For deaths on or after January 1, 2026, Dutch heirs have 20 months to file an inheritance tax return. Gifts made in the final 180 days belong in that return, without a separate gift tax return. The longer period affects estates with company shares, property, loans, and family claims.
Why this matters
An estate may hold shares, property, or a company claim but little cash for the tax bill. Tax depends on the heir, asset values, and any business succession relief. In 2026, a partner’s exemption is €828,035. A child or grandchild receives €26,230. Partners and children pay 10% up to €158,669 after exemptions, then 20%. BOR may reduce tax on an active business. The file must show ownership, business activity, and continuation. Investment assets do not qualify.
Example
A founder leaves an installation company, its workshop, a rented apartment, and a shareholder current account. One child works in the business. Another does not. The partner needs income. Although the estate has value, the bank account may not cover the tax bill. Family members must value the shares and property, separate company assets from private assets, and check BOR conditions. They also need a payment route that protects payroll and supplier payments.
XTROVERSO tips
- Map every asset and debt. List shares, property, bank accounts, investments, loans, claims, gifts, and shareholder balances. Mark each item as private property or a company asset.
- Build the BOR evidence file. Record the active business, ownership history, investment assets, and succession plan. For inheritances, the former owner generally needs one year of ownership. The continuation period is three years for acquisitions from January 1, 2025.
- Keep records of recent gifts. List money and assets transferred in the final 180 days. Keep bank records, agreements, dates, recipients, and the reason for each transfer.
- Support every valuation. Collect annual accounts, management figures, property records, leases, loan contracts, and recent appraisals. Keep the evidence behind each tax value in the file.
- Plan the cash route. Estimate the tax bill and available cash. Check dividend capacity, refinancing, private funds, and asset sales. Protect payroll, supplier payments, and working capital.
- Use the 20-month calendar. Set dates for the inventory, valuations, adviser review, return, payment plan, and box 3 check. Do not leave the accounts unopened until the final months.
Need a check on valuation, BOR conditions, and the payment plan in your succession file? We can review the facts with you
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 - Brede steun voor hogere belasting bij grote erfenissen
- CPB - Erfenissen, schenkingen, vermogensongelijkheid en belastingen
- CPB - Evaluatie van de bedrijfsopvolgingsregeling
- CPB - Vermogensmobiliteit van ouder op kind
- CBS - Vermogensverdeling in beeld
- Belastingdienst - Vrijstellingen erfbelasting 2026
- Belastingdienst - Tarieven erfbelasting 2026
- Rijksoverheid - Belastingplan 2026: erf- en schenkbelasting
