I received an inheritance from the Netherlands and live abroad. Where do I pay inheritance tax?

Cross-border inheritance involves different rules. To determine whether you pay inheritance tax in the Netherlands, you must check the situation of the deceased.

When do I pay inheritance tax in the Netherlands?

You will in any case pay inheritance tax in the Netherlands in the following cases:

• The value of your inheritance is higher than your exemption (only available in Dutch) and the deceased lived in the Netherlands.
• The value of your inheritance is higher than your exemption (only available in Dutch) and the deceased was Dutch and died within 10 years of leaving the Netherlands.

When do I pay inheritance tax in my country of residence?

Since the rules are different everywhere, we unfortunately cannot explain how things work for each country. We recommend finding out what the inheritance tax legislation is in the country where you live.

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.