Applying for exemption from inheritance tax when the inheritance is art
If you are leaving art in your will, you can ask for an assessment to check whether your heirs could use the object of art to pay their inheritance tax. The object of art would then come into the possession of the government. The government would then make sure that it goes to a Dutch museum or university. If you are inheriting art, you could make a request to use an object of art to pay your inheritance tax.
Last updated on 15 September 2021
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Paying tax in the Netherlands on inheritance received from abroad
Have you received inheritance from abroad? Read further on the Tax and Customs Administration website whether you must pay inheritance tax in the Netherlands on inheritance received from abroad (in Dutch). Do you have to pay inheritance tax in the Netherlands? Then you can check whether you can pay the inheritance tax using a piece of art.
Eligibility for exemption from inheritance tax
To be eligible for the exemption scheme, the object of art must be of national cultural or art-historical importance. For example, the object of art appears on the list of protected objects. The Tax and Customs Administration’s website sets out which objects of art are eligible for the exemption scheme (in Dutch).
Applying for exemption from inheritance tax
Please contact the Tax and Customs Administration to request an exemption from inheritance tax (in Dutch).
Laws and regulations (in Dutch)
Uitvoeringsbesluit Successiewet 1956 (kwijtschelding van erfbelasting)
Schenk- en erfbelasting, kwijtschelding