As the next of kin of a deceased person, you will have to deal with the Tax and Customs Administration.

A large group of people in the Netherlands pay income tax, depending on their sources of income (e.g. wages, pensions, rental income, profits from business, but also from a gift or inheritance) and personal situation.

If someone has died, they will no longer have to pay income tax from that moment on. The next of kin must still take care of paying the income tax to the Tax and Customs Administration until the day of death.

To be able to do this, the Tax and Customs Administration sends the next of kin the so-called F-form within a few months of death. On the basis of the completed form, the final settlement will take place.

Filing a tax return for a deceased person Do I have to file taxes for a deceased person? (belastingdienst.nl)

Anyone who receives an inheritance must pay inheritance tax. The greater the relationship between you and the person you inherit from, the less tax you pay. The heirs can choose whether to file a tax return together, or each for themselves.

When do you pay inheritance tax? When do I pay inheritance tax? | Rijksoverheid.nl

Steps and tips on inheritance tax Paying inheritance tax | Notaris.nl

Inheritance tax rates Inheritance tax rates 2023 - overview with percentages | Belastingdienst.nl

If you inherit an owner-occupied home, you will also have to deal with inheritance tax and income tax. A number of factors play a role in the calculation of income and inheritance tax:

1. Are you the sole heir or not?
2. Is there still a mortgage on the house?
3. Who lives in the house now?

Read more I'm inheriting a house. What do I need to take into account? | Belastingdienst.nl

With the surviving dependants' authorization, you can arrange tax matters and allowance matters of a deceased person online. The authorization is digital and is linked to your DigiD. For example, you can log in to My Tax Administration, My Business Tax Administration and My Allowances of the deceased.

Read more What is a survivor's mandate? | Belastingdienst.nl

If you have your own business, your next of kin will also have to deal with the settlement of this. There may be other tax issues involved, such as VAT, the old-age reserve and the death profit.

Step-by-step plan for arranging business for a deceased entrepreneur Arranging the affairs of a deceased entrepreneur | Entrepreneurs' Square (kvk.nl)

Surviving Dependents Desk Chamber of Commerce Surviving Dependents Desk | Chamber of Commerce

Tax Helpline for Surviving Dependents Tax Helpline: 0800 - 235 8354 (Toll-Free) | Belastingdienst.nl

If the heirs continue the business, they may be able to make use of the business succession scheme. They then pay less or no inheritance tax. Business succession scheme Inheriting or gifting a business: the business succession scheme | Belastingdienst.nl

Tax and Customs Administration and Death After a Death | Belastingdienst.nl

Tax Helpline: 0800 - 235 83 54 (toll-free)

Change Chamber of Commerce registration Entrepreneur deceased? Change the Chamber of Commerce registration | Chamber of Commerce

nabestaandendesk@kvk.nl

Money Guide for Next of Thought Money Guide for Next of Kin - Nibud