Your Inheritance Tax-free allowance and how it is calculated

Tax-free amounts – IHT (lifetime)

  • Partner exemption: minimum € 173,580 and maximum € 671,910 (depending on the value of any pension rights, half of which is subtracted from the exempt amount of € 671,910)
  • Sick and disabled children € 63,836
  • Children and grandchildren € 21,282
  • Parents (max) € 50,397
  • All others € 2,244

Tax-free amounts - Gift Tax (yearly exemption)

  • Gifts from parents to children € 6,604*
  • All other gifts € 3,244

* Gift Tax - additions

This exemption can be increased, only once, to € 26,881, where the child is aged between 18 and 40. Further increase (once only) to € 55,996 where the gift is used to fund expensive education.

 Furthermore, the annual exemption may be raised once to € 105,302 if the gift is used for the purchase of a home or payment of a loan related to the acquisition of a home. This general one-off exemption is granted to all donees aged between 18 and 40, regardless their relationship.

Key Contacts


Ilse Keijenberg LL.M.
Senior Tax Manager
Estate Planner

RSM Nederland
Belastingadviseurs N.V.
Bekkerweg 10, Heerlen
0031 45 405 55 55
[email protected]


Marjolijn de Vries-van der Velden LL.M.
Senior Tax Manager
Estate Planner

RSM Nederland
Maliesingel 26, Utrecht
0031 30 232 83 69
[email protected]