Using art to pay for inheritance tax
Have you inherited art and would you like to use it to pay all or part of your inheritance tax? You can ask the Tax Administration whether you can obtain remission of inheritance tax in exchange for donating the work of art to the State of the Netherlands.
Last updated on 20 January 2025
Lees deze informatie in het Nederlands
Paying tax in the Netherlands on inheritance received from abroad
Have you received inheritance from abroad? Read further on the Tax Administration website whether you must pay inheritance tax in the Netherlands on inheritance received from abroad. 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.
Conditions for remission of inheritance tax
To obtain remission, the work of art must be of national cultural-historical or art-historical importance.
You can read about when a work of art meets the conditions for remission (in Dutch) on the website of the Tax Administration.
Applying for remission of inheritance tax
You can apply for remission of inheritance tax (in Dutch) from the Tax Administration.
Laws and regulations (in Dutch)
Uitvoeringsbesluit Successiewet 1956 (kwijtschelding van erfbelasting)