Aangifte erfbelasting: Dutch inheritance tax return
The aangifte erfbelasting is the Dutch inheritance tax return. One return covers every person and institution that receives something from the estate.
This is the genuine Belastingdienst PDF, unmodified. Source: Belastingdienst official page.
What is SUC 0602?
The return declares what the deceased left and who receives it. Everyone who inherits, called a verkrijger, is listed on the same form, along with what each one gets, so the Belastingdienst can work out the tax for each of them separately.
It is a long document, over forty pages, because it walks through the whole estate: the home, bank accounts, investments, business interests, debts, funeral costs and gifts made in the years before death. In most cases the return can also be filed online through Mijn Belastingdienst.
Who files SUC 0602?
- Executors and heirs settling a Dutch estate
- A civil-law notary filing on behalf of the family
- Anyone who receives a bequest from a Dutch estate
- Institutions named in a will, including charities
How to fill out SUC 0602
- Read the aangiftebrief first: it names the deadline and the estate reference to quote.
- List the deceased details and every verkrijger, with their relationship and their share.
- Work through the assets: home, accounts, investments, business, vehicles and other possessions at the value on the date of death.
- Enter the debts and deductible costs, including funeral expenses.
- Declare gifts made shortly before death, since those are added back in.
- Sign the return and send it to the address on the aangiftebrief before the date it gives.
Quick fill SUC 0602 on this page
Prefer to see the form itself while you type? Open SUC 0602 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
When is the return due?
By the date in your aangiftebrief, which the form says falls 20 months after the date of death. File late and you owe belastingrente on top of the tax.
Does every heir file separately?
No. One return covers all of them, which is why it asks for each verkrijger and their share. Assessments are then issued per person.
Can I file online instead?
In most cases yes, through Mijn Belastingdienst. The paper return is for the cases the online service does not cover.