I received an inheritance from abroad. Do I pay inheritance tax in the Netherlands?

In any case, you do not pay inheritance tax in the Netherlands if 1 of the following situations applies:

  • The value of your inheritance is less than or equal to your exemption (only available in Dutch).
  • The deceased was not Dutch and did not live in the Netherlands.
  • The deceased was Dutch but died more than 10 years after leaving the Netherlands.

When do I pay inheritance tax abroad?

That depends on the country where the deceased lived. There are countries where you never pay inheritance tax. Or very little. Unfortunately, we cannot explain how this works for each country, because different rules apply everywhere. We recommend finding out what the inheritance tax legislation is in the country relevant to your situation.

How do I avoid double taxation?

If you have to pay tax on the same inheritance in the Netherlands and abroad, you declare this with your inheritance tax return in the Netherlands. Rules may apply to prevent double taxation. Or you may deduct inheritance tax paid abroad from your inheritance.

Are you inheriting a car? You may be exempt from BPM

If you have inherited a car, a van or a motorbike from someone abroad, download the form Vrijstelling bpm - aanvraag vrijstelling bpm erfgoederen (only available in Dutch). You may be exempt from BPM (private motor vehicle and motorcycle tax).

You may be able to import goods such as a car tax-free.