Estate settlement

Your heirs must settle your tax affairs after your death. The following matters must be settled:

• The estate for inheritance tax purposes. Following your death, the Tax and Customs Administration (Belastingdienst) will send an inheritance tax return to your heirs if it is likely that inheritance tax must be paid.
• The estate for income tax purposes. Following your death, the Tax and Customs Administration will send your heirs a copy of ‘Form F’. Your heirs use this form to declare your income for the period from 1 January to the day of your death.
• The estate for VAT purposes. For VAT purposes, your heirs will take your place as business owner. This means that they will also take over all your rights and obligations with regard to VAT.