Tax-free amounts – IHT (lifetime)

  • Partner exemption: minimum € 205.420 and maximum € 795.156 (depending on the value of any pension rights, half of which is subtracted from the exempt amount of € 795.156)
  • Sick and disabled children    € 75.546
  • Children and grandchildren   € 25.187
  • Parents (max)            € 59.643
  • All others                    € 2.658

Tax-free amounts - Gift Tax (yearly exemption)

  • Gifts from parents to children € * 6,633
  • All other gifts € 2.658

* Gift Tax - additions

This exemption can be increased, only once, to € 31.813, where the child is aged between 18 and 40. In addition, this one-time exemption of € 28,497 is also granted to all donees between  18 and 40, regardless their relationship, if the gift is used for the purchase or renovation of a home or payment of a loan related to the acquisition of a home. Further increase (once only) to € 66.268 where the gift is used to fund expensive education.

The one-time exemption for owner-occupied housing (jubilee) is abolished in 2024. 

Inheritance tax implications for Dutch and non-Dutch residents

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