Netherlands Inheritance tax

Under the Dutch Inheritance Tax two taxes are levied: inheritance tax and gift tax. Inheritance tax applies to inheritances received from a Dutch resident. Gift tax applies to gifts received from a Dutch resident. Therefore, the place of residence of the deceased or the donor is decisive for levying Dutch inheritance tax.

Since 2010 Dutch inheritance tax does not longer include a transfer tax, i.e. inheritances or gifts of real estate located in the Netherlands owned by a non-Dutch resident are not taxable for Dutch inheritance or gift tax.

The Dutch inheritance and gift tax includes important exemptions regarding the transfer of business assets by means of gift or inheritance. Under certain conditions, the inheritance or gift of business assets is exempt from Dutch inheritance or gift tax, which makes this an interesting planning instrument.

Your own succession might be something you wish to take care of as soon as possible and particularly while you are still in good health. There are substantial fiscal, legal and economic risks involved if your succession planning has not been reviewed or lacks the proper proficiency.

Our RSM tax experts can support you in reviewing your succession and ensure that the requirements of the doner and donee are met in full. The in-depth professional expertise of our experts allows them to develop a succession plan which takes into account all relevant fiscal, legal and economic factors and grants you the planning security you need.

As part of the RSM Private Client Services group, we are networking with RSM Inheritance Tax experts from several countries. Thus, we are able to provide a seamless service to our clients who reside in multiple jurisdictions, where different national tax regimes require us to work closely with the national tax advisors.