Rates remain stable, legal clarifications introduced
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"The tax rates for gifts and inheritances will remain unchanged next year. The top rate between parent and child stays at 20%, although the first bracket will be slightly extended. Exemptions are expected to remain stable, aside from inflation adjustments.
| Group 1 | Group 1A | Group 2 | |
|---|---|---|---|
| partners/ children | Grandchildren | Other beneficiaries | |
| € 0 - € 158.669 | 10% | 18% | 30% |
| ≥ € 158.669 | 20% | 36% | 40% |
From 1 January 2026, the law will explicitly include non-recognised biological children in the lowest tax bracket (10–20%) for gifts and inheritances. This ensures equal treatment with legally recognised children.
"}}]},{"title":{"value":"inheritance tax filing period extended
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"The current eight-month deadline for filing inheritance tax returns often proves impractical due to incomplete financial data. For deaths occurring after 1 January 2026, the filing period will be extended to 20 months. One additional extension may be requested. If the return is filed later than 20 months or incomplete, interest charges will apply.
"}}]}]},{"componentType":"actionAccordion","actionAccordionList":[{"title":{"value":"Thinking of gifting a home? Do it before 2027
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"Are you planning to gift a home to your child? Then make sure to act before the end of 2026. Until that time, you can still use the lower WOZ value to calculate gift tax. Starting January 1, 2027, the (often higher) economic market value will apply instead. So consider arranging your gift this year or in 2026 to benefit from the current rules.
"}}]},{"title":{"value":"Gifts within 180 days of death
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"If a parent makes a gift within 180 days before passing away, no separate gift tax return is required. The amount must be reported in the inheritance tax return and will be taxed accordingly, without offsetting gift tax.
"}}]}]},{"componentType":"actionAccordion","actionAccordionList":[{"title":{"value":"Unequal division of marital assets to be taxed
"},"paragraphs":[{"componentType":"paragraph","richBody":{"value":"Are you planning to enter into prenuptial agreements that result in unequal division of jointly held assets? You should take note. If, upon dissolution of the marriage, more than half of the shared estate is allocated to one partner, the excess will be subject to gift or inheritance tax. This applies even if the arrangement is formalised through a settlement clause or cohabitation agreement. Existing arrangements made before 16 September 2025 at 4pm will be grandfathered. The new rule takes effect on 1 January 2026.
If your family or financial situation is changing, consult your notary to ensure your prenuptial agreements remain appropriate.
"}}]}]},{"componentType":"paragraph","richBody":{"value":"
Would you like to know what this means for your personal situation? Then get in touch with your Relationship Manager or Estate Planning Advisor. That way, you'll be well prepared for 2026!
"}},{"componentType":"accordion","accordionList":[{"title":"This article was written based on the situation as of September 16, 2025","richBody":{"value":"The information provided by ING in this article is not an offer, advice, or financial service and is solely intended to inform you and provide practical tips. We always recommend consulting a specialist or tax advisor regarding your financial and/or wealth planning. This article has been compiled with the utmost care. However, it may contain inaccuracies or omissions. ING is not liable for any damage (of any kind) resulting from the use of the information provided. No rights can be derived from the information. Any rates mentioned are indicative and not binding for ING. All rights and changes reserved. This is a publication of ING Bank NV, registered in Amsterdam.
"}}]},{"componentType":"linkList","componentStyle":"default","iconTitle":{"title":"More about"},"textLinks":[{"url":"/en/private-banking/wealth-planning","text":"Wealth planning"},{"url":"/en/private-banking/investing","text":"Investing"},{"url":"/en/private-banking/our-clients/high-net-worth-individuals","text":"High net worth individuals"},{"url":"/en/private-banking/our-clients/entrepreneurs","text":"Entrepreneurs"}]}]},"complementaryZone":{"flexComponents":[{"componentType":"cards","cards":[{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Make an appointment","intro":"Let's start a conversation.","image":{"transformBaseUrl":"https://assets.ing.com/transform/3e538078-976f-4b74-b49c-90d7cd895df2/Web-12","type":"image","width":307,"original":"https://assets.ing.com/m/1d41bac33a10b194/original/Web-12.svg","extension":"svg"},"link":{"url":"/en/private-banking/customer-service"}},{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Log in to My ING","intro":"Quick insights into your financial situation","image":{"transformBaseUrl":"https://assets.ing.com/transform/33c4e3a2-7e3d-47a1-9c6f-1993eedcdb8c/Web-13","type":"image","width":307,"original":"https://assets.ing.com/m/5aecfb619a645cd6/original/Web-13.svg","extension":"svg"},"link":{"url":"https://mijn.ing.nl/login"}}]}]}}}