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The Dutch partner exemption at €795.156 is among Europe's most generous — but unmarried non-registered partners get nothing
Netherlands inheritance tax is structured heavily around formal relationship status. A registered partner (geregistreerd partner) or spouse receives a €795.156 tax-free exemption — meaning most Dutch family homes pass entirely tax-free between spouses. However, an unmarried partner who has not registered their partnership gets only the €2.658 'others' exemption — even after decades of cohabitation. This is the single most common and costly inheritance tax mistake in the Netherlands. Couples living together must register their partnership (or include each other in a will with a samenlevingscontract) to access the partner exemption. The Belastingdienst does not automatically recognise long-term cohabitation.
Source: Belastingdienst Erfbelasting 2026; Successiewet art. 24-25
Business succession relief (BOR) has been reformed and reduced — business owners must replan
The Bedrijfsopvolgingsregeling (BOR) was significantly reformed from 2024. Previously: 100% relief on the first ~€1.2m, 83% above. New rules: 100% on first €1.325.253, then 75% above (down from 83%). Additionally, new anti-abuse rules tighten the 5-year continuation requirement and restrict holding company structures. For family businesses worth €2-5m, the effective inheritance tax has increased. Business owners who structured their succession under the old rules should review with a specialist. The BOR remains very generous versus EU peers — but the trend is toward tightening.
Source: Belastingplan 2024 — BOR hervorming; Belastingdienst ondernemers
The Dutch 'turbo-will' (vruchtgebruik-testament) is the most widely used planning tool for family wealth transfer
A vruchtgebruik-testament (usufruct will) allows the surviving spouse to use and enjoy all estate assets (the house, investments) while legal ownership passes to children. The children receive ownership but cannot sell without the surviving parent's consent — and pay inheritance tax based on the value of the bare ownership (which is less than full value, calculated using actuarial tables). This is standard in Dutch estate planning and recognised by the Belastingdienst. The result: inheritance tax is deferred and reduced. Children typically receive bare ownership valued at 30-60% of full value — substantially reducing their tax bill. A notaris can draft this in an uur.
Source: Notarieel Genootschap; KNB estate planning guide 2025
Dutch Inheritance Tax — Effective Rate by Beneficiary and Estate Size
Belastingdienst Successiewet 2026
Dutch vs European Inheritance Tax — Child Inheriting €1m (effective rate)
Comparative national tax authorities
📋 Reference Data
Dutch Inheritance Tax — Allowances and Rates 2026
Belastingdienst — Successiewet 1956 as amended by Belastingplan 2026
| Beneficiary Category | Tax-Free Allowance | Rate: €0 – €138.642 | Rate: Above €138.642 | Notes |
|---|---|---|---|---|
| Spouse / Registered Partner | €795.156 | 10% | 20% | Geregistreerd partner = same rights as spouse |
| Children / Stepchildren | €23.223 | 10% | 20% | Per child; adopted children same as biological |
| Grandchildren | €23.223 | 18% | 36% | Note: higher rate than children |
| Great-grandchildren | €23.223 | 18% | 36% | Same as grandchildren |
| Parents | €56.928 | 30% | 40% | Higher exemption than siblings/others |
| Siblings / Other family | €2.658 | 30% | 40% | Brothers, sisters, aunts, uncles, cousins |
| Unrelated persons | €2.658 | 30% | 40% | Friends, business partners, unmarried non-registered partners |
| Disabled children (special) | €69.673 | 10% | 20% | Higher allowance for disabled children — art. 32 Sw |
| SBR (ANBI charities) | Full exemption | 0% | 0% | Algemeen Nut Beogende Instelling — full exemption |
ⓘ Allowances are per beneficiary per inheritance event — not lifetime cumulative (unlike France's 15-year rule). The taxable base is: gross estate value minus debts, funeral costs, and allowance. Rates apply to the taxable amount after allowance. Grandfathering note: gifts made by the deceased within 180 days before death are added back to the estate.
Dutch Business Succession Relief (BOR) — 2026 Rules
Belastingdienst — Bedrijfsopvolgingsregeling 2026
| Business Value | Relief Percentage | Effective Tax (children rate) | Conditions | Reformed from 2024 |
|---|---|---|---|---|
| Up to €1.325.253 | 100% relief | 0% on this portion | Active business; 5yr continuation | Yes — raised from ~€1.2m |
| Above €1.325.253 | 75% relief | 2,5% or 5% on excess (25% taxable) | Same conditions | Yes — reduced from 83% |
| Holding companies | Reduced relief | Pro-rata on active assets only | Anti-abuse rules tightened 2024 | Major change |
| Real estate (investment) | No BOR relief | Full 10-20% rate applies | Investment property excluded | Unchanged |
| Business >5yr owner | Full BOR access | Standard calculation | Owner must have held 5+ years | Unchanged |
| New purchase (<5yr) | Restricted BOR | Case-by-case | Recent acquisitions scrutinised | Tightened 2024 |
ⓘ BOR requires: (1) the business is an onderneming or aanmerkelijk belang (5%+ shareholding in BV/NV); (2) the deceased owned it for 1+ year (or 5 years for BV shares); (3) the heir continues the business for 5 years. If conditions are breached, the deferred tax becomes due. Agricultural and forestry BOR (LBOR) has similar structure. The 2024 reform was contested but enacted — appeals ongoing.
Practical Examples — Dutch Inheritance Tax 2026
Belastingdienst calculations
| Scenario | Estate Value | Beneficiary | Taxable Amount | Tax Due | Notes |
|---|---|---|---|---|---|
| Standard family home | €450.000 | Spouse | €0 (below €795.156 exemption) | €0 | Typical outcome — family home fully exempt |
| Large estate to spouse | €1.500.000 | Spouse | €704.844 (€1.5m − €795.156) | €140.968 approx | 10% on €138.642 + 20% on €566.202 |
| Estate to 2 children | €500.000 | 2 children | €476.554 total (€238.277 each after €23.223 ex.) | €47.655 approx | 10% on €138.642 + 20% on €99.635 each |
| Family business BOR | €3.000.000 | Child | BOR: 100% on €1.325.253 + 75% on €1.674.747 = €418.687 taxable | €41.869 approx | Without BOR: €299.769 — saving ~€258k |
| Friend inherits | €100.000 | Friend | €97.342 (€100k − €2.658) | €29.202 approx | 30% rate — friends pay significantly more than family |
| ANBI charity bequest | €500.000 | Registered charity | €0 | €0 | Full exemption for ANBI charities |
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🔬 Methodology & Sources
Dutch Inheritance Tax Data
Dutch inheritance tax (erfbelasting) is governed by the Successiewet 1956, last substantially reformed in 2010 (abolishing the former successierecht) and annually updated via the Belastingplan. Allowances are indexed to wage inflation annually. Rates have been unchanged since 2010 (10/20% for family; 30/40% for others). The BOR was substantially reformed in 2024 following years of political debate about wealth concentration via family business exemptions. The Belastingdienst publishes annual tables at belastingdienst.nl.
Formula
Tax = (Estate_value − Debts − Allowance) × Rate | BOR_exempt = min(business_value, €1.325.253) + (business_value − €1.325.253) × 0.75 if above
CitationSuccessiewet 1956 (as amended); Belastingplan 2024 (BOR reform); Van Mourik & Verstappen, Handboek Erfrecht 2025.
❓ Frequently Asked Questions
Dutch inheritance tax depends entirely on your relationship to the deceased and the estate value. A spouse or registered partner pays 0% on the first €795.156 — meaning most family homes pass entirely tax-free. Children pay 10% on the first €138.642 above their €23.223 exemption, and 20% above that. Unrelated persons (friends, unmarried non-registered partners) pay 30-40% after a tiny €2.658 exemption. Example: a child inheriting €300.000 pays approximately €27.000 in erfbelasting.
Yes — and significantly. An unmarried partner who is not registered (geregistreerd partner) receives only the €2.658 'others' exemption and pays 30-40% on the remainder. To access the €795.156 partner exemption, you must be married OR have a geregistreerd partnerschap (civil partnership). Long-term cohabitation without registration does not qualify — even 20 years together. A samenlevingscontract (cohabitation contract) does not grant tax rights. Solution: register the partnership at the gemeente, which is a simple administrative step.
The Bedrijfsopvolgingsregeling (BOR) allows heirs of family businesses to inherit with dramatically reduced inheritance tax. Under 2026 rules: 100% relief on the first €1.325.253 of business value (zero tax), then 75% relief on the value above. So for a €3m business, only €418.687 is taxable — versus €3m without BOR. The heir must continue the business for 5 years. The BOR applies to active businesses (BV, NV, VOF, eenmanszaak) with a 5%+ shareholding — investment property and passive holding companies do not qualify.
The aangifte erfbelasting (inheritance tax return) must be filed within 8 months of the date of death. The Belastingdienst typically sends a uitnodiging aangifte (invitation to file) automatically. If not received, the estate is responsible for filing proactively. Late filing results in a verzuimboete (administrative penalty) — typically €369 for first offence. If the estate is complex (foreign assets, business interests, trusts), request a uitstel (extension) from the Belastingdienst before the deadline.
Yes — the annual gift tax exemption (schenkingsvrijstelling) allows tax-free gifts during your lifetime, reducing the taxable estate at death. Key 2026 exemptions: parents to children €6.035/year tax-free; eenmalig verhoogde vrijstelling (one-time increased exemption) of €31.813 for children aged 18-40 for any purpose, or €107.484 for children's home purchase (the eigen woning vrijstelling). The old €100.000 'jubelton' was abolished in 2023. Gifts made within 180 days before death are added back to the estate for inheritance tax purposes.
Sources & References
Data sourced from official institutional publications. Results are for informational purposes only. Last reviewed Jan 2026.
Data Disclaimer
Dutch inheritance tax rules sourced from Belastingdienst official publications and Successiewet 1956 as amended. Tax law changes annually — verify current allowances at belastingdienst.nl before filing. This page is informational only and does not constitute tax advice.
Dutch inheritance tax rules sourced from Belastingdienst official publications and Successiewet 1956 as amended. Tax law changes annually — verify current allowances at belastingdienst.nl before filing. This page is informational only and does not constitute tax advice.