Inheritance tax (erfbelasting) in the Netherlands, explained
If you live together without a notarial cohabitation contract (samenlevingscontract), your heirs can pay 30 to 40 percent erfbelasting where a married partner would pay little or nothing — and most people misjudge which case is theirs. The spousal exemption in 2026 is EUR 828,035, so a married partner with a modest estate often owes nothing; a ZZP, a blended family, or an unmarried partner can land in a far higher bracket on amounts past a much smaller threshold. This article walks through the 2026 rules: who pays, what is exempt, what the rates are, and how to tell which case is yours.
If you do nothing
- An unmarried partner without a samenlevingscontract is taxed as a stranger: 30% up to EUR 158,000, 40% above, with only a EUR 2,769 exemption.
- Your children may owe tax on amounts a will could have shielded through a tweetrapsmaking or generation-skipping construction.
- The filing clock (20 months from 1 January 2026) starts at the moment of death, on your grieving family, not on you.
If you decide now: 30 minutes with a notaris to check whether your situation needs a will, plus recording the notaris contact and asset overview in Stage 4 (Legal Papers) and Stage 3 (Money & Accounts) of the Personal Portal.
Who pays erfbelasting
Erfbelasting is paid by the heir, not by the estate. Each person who receives something pays separately, based on two things: how much they inherit, and their relationship to the deceased. Closer family pays less. Strangers pay more.
The tax applies to almost every form of inheritance: cash, securities, the value of a home, the contents of a bank account, and most life insurance and funeral insurance payouts. A few items are exempt, such as in-kind funeral insurance up to a fixed limit (more on this below).
If the deceased lived in the Netherlands at the time of death, the Belastingdienst taxes the entire worldwide estate, regardless of where the heir lives. If the deceased lived abroad but had Dutch nationality, special rules apply for up to ten years after emigration.
The 2026 vrijstellingen (exemptions)
Each heir has a vrijstelling (tax-free amount). Tax is paid only on the part of the inheritance that exceeds it. The 2026 amounts, set by the Belastingdienst, are:
| Who receives the inheritance | 2026 vrijstelling |
|---|---|
| Spouse or registered partner | EUR 828,035 |
| Cohabiting partner (meeting conditions) | EUR 828,035 |
| Child, stepchild, foster child | EUR 26,230 |
| Grandchild | EUR 26,230 |
| Great-grandchild | EUR 2,769 |
| Child with disability (45 percent or more) | EUR 78,671 |
| Parent | EUR 62,110 |
| All others (siblings, friends, nieces, nephews) | EUR 2,769 |
[Source: Belastingdienst, vrijstelling erfbelasting 2026.]
A surviving spouse with a typical estate (an apartment plus savings under EUR 800,000) often pays no erfbelasting at all. A child who inherits EUR 50,000 pays only on EUR 23,770, the part above the EUR 26,230 exemption. A sibling who inherits the same EUR 50,000 pays on EUR 47,231.
A note on cohabiting partners. To be treated as a partner for inheritance tax, an unmarried couple usually needs a notarial samenlevingsovereenkomst (cohabitation agreement) and at least six months at the same address, or longer cohabitation under specific rules. Without that, the surviving partner is taxed as an "other heir," at the highest rate.
The 2026 tax rates
Tax is paid only on the amount above the vrijstelling. The rate depends on the relationship and the size of the inheritance.
| Inheritance above the exemption | Partner and children | Grandchildren | Other heirs |
|---|---|---|---|
| Up to EUR 158,669 | 10 percent | 18 percent | 30 percent |
| Above EUR 158,669 | 20 percent | 36 percent | 40 percent |
[Source: Belastingdienst, tarieven erfbelasting 2026.]
A worked example. A child inherits EUR 200,000. The vrijstelling is EUR 26,230. The taxable amount is EUR 173,770. The first EUR 158,669 is taxed at 10 percent (EUR 15,867). The remaining EUR 15,101 is taxed at 20 percent (EUR 3,020). Total erfbelasting: EUR 18,887.
A second example. A friend inherits EUR 50,000. The vrijstelling is EUR 2,769. The taxable amount is EUR 47,231, fully under EUR 158,669, taxed at 30 percent. Total: EUR 14,169.
The same EUR 50,000, depending on who inherits it, can produce a tax of zero (a spouse), EUR 2,377 (a child), or EUR 14,169 (a friend).
What is exempt and what is not
A few items are not taxed, or only partially taxed.
- In-kind funeral insurance (naturaverzekering). Payouts that go directly to the funeral director, or to a named beneficiary, fall outside the estate as a structural matter and are therefore not subject to erfbelasting. Separately, the policy's surrender value during your lifetime is exempt from Box 3 (wealth tax) up to EUR 8,904 in 2026 — this is a wealth-tax threshold, not an erfbelasting carve-out. The two should not be conflated.
- Items inherited by a charity (ANBI-erkende instelling). No erfbelasting.
- Pensions paid to a surviving partner (nabestaandenpensioen). Not subject to erfbelasting (taxed under wage tax instead).
What is taxed: real estate at WOZ-value, bank accounts, securities, business interests, most life insurance payouts (unless legally structured to fall outside the estate), and personal possessions of value.
Filing the declaration
After a death, the Belastingdienst sends an aangiftebrief (declaration letter) to one of the heirs, usually a few months later. From 1 January 2026 the heirs have up to 20 months after the date of death to file the aangifte erfbelasting (inheritance tax return). [Source: Rijksoverheid, Belastingplan 2026.] The previous deadline was 8 months.
You do not need to file before receiving the letter. If you are the executor (executeur), you file on behalf of the estate. If there is no executor, the heirs together arrange the filing, often through a notary (notaris).
The Belastingdienst then issues a tax assessment (aanslag). Payment is due within six weeks. If the estate is illiquid (mostly property, little cash), the Belastingdienst can grant deferral of payment.
What changes with a will
A will (testament) does not eliminate inheritance tax, but it changes who inherits what, and that changes the total tax bill.
Common patterns the notaris uses to lower the family's combined tax:
- Tweetrapsmaking (two-step inheritance). The spouse inherits first; the children inherit what remains after the spouse's death. The children's exemption is used twice (once on each death), reducing total tax across two generations.
- Generation-skipping legacies. Leaving part of the estate directly to grandchildren uses each grandchild's EUR 26,230 exemption, in addition to the children's.
- Lifetime giving (schenkingen). Annual tax-free gifts during your lifetime (the schenkingsvrijstelling, separate from inheritance) reduce the estate that is later taxed.
A notaris models these scenarios against your specific estate. The KNB (Royal Dutch Association of Civil-law Notaries) maintains a directory of notarisses across the Netherlands.
In the app
The Personal Portal has Stage 3 (Money & Accounts) and Stage 4 (Legal Papers) where you record your assets, your insurance, your testament, and your notaris's contact. The numbers in this article — vrijstellingen, tarieven, the 20-month deadline — give you the framework to read with your notaris. Your Zorgmap holds the inputs the notaris will need.
Closed beta -- access by invitation.
Sources
- Belastingdienst -- Vrijstellingen and tarieven erfbelasting 2026. https://www.belastingdienst.nl/wps/wcm/connect/nl/erfbelasting/content/vrijstelling-erfbelasting and https://www.belastingdienst.nl/wps/wcm/connect/nl/erfbelasting/content/tarieven-erfbelasting
- Rijksoverheid -- Belastingplan 2026, erf- en schenkbelasting. https://www.rijksoverheid.nl/onderwerpen/belastingplan/erf--en-schenkbelasting
- KNB (Koninklijke Notariele Beroepsorganisatie) -- notaris.nl, on testaments and inheritance planning. https://www.notaris.nl/