Four questions about the tax on the 'unprecedented wave of inheritances' 07.07.2026

In the coming years, a massive transfer of wealth will take place in the Netherlands, with an estimated 973 billion euros passing to the next generation. This "inheritance wave" is driven by an aging population and the sharp rise in house prices since 2013. Research by the CPB (Netherlands Bureau for Economic Policy Analysis) shows that more than half of Dutch citizens support higher taxes on inheritances to curb growing inequality. Children inherit significantly more when parents own a home, which widens the gap between different social classes. The government aims for a fairer distribution of wealth and is working on adjustments to the Inheritance Tax Act (Successiewet), including the renewal of fixed-rate assessments (forfaits). The intended changes, which respond to current market interest rates and life expectancy, are scheduled to take effect on January 1, 2028.
















