Chapter IV
in forceAangifte, aanslag en conserverende aanslag
The tax shall be levied from the acquirer.
Tax is levied by way of an assessment.
The heir who has been invited to file a tax return is obliged to also provide information that may be relevant for the assessment of inheritance tax…
If several beneficiaries are required to file a tax return in respect of the same estate, they may file a joint tax return.
The inspector may invite the donor who, in his opinion, has presumably made a taxable gift, to file a tax return.
If the obligations mentioned below do not already rest upon another person, the person who benefits from the rejection, waiver, or non-acceptance of…
In every declaration, one place of residence in the Netherlands shall be chosen. Documents concerning the levying of tax may be sent either to the…
The inspector shall set the time limit for filing the inheritance tax return in such a manner that it does not expire earlier than twenty months…
The inspector shall set the time limit for filing the tax return for gift tax in such a manner that it does not expire earlier than two months after…
In the event that there is more than one beneficiary from the same deceased person or by virtue of a joint gift, the tax assessments established in…