If you are an heir receiving an inheritance, you must decide how you would like to receive it. You can either accept or reject it. If you choose to accept it, you can do so outright or with an Inventory advantage. If you do not wish to receive the inheritance, you can reject it.
"}},{"componentType":"paragraph","richBody":{"value":"Once you have accepted an inheritance, there are various things you can do with it.
"}},{"componentType":"accordion","accordionList":[{"title":"Investing","richBody":{"value":"You can use an inheritance to increase your wealth, for example by investing it. Consider when you will need the money and how much risk you are willing to take on. Arrange a 15–30 minute, no-obligation consultation to discuss your options.
Please note: investing involves risks and costs. You may lose part or all of your investment.
"},"textLinks":[{"url":"/en/personal/savings-and-investing/afspraak-vermogen-en","text":"Make an appointment"}]},{"title":"Savings","richBody":{"value":"You can also deposit an inheritance into your savings account. This is a sensible option because it makes your assets available immediately if needed. ING offers a range of savings options.
"},"textLinks":[{"url":"/en/personal/savings","text":"View the options here"}]},{"title":"Making an advancement","richBody":{"value":"Each year, parents can gift their children money free of tax. This means they may pay less tax on their inheritance later on, so it can be fiscally beneficial to gift as a parents.
"},"textLinks":[{"url":"/en/personal/wealth/an-advancement","text":"Find out more about making an advancement"}]},{"title":"Other options","richBody":{"value":"Once you have received an inheritance, you could choose to retire early, take a special trip, move to a larger home or pay off your mortgage. You could also use the money to support charities, make your home more sustainable, or top up your pension.
"}}]},{"componentType":"sectionTitle","title":"Inheritance tax"},{"componentType":"paragraph","richBody":{"value":"Inheritance tax is the amount of tax you pay after receiving an inheritance. The amount of inheritance tax payable is dependent on various factors, including the relationship to the deceased and the value of the inheritance. Exemptions also apply. Depending on these factors, it may sometimes be more advantageous to gift a part of your inheritance. Please refer to the exemptions for inheritance tax and the inheritance tax rates here.
Exemptions for inheritance tax
Situation | Threshold of your exemption in 2026 |
|---|---|
I am married, in a registered partnership, or cohabiting | €828.035 |
I am a child, foster child, or stepchild | €26.230 (a different amount of €78,671 applies to disabled children, subject to conditions) |
I am a grandchild | €26.230 |
I am a parent | €62.110 |
I am another heir | €2.769 (this includes, for example, great-grandchildren, siblings, or friends) |
Inheritance tax rates
| Value of inheritance | Partner (foster or step) child or child with a disability | Grandchildren and further descendants | Other heirs such as another family member or a friend |
|---|---|---|---|
€0 - €158.669 | 10% | 18% | 30% |
€158.669 and more | 20% | 36% | 40% |
If your partner passes without leaving a will, you will receive their inheritance according to the statutory distribution set out in inheritance law. This applies if no will has been drawn up, and ensures that you are financially well provided for. This means that any other heirs, such as children, will not receive their share of the inheritance immediately, but will be able to claim it once both parents have passed away. In the meantime, they receive an equal cash sum to their share of the inheritance.
"}},{"title":"When should I file my inheritance tax return?","richBody":{"value":"Once you have received your inheritance, you will receive a letter from the tax office stating the deadline for submitting the inheritance tax return. This deadline is eight months after the date of death if the death occurred in 2025 or earlier. If the death occurred in 2026, the return must be submitted within 20 months of the date of death. When filing your income tax return, the value of the inheritance must be declared as an asset. This refers to assets for the tax year in question.
"}},{"title":"Can I deduct the funeral costs from the inheritance?","richBody":{"value":"When filing your inheritance tax return, you can deduct the costs of a funeral and everything that comes with it, such as clothing and care for the deceased, flowers, and mourning cards.
"}},{"title":"Do I also pay Dutch inheritance tax on a foreign inheritance?","richBody":{"value":"There are three situations in which you will not have to pay inheritance tax in the Netherlands:
Whether or not you pay inheritance tax abroad depends on the country in which the deceased lived, as different rules apply in each country.
"}},{"title":"How do I report a death to ING?","richBody":{"value":"The death of a loved one is traumatic, and unfortunately it also involves a lot of banking matters. ING is here to help you with these during this difficult time. There are various ways to report a death to ING: by telephone, via the app or online via My ING.
"},"textLinks":[{"url":"/en/personal/customer-service/after-death","text":"More information about reporting a death"}]}]},{"componentType":"sectionTitle","title":"Also interesting"},{"componentType":"cards","cards":[{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Settling an inheritance","intro":"Settling an inheritance can be a lot of work. Read about what's involved here","image":{"transformBaseUrl":"https://assets.ing.com/transform/b42a6cb4-cb11-47d8-aab0-707dbd6fe5eb/REAR-VIEW-OF-MEN-RIDING-BICYCLE-ON-ROAD","type":"image","width":5760,"altTextNL":"\"\"","original":"https://assets.ing.com/m/38404716a896acde/original/REAR-VIEW-OF-MEN-RIDING-BICYCLE-ON-ROAD.jpg","extension":"jpg"},"link":{"url":"/en/personal/wealth/settling-inheritance"}},{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Glance at your assets","intro":"Take a fresh glance at your assets. Find out how an advisor can help","image":{"transformBaseUrl":"https://assets.ing.com/transform/5fcd7ac7-b7f5-481e-8b7e-cc7533d0fc08/Young-female-professional-at-desk-with-blueprints","type":"image","width":5700,"altTextEN":"\"","altTextNL":"\"","altTextFR":"\"","altTextDE":"\"","original":"https://assets.ing.com/m/760c611ec00c588f/original/Young-female-professional-at-desk-with-blueprints.jpg","extension":"jpg"},"link":{"url":"/en/personal/wealth/glance-at-your-assets"}},{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Savings vs. Investments","intro":"Calculate what a combination of savings and investments can potentially offer you","image":{"transformBaseUrl":"https://assets.ing.com/transform/b826ef1e-9290-415f-844c-7d2471e23dfe/beleggenmail","type":"image","width":1920,"original":"https://assets.ing.com/m/7fc68d9179352a2e/original/beleggenmail.jpg","extension":"jpg"},"link":{"url":"/en/personal/investing/investments-at-ing/investment-calculator"}}]}]}}}