Changes in Inheritance and Gift Taxation

On the third Tuesday of September — Prinsjesdag — the traditional ceremony takes place, during which the King delivers the throne speech, and the minister presents the budget memorandum Miljoenennota and the Tax Plan.

The following changes are planned for inheritance and gift taxation:

1. The deadline for filing inheritance tax returns will be extended from 8 to 20 months. Currently, if you receive an inheritance, you have 8 months from the date of death to submit a complete and correct return. Failure to do so results in 6.5% annual interest on the inheritance tax amount.

1. Gifts made within the last 180 days before a person's death will be considered part of the inheritance. Heirs will no longer need to file a separate gift tax return.

1. Inheritance tax benefits will apply to all biological children, regardless of legal recognition. Children must prove biological connection through a DNA test. If there is no legal relationship, the child can only inherit if named in the will.

1. Combating tax avoidance through unequal distribution of wealth. From 16 September 2025, regardless of how assets were distributed on paper, a partner must pay tax on half of the shared assets.