Receivers of inheritances(with tax-registration); characteristics receivers

Receivers of inheritances(with tax-registration); characteristics receivers

Connection with the deceased person Characteristics receiver of inheritance Periods Tax due Total amount of tax due (million euros) Tax due Mean amount of tax due (1,000 euros) Tax due Median amount of tax due (1,000 euros)
Connection with deceased person: total All receivers 2021* 1,599.7 6.9 0.7
Connection with deceased person: total Sex: male 2021* 734.7 7.1 0.8
Connection with deceased person: total Sex: female 2021* 747.4 6.5 0.6
Connection with deceased person: total Sex: unknown 2021* 117.6 8.9 1.0
Connection with deceased person: total Age: 0 to 14 years 2021* 9.2 1.5 0.0
Connection with deceased person: total Age: 15 to 24 years 2021* 33.3 2.6 0.0
Connection with deceased person: total Age: 25 to 44 years 2021* 224.2 5.9 0.3
Connection with deceased person: total Age: 45 to 64 years 2021* 832.3 7.6 1.7
Connection with deceased person: total Age: 65 years or older 2021* 383.0 7.2 0.0
Connection with deceased person: total Age: unknown 2021* 117.6 8.9 1.0
Connection with deceased person: total SEC: employee 2021* 648.2 6.3 1.2
Connection with deceased person: total SEC: self-employed (total) 2021* 248.9 9.5 1.6
Connection with deceased person: total SEC: benefit recipient and pensioner 2021* 483.1 7.0 0.0
Connection with deceased person: total SEC: benefit claimant 2021* 86.1 6.4 1.1
Connection with deceased person: total SEC: claiming unemployment benefit 2021* 10.6 6.7 1.4
Connection with deceased person: total SEC: claiming social provision benefit 2021* 27.2 5.8 0.8
Connection with deceased person: total SEC: claiming disability benefit 2021* 48.3 6.7 1.3
Connection with deceased person: total SEC: pensioner 2021* 397.0 7.2 0.0
Connection with deceased person: total SEC: (school) child or student 2021* 37.6 2.5 0.0
Connection with deceased person: total SEC: other (without income) 2021* 64.3 10.0 1.7
Connection with deceased person: total SEC: unknown 2021* 117.6 8.9 1.0
Connection with deceased person: total Equivalised income: 1st 10%-group 2021* 86.7 9.0 0.4
Connection with deceased person: total Equivalised income: 2nd 10%-group 2021* 62.1 6.2 0.6
Connection with deceased person: total Equivalised income: 3rd 10%-group 2021* 80.5 6.3 0.5
Connection with deceased person: total Equivalised income: 4th 10%-group 2021* 98.8 5.9 0.3
Connection with deceased person: total Equivalised income: 5th 10%-group 2021* 117.3 5.9 0.4
Connection with deceased person: total Equivalised income: 6th 10%-group 2021* 133.3 6.0 0.5
Connection with deceased person: total Equivalised income: 7th 10%-group 2021* 144.8 5.9 0.6
Connection with deceased person: total Equivalised income: 8th 10%-group 2021* 171.0 6.1 0.7
Connection with deceased person: total Equivalised income: 9th 10%-group 2021* 215.6 6.6 0.9
Connection with deceased person: total Equivalised income: 10th 10%-group 2021* 353.7 8.9 1.3
Connection with deceased person: total Equivalised income: income unknown 2021* 18.2 6.4 0.0
Connection with deceased person: total Equivalised income: unknown 2021* 117.6 8.9 1.0
Connection with deceased person: total Inher. class: < 0 euros 2021* 0.0 0.0 0.0
Connection with deceased person: total Inher. class: 0 to 999 euros 2021* 0.0 0.0 0.0
Connection with deceased person: total Inher. class: 1,000 to 4,999 euros 2021* 6.2 0.2 0.0
Connection with deceased person: total Inher. class: 5,000 to 9,999 euros 2021* 21.6 1.0 0.0
Connection with deceased person: total Inher. class: 10,000 to 19,999 euros 2021* 47.3 1.6 0.0
Connection with deceased person: total Inher. class: 20,000 to 49,999 euros 2021* 182.8 2.6 1.0
Connection with deceased person: total Inher. class: 50,000 to 99,999 euros 2021* 282.2 7.2 4.8
Connection with deceased person: total Inher. class: 100,000 to 199,999 euros 2021* 365.9 15.6 10.8
Connection with deceased person: total Inher. class: 200,000 to 499,999 euros 2021* 359.9 41.5 32.5
Connection with deceased person: total Inher. class: 500,000 euros or more 2021* 333.6 144.7 66.4
Connection with deceased person: partner All receivers 2021* 25.9 1.0 0.0
Connection with deceased person: partner Sex: male 2021* 7.5 0.8 0.0
Connection with deceased person: partner Sex: female 2021* 18.3 1.0 0.0
Connection with deceased person: partner Sex: unknown 2021* . . .
Connection with deceased person: partner Age: 0 to 14 years 2021* . . .
Connection with deceased person: partner Age: 15 to 24 years 2021* . . .
Connection with deceased person: partner Age: 25 to 44 years 2021* 0.7 1.8 0.0
Connection with deceased person: partner Age: 45 to 64 years 2021* 4.9 1.1 0.0
Connection with deceased person: partner Age: 65 years or older 2021* 20.2 0.9 0.0
Connection with deceased person: partner Age: unknown 2021* . . .
Connection with deceased person: partner SEC: employee 2021* 2.2 0.8 0.0
Connection with deceased person: partner SEC: self-employed (total) 2021* 1.6 1.6 0.0
Connection with deceased person: partner SEC: benefit recipient and pensioner 2021* 21.1 0.9 0.0
Connection with deceased person: partner SEC: benefit claimant 2021* 0.2 0.4 0.0
Connection with deceased person: partner SEC: claiming unemployment benefit 2021* . . .
Connection with deceased person: partner SEC: claiming social provision benefit 2021* . . .
Connection with deceased person: partner SEC: claiming disability benefit 2021* 0.2 0.4 0.0
Connection with deceased person: partner SEC: pensioner 2021* 20.9 0.9 0.0
Connection with deceased person: partner SEC: (school) child or student 2021* . . .
Connection with deceased person: partner SEC: other (without income) 2021* . . .
Connection with deceased person: partner SEC: unknown 2021* . . .
Connection with deceased person: partner Equivalised income: 1st 10%-group 2021* 1.5 1.7 0.0
Connection with deceased person: partner Equivalised income: 2nd 10%-group 2021* 1.3 1.0 0.0
Connection with deceased person: partner Equivalised income: 3rd 10%-group 2021* 1.2 0.5 0.0
Connection with deceased person: partner Equivalised income: 4th 10%-group 2021* 0.8 0.2 0.0
Connection with deceased person: partner Equivalised income: 5th 10%-group 2021* 1.0 0.3 0.0
Connection with deceased person: partner Equivalised income: 6th 10%-group 2021* 1.0 0.3 0.0
Connection with deceased person: partner Equivalised income: 7th 10%-group 2021* 0.8 0.2 0.0
Connection with deceased person: partner Equivalised income: 8th 10%-group 2021* 2.0 0.7 0.0
Connection with deceased person: partner Equivalised income: 9th 10%-group 2021* 2.4 0.9 0.0
Connection with deceased person: partner Equivalised income: 10th 10%-group 2021* 11.9 4.3 0.0
Connection with deceased person: partner Equivalised income: income unknown 2021* 1.9 2.2 0.0
Connection with deceased person: partner Equivalised income: unknown 2021* . . .
Connection with deceased person: partner Inher. class: < 0 euros 2021* 0.0 0.0 0.0
Connection with deceased person: partner Inher. class: 0 to 999 euros 2021* 0.0 0.0 0.0
Connection with deceased person: partner Inher. class: 1,000 to 4,999 euros 2021* 0.0 0.0 0.0
Connection with deceased person: partner Inher. class: 5,000 to 9,999 euros 2021* 0.0 0.0 0.0
Connection with deceased person: partner Inher. class: 10,000 to 19,999 euros 2021* 0.0 0.0 0.0
Connection with deceased person: partner Inher. class: 20,000 to 49,999 euros 2021* 0.0 0.0 0.0
Connection with deceased person: partner Inher. class: 50,000 to 99,999 euros 2021* 0.2 0.0 0.0
Connection with deceased person: partner Inher. class: 100,000 to 199,999 euros 2021* 0.5 0.1 0.0
Connection with deceased person: partner Inher. class: 200,000 to 499,999 euros 2021* 0.8 0.2 0.0
Connection with deceased person: partner Inher. class: 500,000 euros or more 2021* 24.4 23.5 0.0
Connection with deceased person: parent All receivers 2021* 7.5 4.7 0.0
Connection with deceased person: parent Sex: male 2021* 2.4 3.7 0.0
Connection with deceased person: parent Sex: female 2021* 4.7 5.0 0.0
Connection with deceased person: parent Sex: unknown 2021* . . .
Connection with deceased person: parent Age: 0 to 14 years 2021* . . .
Connection with deceased person: parent Age: 15 to 24 years 2021* . . .
Connection with deceased person: parent Age: 25 to 44 years 2021* . . .
Connection with deceased person: parent Age: 45 to 64 years 2021* 0.5 1.4 0.0
Connection with deceased person: parent Age: 65 years or older 2021* 6.5 5.5 0.0
Connection with deceased person: parent Age: unknown 2021* . . .
Connection with deceased person: parent SEC: employee 2021* 0.3 1.2 0.0
Connection with deceased person: parent SEC: self-employed (total) 2021* . . .
Connection with deceased person: parent SEC: benefit recipient and pensioner 2021* 6.4 5.2 0.0
Connection with deceased person: parent SEC: benefit claimant 2021* . . .
Source: CBS.
Explanation of symbols

Dataset is not available.


This table shows statistics about receivers of the inherited wealth of deceased persons. The inheritances are made up for all receivers of inheritances with an tax-registration on the inheritance available.

Because of the revision of the income statistics, there are some remarkable differences between 2010 and 2011. From 2007 until 2010 background characteristics of receivers represent the situation on the 31st of December in that year. From 2011 onwards characteristics from receivers represent the situation on the 1st of January of the given year.

Data available from: 2007.

Status of the figures:
The figures for 2007 to 2019 are final. The figures for 2020 and 2021 are preliminary.

Changes as of 3 November 2023:
Figures for 2019 are finalized. Preliminary figures for 2020 and 2021 are added.

When will new figures be published?
New figures will be published in the second half of 2024.

Description topics

Tax due
Total amount of tax due
Total sum of the amount of taxes due on received inheritances.

Mean amount of tax due
Mean amount of tax due on received inheritances.

Median amount of tax due
Medain amount of tax due on received inheritances
Ranking amount of taxes due on inheritances from high to low, the median is equal to the amount of the central amount of tax due. Half of the taxes due is higher, the other half is lower.