The Dutch inheritance and gift tax regime is specific, and the available reliefs — particularly the bedrijfsopvolgingsregeling — are significant. They are also conditional and must be structured correctly.

Estate Planning

We advise high-net-worth individuals, DGAs, and family businesses on tax-efficient estate planning under Dutch law. Dutch inheritance tax (erfbelasting) and gift tax (schenkbelasting) are levied on all acquisitions from a Dutch resident, regardless of where the beneficiary resides — a scope that surprises clients who have moved abroad but retain Dutch assets. The bedrijfsopvolgingsregeling (BOR) 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 (Brussels IV).

What we do?

  • Inheritance tax (erfbelasting) and gift tax (schenkbelasting) planning
  • Annual and lifetime gifting strategies: use of vrijstellingen (exemptions) and stepped gifting structures
  • Bedrijfsopvolgingsregeling (BOR): eligibility analysis, structuring, and application planning
  • Family BV structures and Stichting Administratiekantoor (STAK): establishment, certificering, and ongoing tax treatment
  • Business succession planning for family businesses (bedrijfsopvolging): preparation, timing, and execution
  • Cross-border estate planning for clients with assets or beneficiaries in multiple jurisdictions
  • Interaction of Dutch erfbelasting with UAE succession rules and other foreign succession regimes
  • Estate planning considerations for clients contemplating emigration who hold an AB-pakket 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 erfbelasting exposure
  • Families with assets or beneficiaries in multiple jurisdictions
  • Clients planning to emigrate who hold a significant AB-pakket or pension rights
  • Individuals who have recently inherited and need to navigate the Dutch erfbelasting assessment
CONTACT US

Let's get in touch

At Taxboutiq, we are ready to provide you with the expert advice and personalized support you need to achieve your financial goals. Whether you have a question about our services, need assistance with tax planning, or want to schedule a consultation, our team is here to help. Contact us today!