The Dutch inheritance and gift tax regime is specific, and the available reliefs are significant. They are also conditional and must be structured correctly.
Estate Planning
We advise high-net-worth individuals, directors and major shareholders, and family businesses on tax-efficient estate planning under Dutch law. Dutch inheritance tax and gift tax are levied on all acquisitions from a Dutch resident, regardless of where the beneficiary resides. This scope often surprises clients who have moved abroad but retain Dutch assets. The business succession relief provides a substantial conditional exemption on business assets, but its application requires careful structuring and early preparation. For clients with international exposure, we address cross-border succession issues and the interaction between Dutch succession law and the relevant tax treaty or the EU Succession Regulation.
What we do?
- Inheritance tax and gift tax planning
- Annual and lifetime gifting strategies, including the use of exemptions and stepped gifting structures
- Business succession relief eligibility analysis, structuring and application planning
- Family holding structures and trust office foundations, including establishment, certification and ongoing tax treatment
- Business succession planning for family businesses, covering preparation, timing and execution
- Cross-border estate planning for clients with assets or beneficiaries in multiple jurisdictions
- Interaction of Dutch inheritance tax with UAE succession rules and other foreign succession regimes
- Estate planning considerations for clients contemplating emigration who hold a substantial interest or pension rights
Who is it for?
- Business owners planning to transfer their company to the next generation during their lifetime or on death
- High-net-worth individuals with Dutch assets seeking to reduce future inheritance tax exposure
- Families with assets or beneficiaries in multiple jurisdictions
- Clients planning to emigrate who hold a significant substantial interest or pension rights
- Individuals who have recently inherited and need to navigate the Dutch inheritance tax assessment
Get in touch with our specialists
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At Taxboutiq, we provide expert tax advice and tailored support for businesses and individuals. Whether you have a question about our services, need guidance on a tax matter, or would like to schedule an introductory meeting, we are happy to assist.