Not every inheritance or gift is fully taxable. Dutch inheritance and gift tax legislation provides a number of exemptions and tax-free thresholds. The available exemption depends on the relationship between the donor or deceased and the recipient.

Understanding these exemptions can be an important part of effective wealth and estate planning.

Inheritance tax exemptions

For inheritance tax, different tax-free amounts apply depending on the relationship with the deceased.

The main exemptions are:

  • Partner: minimum €205,420 and maximum €795,156, depending on pension entitlements
  • Children and grandchildren: €25,187
  • Parents: €59,643
  • Other beneficiaries: €2,658

Inheritance tax may be due on the amount received above these thresholds.

Gift tax exemptions

Annual tax-free amounts also apply to gifts.

The main exemptions are:

  • Gifts from parents to children: €6,633
  • Other gifts: €2,658

Additional exemptions may be available under specific conditions.

Increased exemptions for children

Parents may make use of a one-time increased exemption for children aged between 18 and 40.

The increased exemption amounts are:

  • €31,813 for general purposes
  • €66,268 if the gift is used to fund a costly education

Specific conditions apply.

Abolition of the housing gift exemption

The Dutch housing gift exemption, commonly known as the "jubelton", was abolished in 2024.

As a result, it is no longer possible to make use of this exemption for the purchase or financing of a home.

Advice on inheritance and gifting

Inheritance and gift tax exemptions are often an important element of estate planning. Our specialists can advise on tax-efficient wealth transfer strategies.

Inheritance tax implications for Dutch and non-Dutch residents

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

Frequently asked questions about inheritance tax and gift tax

The exemption depends on the relationship with the deceased. Partners, children and parents each benefit from different exemption amounts.

Parents may gift up to €6,633 annually to their children without Dutch gift tax being due.

Under certain conditions, parents may make a one-time higher tax-free gift to a child aged between 18 and 40.

No. The Dutch housing gift exemption was abolished in 2024.

Yes, our specialists advise on inheritance tax, gift tax and wealth transfer planning.

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