How much tax do I have to pay on a succession?
Last update: 10/3/2012
Inheritance tax is governed by the law on inheritance tax.
Detailed information
How much inheritance tax?
Those who acquire under the law of succession from a deceased who had his/her domicile in the Netherlands are obliged to pay inheritance tax over the value of their inheritance. At this point there has been a major revision of the Inheritance Tax Act.
Can the estate be subject to taxation in one or more Member States? Are there double taxation agreements?
http://www.taxci.nl/read/nederlandse_belastingverdragen
http://www.rijksoverheid.nl/onderwerpen/schenkbelasting-en-erfbelasting?ns_campaign=Thema-Belastingen&ro_adgrp=Schenkbelasting_en_Efrbelasting&ns_mchannel=sea&ns_source=google&ns_linkname=erfbelasting&ns_fee=0.00
Useful links concerning Dutch law of succession:
www.notaris.nl
www.gaeensnawatjenalaat.nl
Bibliographical selection:
H. Warendorff/R. Thomas/I. Curry-Summer, The Civil Code of the Netherlands, Wolters Kluwer, 2009.
Contact:
www.notaris.nl
