Family
 > Inheritance > Taxes

Netherlands

Last modified: December 15, 2011
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Sharing Rule:

When someone inherits money, he needs to pay succession taxes if it is more than the exempted amount.


 


Explanation:

Children:

  • Exempted amount: 19,114 euro
  • 10% taxes for the following 118,708 euro
  • 20% taxes over the amount above this

Disabled children:

  • Exempted amount: 57,342 euro
  • 10% taxes for the following 118,708 euro
  • 20% taxes over the amount above this

Partners:

  • Exempted amount: 603,600 euro
  • 10% taxes for the following 118,708 euro
  • 20% taxes over the amount above this

Parents:

  • Exempted amount: 45,270 euro
  • 30% taxes for the following 118,708 euro
  • 40% taxes over the amount above this

Grandchildren:

  • Exempted amount: 19,114 euro
  • 18% taxes for the following 118,708 euro
  • 36% taxes over the amount above this

Others:

  • Exempted amount: 2,012 euro
  • 30% taxes for the following 118,708 euro
  • 40% taxes over the amount above this

 

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