I am going to file an inheritance tax return - what information do I need?

Inheritance tax return

Your personal details

• Citizen service number (bsn). Do you not have a citizen service number? Find out what to do.
• DigiD
• the tax return letter (aangiftebrief), to see by which date your tax return must have been received

If we have any questions about your tax return, we will get in touch with the contact person. If you are not the contact person, we need the following information from the person who is:

• name
• citizen service number
• telephone number

Details of the deceased

• citizen service number
• date of death
• will
• marital status
• prenuptial agreement or partnership conditions yes/no

Details of the inheritance

If you inherit money, it concerns an amount. If you inherit something else, for instance, art or a car, it is less clear what amount is involved. In that case, you must determine the value of the inheritance. Visit I have received an inheritance - how do I determine its value? to find out how it works. This information is only available in Dutch.

Depending on what you inherit, you should have the following ready:

• tax assessments (belastingaanslagen) of the deceased that have not yet been paid
• if you inherit immovable property, for example a house, you need the so-called WOZ value (WOZ-waarde).
  You will find this on the WOZ assessment (WOZ-beschikking) you have received from the municipality. You can usually also find the value online, via WOZ-waardeloket.
• title deeds of movable or immovable property
• other contracts and deeds, for instance, a deed of sale of a home to children of the deceased, or a deed of donation.
• statements of mortgages, loans and other debts
• insurance policies
• statements of savings and securities accounts of banks and other institutions
• interest agreements (these are usually stated in the will)
• agreements with a survivorship or takeover clause

Details of other heirs

• citizen service numbers
• names and address details
• dates of birth