Нидерланды : Наследование

Netherlands: Inheritance

Wealth acquired by inheritance from an individual who has properties in the Netherlands is subject to inheritance tax (recht van sucessie). Several other forms of wealth transfer such as gifts made by the testator within 180 days prior to death and the proceeds of a life insurance contract for which the testator paid the premiums are treated as an inheritance for tax purposes. Property acquired through inheritance is valued at fair market value less liabilities (debts such as tax debts, funeral costs, and other expenses) at the time of the testator’s demise. Different rates apply, depending on the relationship between the heir and the testator where there are three categories: (I) for spouse or partner (living together for at least five years), children and grandchildren; (II) siblings, parents and other direct ascendants and (III) other recipients. The inheritance and gift tax rates for 2007: TAX-RATE ON DIFFERENT CATEGORIES     TAXABLE AMOUNT (€) CATEGORY I CATEGORY II CATEGORY III Up to €22,051 5% 26% 41% €22,051 – €44,096 8% 30% 45% €44,096 – €88,181 12% 35% 50% €88,181 – €176,353 15% 39% 54% €176,353 – €352,696 19% 44% 59% €352,696 – €881,722 23% 48% 63% Over €881,722 27% 53% 68% The tax is generally paid by the recipient. For both gifts and inheritances, a large number of exemptions apply. The inheritance tax exemption for married spouses is €515,928. For unmarried couples living together, the exemption for the spouse or partner depends on the number of years of the relationship , ranging from €103,181 for couples living together for a year to €515,928 for couples together for four years and above. However, the amount of €503,273 is reduced to €257,966 for partners living together with one or more children below the age of 27. For children under 23, an inheritance tax exemption of €4,412 for each year below the age of 23 with a minimum of €10,000 is allowed (€13,230 for disabled children). For children older than 23 years, an exemption of €10,000 is allowed if the inheritance does not exceed €26,455 (no limit if disabled). Inheritance to parents up to €44,090 can be exempted from inheritance tax. An inheritance not exceeding €10,000 to other relatives in the direct line and inheritances not exceeding €1,913 for other heirs may also be exempt from inheritance tax. The heirs are also required to pay transfer tax and it is calculated on the value or sales price of the acquired Dutch property at the current tax rate of 6 %.