Dutch inheritance and gift tax legislation includes two separate taxes: inheritance tax and gift tax. Inheritance tax applies to assets inherited from a person who was resident in the Netherlands. Gift tax applies to gifts made by a Dutch resident.

The tax residence of the deceased or donor determines whether Dutch inheritance or gift tax applies.

Inheritance and gift tax in the Netherlands

Since 2010, Dutch legislation no longer includes transitional rules for Dutch real estate owned by individuals who are not actual or deemed residents of the Netherlands. As a result, gifts and inheritances of such real estate are generally not subject to Dutch inheritance or gift tax.

The Dutch inheritance and gift tax regime also includes important exemptions for the transfer of business assets. Under certain conditions, business assets transferred by gift or inheritance may qualify for a partial exemption.

Wealth and estate planning

Careful estate planning can help transfer wealth in a tax-efficient manner. Without proper planning, significant financial, legal and tax risks may arise.

Our tax advisors help structure your wealth and estate planning, taking into account the tax, legal and economic aspects of your situation. We advise on the transfer of assets during lifetime or upon death.

International inheritance and gift tax

As part of RSM Private Client Services, we work closely with inheritance and gift tax specialists in multiple jurisdictions.

This allows us to support clients with international estates, cross-border wealth structures and tax matters involving more than one country.

Why choose RSM?

Our specialists combine expertise in inheritance tax, gift tax and estate planning with international experience. This enables us to support both domestic and cross-border wealth transfer matters.

Need advice on inheritance or gift tax?

Would you like to discuss estate planning, business succession or the tax implications of gifting and inheritance? Our specialists are happy to help.

Services Netherlands Inheritance tax

Dutch inheritance tax and gift tax exemptions

Inheritance tax implications for Dutch and non-Dutch residents

A guide to Inheritance Tax assessment, valuation, trust, and foundations

For more information please contact:

Laura Bles-Temme
Managing Partner
View profile
Amsterdam
+31 (0)20 635 20 00

Frequently asked questions about Dutch inheritance tax and gift tax

Dutch inheritance tax generally applies when assets are inherited from someone who was resident in the Netherlands at the time of death.

Dutch gift tax applies to gifts made by Dutch residents, subject to available exemptions.

Yes. Under certain conditions, business assets may qualify for a partial exemption from Dutch inheritance and gift tax.

Estate planning helps structure the transfer of wealth and may reduce future tax and legal risks.

Yes. Through the international RSM network, we support clients with cross-border inheritance and gift tax matters.

Do you have a question? We will get back to you as soon as possible.

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