For deaths in 2026, a one-year right to stay in an inherited home can have different inheritance-tax values. The will, available WOZ values and the 20-month filing deadline shape the estate file and cash plan.
Why this matters
The wording in the will determines the tax treatment. The beneficiary’s age, the death condition and the home value all affect the calculation. Annual value equals 6% of the home’s full value. A right ending on the death of someone aged 60 or older uses factor 0.75 for its first five years. If remaining months pass to heirs, factor 0.85 applies. For a 2026 inheritance, the lower available 2026 or 2027 WOZ value may generally be used. That can change the taxable acquisition above the €26,230 child exemption.
Example
A will gives a child aged 60 or older 12 months in the family home. If the right ends when the child dies, the first-five-year factor is 0.75. If the remaining months pass to the child’s heirs, current guidance uses 0.85. The stay lasts equally long, but the tax values differ. Keep mortgage interest, insurance, municipal charges and repair invoices separate in the estate file.
XTROVERSO tips
- Read the complete clause. Record the start date, end date and each event that ends the right early. Check whether the remaining term passes to the beneficiary’s heirs.
- Build one property file. Keep the will, WOZ decisions, mortgage records, insurance policies and municipal assessments together. For a 2026 death, record both relevant WOZ values when available.
- Give every bill a clear label. Separate principal, interest, insurance, municipal charges and maintenance. Record who was liable, who paid and which period the invoice covers.
- Prepare a cash forecast. List inheritance tax, business commitments, property costs and expected sale proceeds. A temporary stay can delay cash from a house sale.
- Use the filing period actively. For deaths in 2026, the return letter gives a deadline 20 months after death. Build the file early. Tax interest may run from that point, including after an extension.
Need help reviewing the will, property costs and estate cash plan? We can put them into one workable file
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- Taxence — Kapitalisatiefactor geldt ook bij tijdelijk vruchtgebruik
- Belastingdienst — Waarde van vruchtgebruik en blote eigendom berekenen
- Belastingdienst — Waarde van een erfenis voor de erfbelasting
- Belastingdienst — Vrijstelling erfbelasting
- Belastingdienst — Aangiftetermijn erfbelasting
- Rechtspraak — ECLI:NL:RBNHO:2026:7687
- Belastingdienst — Belastingrente over erfbelasting
