{"country":{"id":12,"continentId":2,"continentName":"Europe","continentSlug":"europe","name":"Netherlands","slug":"netherlands","currencyCode":"EUR","currencySymbol":"€","requiresRegion":false,"summary":"Assumes equal shares to adult children, no prior taxable gifts, no spouse exemption, and no special reliefs. The recipient count is an illustration, not a statutory dependant allowance.","defaultMetaDescription":"Estimate Dutch inheritance tax for equal shares to adult children using the modelled exemption and progressive bands. Review assumptions and official sources."},"regions":[],"rules":{"base":{"id":17,"countryId":12,"regionId":null,"thresholdAmount":0,"taxRate":0.2,"dependantAllowance":0,"disclaimer":"Assumes equal shares to adult children, no prior taxable gifts, no spouse exemption, and no special reliefs. The recipient count is an illustration, not a statutory dependant allowance.","effectiveFrom":"2026-01-01","model":{"kind":"beneficiary","beneficiaryExemption":26230,"bands":[{"upTo":158669,"rate":0.1},{"upTo":null,"rate":0.2}],"note":"Assumes equal shares to adult children, no prior taxable gifts, no spouse exemption, and no special reliefs. The recipient count is an illustration, not a statutory dependant allowance.","sources":["https://www.belastingdienst.nl/wps/wcm/connect/nl/erfbelasting/content/vrijstelling-erfbelasting","https://www.belastingdienst.nl/wps/wcm/connect/nl/erfbelasting/content/tarieven-erfbelasting"],"reviewedOn":"2026-10-25"}}},"content":null,"url":"https://die.tax/country/netherlands","limitations":"Illustration only. A null model means a single-rate illustration with modelled allowances. A model with incomplete=true excludes state taxes."}