Key figures 2025Personal & estate taxation

The Netherlands

1| Gift & inheritance

GROUP I
(SPOUSE OR CIVIL PARTNER AND CHILDREN)
Net taxable fraction	Taxation at start of bracket	Surplus taxed at a rate of
0 - 154,197	0	10%
over 154,197	15,419	20%

GROUP IA
(DESCENDANTS OTHER THAN CHILDREN, E.G. GRANDCHILDREN)
Net taxable fraction	Taxation at start of bracket	Surplus taxed at a rate of
0 - 154,197	0	18%
over 154,197	27,755	36%

GROUP II
(OTHER BENEFICIARIES)
Net taxable fraction	Taxation at start of bracket	Surplus taxed at a rate of
0 - 154,197	0	30%
over 154,197	46,259	40%

EXEMPTIONS FOR INHERITANCE TAX
Beneficiary	Amount of the exemption
Spouse or civil partner	€804,698
Child Disabled child Grandchild	€25,490 €76,453 €25,490
Parents	€60,359
All others	€2,690
Allowance for spouse or partner after deduction of present value of pension	at least €207,886

EXEMPTIONS FOR GIFT TAX
Beneficiary	Amount of the exemption
Children	€6,713 (per calendar year) €32,195 (once in a lifetime)¹ €67,064 (once in a lifetime, education)²
Other beneficiaries (including grandchildren)	€2,690 (per calendar year)

¹For children between the ages of 18 and 40, without a spending requirement, provided that the exemption is reported in the tax return.
²For children between 18 and 40 who intend to follow a study or training course (the costs of which exceed €20,000 per year), provided that the exemption is reported in the tax return.

A public benefit institution (“ANBI”) as referred to in Article 5b of the AWR (General Act on State Taxes) and an institution that promotes a social interest (“SBBI”) as referred to in Article 5c of the AWR are fully exempt from gift and inheritance tax, insofar as the acquisition does not involve an assignment that eprives the acquisition of the character of having been made in the public or social interest and provided that the other conditions of the law are also met.

PENSION IMPUTATION

The exemption of € 804,698 for a partner is reduced if pension rights and/or annuity payments exempt from inheritance tax are obtained upon the death.
The reduction amounts to half the present value of the pension or annuity payment after a deduction of 30% for deferred income tax. However, the exemption can never be lower than €207,886.

BUSINESS ASSETS

An acquisition of business assets up to a value of €1,500,000 from the “objective company” (ondernemingsvermogen) is 100% exempt. If part of an objective company is acquired, the 100% exemption is applied pro rata.

For companies that are worth more than €1,500,000, an exemption of 75% applies to the excess. Ten years’ deferment of payment can be obtained for any tax that may still be owed on the nonexempt portion. The exemptions are conditional; they expire if the business does not continue operations for five years after the acquisition.

VALUATION OF A USUFRUCT

Article 5 Uitvoeringsbesluit Successiewet 1956 (the Implementation resolution on the Succession Act of 1956) for gift and inheritance tax purposes (the value is different for income tax purposes).