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Inheritance taxation – deceased is lived till death abroad

Living in the Netherlands and receiving an inheritance from abroad brings the question what the tax implications are in the Netherlands. Is this inheritance taxed, and if yes, how.

Dutch tax resident implies Dutch inheritance tax

The moment the deceased lived abroad, then no Dutch inheritance tax is due. In the Netherlands the inheritance is taxed if the deceased was a tax resident in the Netherlands the moment he or she died.

Inheritance fiction 10 year period

The exception to this rule is the ten year period. If the deceased was a Dutch resident tax payer who has left the Netherlands and the period since this person left the Netherlands has not exceeded a ten year period. In that case the deceased is regarded a Dutch tax resident at the time of death. This implies Dutch inheritance tax legislation applies.

180 day period fiction related to gifts

In the event the deceased is (regarded) a tax resident in the Netherlands, also gifts/donations made during a period of 180 days before the moment of death are nullified and assumed part of the inheritance.

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