36%
Siblings, extended family rates
Tax rates and exemptions for siblings, in-laws, nieces and nephews
Class II: 15-43% rates. Exemption only 20.000. Applies to siblings, parents-in-law, nieces and nephews, step-parents, divorced spouses named in will
Group 2: 30% on amounts up to 138.641, 40% above. Applies to grandchildren, siblings, all others who are not spouse or child. Exemption approximately 2.500 for non-close heirs. Source: Expatica Netherlands 2026
🇩🇪 Germany
Germany's Class II starts at 15% versus Netherlands Group 2 floor of 30%. Germany is materially more favourable for extended family inheritance
Non-family heirs (friends, unmarried partners)
Rates and exemptions for unrelated heirs
Class III: 30-50% rates. Exemption only 20.000. Applies to friends, business partners, unregistered cohabiting partners, distant relatives
Group 2: 30-40% rates. Exemption approximately 2.500. Applies to all heirs who are not a qualifying spouse or child
🇳🇱 Netherlands
Netherlands top rate for non-family is 40% versus Germany's 50%. For non-family heirs, Netherlands is slightly more favourable at the top
Family home relief
Tax treatment of the primary residence passed to heirs
Full exemption for spouse inheriting the family home (Familienheim) if they continue to use it as their primary residence for at least 10 years. Children can also qualify up to 200 sqm. Clawback applies if conditions broken. Source: ErbStG Paragraph 13
No direct equivalent to Germany Familienheim exemption exists in the Netherlands. The property value counts toward the standard partner exemption of EUR 828.035 or child exemption of EUR 26.230. A high-value home exceeding the partner exemption will generate a taxable amount at 10-20% rates. Source: Government.nl inheritance tax 2026
🇩🇪 Germany
Germany's Familienheim full exemption for the surviving spouse is a major planning tool with no direct equivalent in the Netherlands
Business asset relief
Relief available for inherited business assets or company shareholdings
85% relief (regular option) or 100% relief (optional full exemption) for qualifying business assets. Conditions: asset tests, wage-sum test, 5 or 7-year retention period. Clawback on breach. Source: ErbStG Paragraphs 13a-13c
Bedrijfsopvolgingsregeling (BOR): up to 100% exemption for qualifying business assets transferred on death or as a gift. Subject to continuation conditions. Under political review for tightening since 2023
Tied
Both countries offer substantial business asset relief up to 100%. Germany's system is more technically complex; Netherlands BOR is under political review for potential tightening
10-year gift aggregation rule
Whether prior lifetime gifts are aggregated with the inheritance
Yes - all gifts between the same donor and recipient within 10 years before death are aggregated with the inheritance for tax calculation. Exemption applies to the combined total. Source: ErbStG Paragraph 14
Gifts made within 180 days before death are treated as inheritance from 1 January 2026 (no longer subject to separate gift tax). Longer-term gifts are separately assessed under gift tax rules. Source: HBN Law Tax Plan 2026
🇳🇱 Netherlands
Germany's strict 10-year aggregation window requires careful long-term planning. Netherlands changed its 180-day rule from 2026 but does not apply a 10-year lookback for inheritance purposes
Filing deadline
Time allowed to file the inheritance tax return
3 months from becoming aware of the taxable acquisition (Paragraph 30 ErbStG). Tax office may request a formal return separately
20 months from date of death for deaths on or after 1 January 2026 (extended from 8 months). Interest on unpaid tax only accrues after the 20-month period. Source: Government.nl 2026
🇳🇱 Netherlands
Netherlands extended its filing deadline to 20 months from 2026 - a significant improvement versus Germany's 3-month initial reporting requirement
Cross-border scope
Which assets are subject to inheritance tax for residents
Worldwide assets taxed if either the deceased or the heir is a German resident (Inländer) at the time of death. Extended liability for German citizens up to 5 years after leaving Germany. Tax treaties with USA, France, Sweden, Denmark, Switzerland and Greece
Dutch residents are taxed on worldwide assets. Non-residents only taxed on Netherlands-situated assets. Treaty with UK (1979) provides double-tax relief. No broad treaty network equivalent to Germany
🇳🇱 Netherlands
Germany's extended 5-year liability for departing German citizens is a significant planning consideration that Netherlands does not apply in the same way
Overall family estate planning
Best jurisdiction for a typical family estate (spouse plus two children)
Spouse: EUR 500.000 exemption plus potential EUR 256.000 pension allowance. Each child: EUR 400.000 exemption. Family of four: up to EUR 1.556.000 exempt before any tax is due. Familienheim full exemption on top for primary residence
Spouse: EUR 828.035 (exact 2026 indexed figure). Each child: EUR 26.230 (exact 2026 indexed figure). Family of four: approximately EUR 880.495 exempt. Primary residence included in estate value at market rate above the partner exemption
🇩🇪 Germany
For a typical family estate, Germany combined exemptions (up to EUR 1.556.000 plus Familienheim) far exceed Netherlands approximately EUR 880.495. Germany is strongly preferred for family succession planning
ⓘ All amounts in EUR. Rates and exemptions are based on 2026 published rules. German exemptions under ErbStG Paragraph 16 and Paragraph 17. Dutch rates and exemptions from Belastingdienst and Government.nl 2026. Both countries tax the heir individually, not the estate as a whole. Both countries apply inheritance tax and gift tax under a unified system. Business asset reliefs are subject to strict conditions and are under ongoing political review in both countries. Always consult a qualified estate planning adviser (Nachlassberater in Germany / notaris in Netherlands) before making succession decisions.
🧠 Analysis
Germany's Child Exemption is 16x Higher Than the Netherlands - The Defining Difference
Key Evidence
- Germany: 400.000 exemption per child under ErbStG Paragraph 16. Applies per child, per deceased parent. Biological, adopted and stepchildren all qualify
- Netherlands: EUR 26.230 exact indexed Kindvrijstelling per child in 2026. Source: Belastingdienst.nl 2026
- For a family with two children: Germany provides EUR 828.035 combined spouse exemption; Netherlands child exemptions provide EUR 52.460 (EUR 26.230 x 2)
- Combined with the spouse exemption, a German family of four has up to 1.556.000 exempt before any inheritance tax is due (500.000 spouse + 400.000 x 2 children + 256.000 pension allowance if applicable)
- The equivalent Netherlands figure is approximately 850.000 (EUR 828.035 spouse + EUR 26.230 x 2 children)
- Germany's child exemption resets every 10 years for lifetime gifts, enabling substantial tax-free inter vivos transfers to children over time
What This Means
For families with children, Germany's inheritance tax system is dramatically more generous than the Netherlands. The 400.000 per-child exemption is one of the highest in Europe and means most ordinary family estates pass entirely tax-free between generations in Germany. Dutch families with multiple children face a much lower combined threshold before inheritance tax becomes payable.
Source: ErbStG Paragraph 16 (Germany). Nalenta.nl child exemption Netherlands 2026. Belastingdienst 2026. HBN Law Tax Plan 2026
Netherlands Extended Filing Deadline to 20 Months from 2026
Key Evidence
- From 1 January 2026, heirs have 20 months to file the Dutch inheritance tax return for deaths occurring on or after that date
- Previously the deadline was 8 months from date of death
- Interest on unpaid inheritance tax only accrues after the 20-month period has elapsed
- Germany's initial reporting obligation is 3 months from becoming aware of the taxable acquisition (ErbStG Paragraph 30)
- The German tax office may then request a formal full return separately, but the initial 3-month notification is strict
What This Means
The Netherlands' extension to 20 months is a significant practical improvement for families dealing with complex estates or cross-border assets. It provides substantially more time to value assets, gather documentation and seek professional advice before the tax return is due. Germany's 3-month initial reporting requirement remains comparatively tight and can cause issues for international estates.
Source: Government.nl - Filing an inheritance tax return 2026. ErbStG Paragraph 30 (Germany)
Germany's Familienheim Relief: Full Exemption on the Family Home
Key Evidence
- Under ErbStG Paragraph 13, the family home (Familienheim) passes entirely free of inheritance tax to the surviving spouse if they continue to use it as their primary residence for at least 10 years
- There is no upper limit on the property value - a 3.000.000 family home can pass tax-free if the conditions are met
- Children can also benefit but the exemption is capped at 200 square metres of living space
- If the surviving spouse is forced to move out for compelling reasons (e.g. care home), the clawback does not apply
- The Netherlands has no equivalent full family home exemption - the property is included in the estate at market value and taxed above the spouse exemption of EUR 828.035
What This Means
For homeowners, Germany's Familienheim relief is a powerful succession planning tool. A surviving spouse who continues to live in the family home for 10 years pays no inheritance tax on it regardless of its value. This can represent a tax saving of hundreds of thousands of euros on a high-value property. Dutch families must rely on the general spouse exemption of EUR 828.035 to shield the family home from erfbelasting.
Source: ErbStG Paragraph 13 (Germany). German-probate-lawyer.com. Expatica Netherlands 2026
Netherlands BOR Business Relief Under Political Review - Plan Ahead
Key Evidence
- The Netherlands Bedrijfsopvolgingsregeling (BOR) provides up to 100% exemption from inheritance and gift tax on qualifying business assets transferred on death or by lifetime gift
- The BOR has been under political review since 2023, with proposals to tighten eligibility, reduce the exemption percentage, or restrict qualifying asset types
- ING Private Banking (September 2025) confirmed no changes to rates or exemptions in the 2026 Tax Plan, but the BOR remains subject to future legislative change
- Germany's business asset relief (ErbStG Paragraphs 13a-13c) is broadly equivalent in outcome but more technically complex to apply and has been stable for longer
- Business owners with significant company assets in the Netherlands should review their succession structure before any BOR reform takes effect
What This Means
Business owners planning succession through the Dutch BOR should take specialist advice now and not assume current conditions will persist. While no changes were enacted in 2026, the political direction in the Netherlands is toward tightening business asset relief. Germany's equivalent regime, while complex, has been more legislatively stable in recent years.
Source: ING Private Banking Prinsjesdag 2025 analysis. HBN Law Tax Plan 2026. ErbStG Paragraphs 13a-13c (Germany)
✓ Understanding Check
Understanding Check
Test your understanding of the key inheritance tax differences between Germany and the Netherlands in 2026.
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What is the inheritance tax exemption per child in Germany in 2026?
🎯 Make Your Decision
Which country's inheritance tax rules work better for you?
Based on your family structure, asset profile and estate planning priorities - 2026
Family with children inheriting
🇩🇪Germany
Child exemption of 400.000 each versus Netherlands EUR 26.230. For two children plus spouse: Germany provides up to 1.556.000 combined exemption versus approximately EUR 880.495 in Netherlands
Passing on the family home
🇩🇪Germany
Germany's Familienheim relief provides full exemption on the family home for a surviving spouse (10-year residence requirement). No equivalent exists in the Netherlands - property taxed above the EUR 828.035 spouse exemption
Surviving spouse only (no children)
🇳🇱Netherlands
Netherlands spouse exemption of EUR 828.035 exceeds Germany's 500.000 base. Germany can reach 756.000 with the pension allowance but only where no survivor pension applies
Business owner succession
⚖️Either
Both countries offer up to 100% business asset relief under strict conditions. Netherlands BOR is under political review; Germany's system is more technically complex but currently stable. Take specialist advice in either case
Siblings or extended family inheriting
🇩🇪Germany
Germany Class II starts at 15% for siblings versus Netherlands Group 2 floor of 30%. Germany is materially more favourable for extended family inheritance above the 20.000 exemption
Non-family heirs (friends, unmarried partners)
🇳🇱Netherlands
Netherlands top rate for non-family heirs is 40% versus Germany's 50% Class III maximum. For unregistered cohabiting partners Netherlands is slightly less punitive at the top
Cross-border estate (assets in both countries)
⚖️Seek specialist advice
No bilateral Germany-Netherlands inheritance tax treaty exists. Both countries tax worldwide assets for residents. Double taxation on the same asset is a real risk. Cross-border estate planning with a specialist is essential
Complex estate needing time to administer
🇳🇱Netherlands
Netherlands extended its filing deadline to 20 months from 2026. Germany's initial reporting obligation is 3 months. For complex multi-asset or international estates, the Dutch timeline provides significantly more breathing room
Lifetime gift planning (10-year rule)
🇳🇱Netherlands
Germany aggregates all gifts between the same parties within 10 years before death - the exemption applies to the combined total. Netherlands does not apply a 10-year lookback for inheritance purposes, giving more flexibility for lifetime giving strategies
⚖️ Related Comparisons
📊 Related Intelligence
🔬 Methodology
Comparison Methodology - 2026
German inheritance tax data sourced from the Erbschaftsteuer- und Schenkungsteuergesetz (ErbStG), specifically Paragraphs 13, 14, 15, 16, 17 and 19, as interpreted by German-probate-lawyer.com, SE Legal Germany, TaxRep.us and German-tax-consultants.com. Netherlands inheritance tax (erfbelasting) data sourced from Belastingdienst, Government.nl (official Dutch government), Nalenta.nl (2026 confirmed child exemption), Expatica Netherlands 2026, and HBN Law Tax Plan 2026 analysis. All amounts in EUR. Business asset reliefs (Germany: ErbStG Paragraphs 13a-13c; Netherlands: BOR) are summarised at a high level - actual eligibility requires professional assessment. The Netherlands spouse exemption of EUR 828.035 is the 2026 partnervrijstelling which can be reduced by survivor pension values but has a minimum floor of 162.071.
Formula
Germany_family_exemption = EUR 500.000 (spouse) + (EUR 400.000 x n_children) + pension allowance up to EUR 256.000 + Familienheim_full_exemption | Netherlands_family_exemption = EUR 828.035 (spouse) + (EUR 26.230 x n_children) | Tax_Germany_Class_I = 7-30% on amount above exemption | Tax_NL_Group_1 = 10% up to 138.641 above exemption, 20% above
❓ Frequently Asked Questions
Germany's 400.000 per-child exemption under ErbStG Paragraph 16 reflects a deliberate policy choice to facilitate tax-free intergenerational wealth transfer within the immediate family. The exemption was set at this level when the inheritance tax law was last substantially reformed and has not been reduced. The Netherlands EUR 26.230 per-child exemption is significantly lower, meaning Dutch families with children pay inheritance tax on much more of the estate value. This is the single most important difference between the two systems for families with children.
Germany's Familienheim exemption under ErbStG Paragraph 13 applies only to the property that was used by the deceased as their primary residence (family home) immediately before death, and only if the surviving spouse or qualifying child uses it as their own primary residence continuously for at least 10 years after inheriting it. Holiday homes, rental properties and secondary residences do not qualify. There is no upper limit on the property value - a high-value primary residence can pass entirely tax-free to a surviving spouse if the 10-year condition is met. If the spouse is forced to move to a care home or dies before 10 years, the clawback does not apply where the move was for compelling reasons.
No. Germany and the Netherlands do not have a bilateral inheritance tax treaty. This means that a cross-border estate - for example, a German resident dying with assets in the Netherlands, or a Dutch resident with German property - can face inheritance tax claims from both countries on the same assets. Both countries tax worldwide assets when their resident is involved (either as deceased or as heir). Relief from double taxation may be available under each country's domestic unilateral credit rules (Paragraph 21 ErbStG in Germany), but this is complex and fact-specific. Cross-border estates between the two countries require specialist international estate planning advice.
Three changes took effect on 1 January 2026. First, the filing deadline for inheritance tax returns was extended from 8 months to 20 months from the date of death - interest only accrues on unpaid tax after this period. Second, gifts made within 180 days before death are now taxed solely as inheritance (no longer subject to separate gift tax, though gift tax already paid is credited). Third, biological children are now treated equally to legal children for inheritance and gift tax purposes, meaning they qualify for the same child exemption and rates as legally recognised children - DNA evidence is required to prove the biological relationship. These changes are confirmed by Government.nl and HBN Law analysis of the Tax Plan 2026.
Under ErbStG Paragraph 14, all gifts made between the same donor and the same recipient within the 10 years before the donor's death are aggregated with the inheritance for inheritance tax calculation purposes. The personal exemption (for example, 400.000 for a child) applies to the combined total of all gifts plus the inheritance - not to each transfer separately. This means that if a parent gave a child 300.000 as a gift 5 years before dying and then left them 400.000 in the will, the child's 400.000 exemption applies to the combined 700.000, leaving 300.000 taxable. However, the 10-year gift exemption resets, so gifts made more than 10 years before death are not aggregated and the exemption can effectively be used multiple times over a long planning horizon.
The Netherlands BOR (Bedrijfsopvolgingsregeling) has been under political review since 2023, with various proposals to tighten eligibility, reduce the exemption percentage from 100%, or restrict which business assets qualify. As of the Tax Plan 2026, ING Private Banking and HBN Law confirmed that no changes to BOR rates or main exemptions were enacted for 2026. However, the political direction in the Netherlands is toward tightening the scheme, and business owners who rely on the BOR for succession planning should review their structures regularly and not assume current conditions will remain unchanged. Germany's equivalent business asset relief under ErbStG Paragraphs 13a-13c has been more legislatively stable in recent years but is equally complex to apply in practice.
Germany is materially more favourable for siblings and extended family members. Under Germany's Class II, siblings, nieces, nephews, parents-in-law and step-parents pay rates starting at 15%, rising to 43% on the highest amounts, with a 20.000 exemption. The Netherlands applies Group 2 rates of 30% on amounts up to 138.641 and 40% above, also with a very small exemption for non-close heirs. The difference at lower to mid-range inheritance values is significant - a sibling inheriting 200.000 above the exemption would pay approximately 15-19% in Germany versus 30% in the Netherlands on the same amount.
✓ Key Takeaways
Key Takeaways
✓
Germany child exemption (EUR 400.000 per child) is more than 15 times higher than Netherlands EUR 26.230 (exact 2026 indexed Kindvrijstelling)
✓
Netherlands spouse exemption (EUR 828.035 exact 2026 figure) exceeds Germany base EUR 500.000 - Germany can reach EUR 756.000 with pension allowance where no survivor pension applies
✓
For a family of four, Germany provides combined exemptions of up to EUR 1.556.000 versus Netherlands approximately EUR 880.495 (EUR 828.035 plus EUR 26.230 x 2)
✓
Germany's Familienheim relief provides a full inheritance tax exemption on the family home for a surviving spouse (10-year residence condition) - no equivalent in Netherlands
✓
Both countries offer up to 100% business asset relief under strict conditions - Netherlands BOR is under political review for potential tightening
✓
Netherlands extended its inheritance tax filing deadline to 20 months from 1 January 2026 (previously 8 months) - Germany's initial reporting deadline remains 3 months
✓
Germany's 10-year gift aggregation rule requires careful long-term planning for lifetime transfers between the same parties
✓
From 1 January 2026, biological children in the Netherlands are treated equally to legal children for inheritance and gift tax purposes
✓
No bilateral Germany-Netherlands inheritance tax treaty exists - cross-border estates face potential double taxation
✓
Germany's Class III top rate of 50% for non-family heirs is higher than the Netherlands' 40% - Netherlands is marginally better for unrelated heirs
Sources & References
›
ErbStG - Erbschaftsteuer- und Schenkungsteuergesetz (German Inheritance and Gift Tax Act) - Paragraphs 13, 14, 16, 17, 19
Retrieved 2026-06-06
›
Government.nl - Filing an inheritance tax return 2026 - 20-month deadline confirmed
Retrieved 2026-06-06
›
Nalenta.nl - Children exemption Dutch inheritance tax 2026 - EUR 26.230 per child - exact 2026 indexed figure confirmed
Retrieved 2026-06-06
›
HBN Law and Tax - End of Year Tax Tips Netherlands - Tax Plan 2026 changes confirmed
Retrieved 2026-06-06
›
ING Private Banking - Prinsjesdag 2025: No changes to inheritance and gift tax rates or exemptions for 2026
Retrieved 2026-06-06
›
Galawcenter.com - German Inheritance Tax Law (Erbschaftsteuer) - allowances confirmed
Retrieved 2026-06-06
Comparison for informational purposes only. Results depend on individual circumstances. Last updated Jun 2026.
Disclaimer
This comparison is for informational purposes only. Inheritance tax rules are complex and highly fact-sensitive. Always consult a qualified estate planning specialist before making succession decisions. Cross-border estates require international specialist advice.
This comparison is for informational purposes only. Inheritance tax rules are complex and highly fact-sensitive. Always consult a qualified estate planning specialist before making succession decisions. Cross-border estates require international specialist advice.