Anyone who inherits may be subject to inheritance tax. The amount of tax to be paid depends on the size of the inheritance and on the relationship with the deceased. The law has (broad) exemptions when it comes to inheritance tax. These exemptions are adjusted every year. For example, in the case of an inheritance, an exemption of € 671,910 in 2021 applies to the partner and an amount of € 21,282 per (grand)child. When a child dies and he or she leaves an estate to a parent, an exemption of € 50,397 applies in 2021.

The notary can inform you about the calculation of the inheritance tax and whether or not your children have to pay tax.