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 Number of receivers (x 1,000) Gross received inheritance Total gross received inheritance (million euros) Gross received inheritance Median gross received inheritance (1,000 euros) Tax due Total amount of tax due (million euros) Tax due Mean amount of tax due (1,000 euros) Net received inheritance Total net received inheritance (million euros) Net received inheritance Median net received inheritance (1,000 euros)
Connection with deceased person: total All receivers 2016 168.4 12,356.2 28.9 1,469.7 8.7 10,886.5 26.4
Connection with deceased person: total Sex: male 2016 70.0 4,663.9 28.0 567.0 8.1 4,097.0 25.7
Connection with deceased person: total Sex: female 2016 79.1 5,996.5 30.4 675.7 8.5 5,320.7 27.9
Connection with deceased person: total Sex: unknown 2016 19.3 1,695.8 25.7 227.0 11.7 1,468.8 23.1
Connection with deceased person: total Age: 0 to 14 years 2016 2.8 112.9 20.1 15.0 5.3 97.9 20.1
Connection with deceased person: total Age: 15 to 24 years 2016 5.6 279.9 20.1 38.0 6.7 242.0 20.1
Connection with deceased person: total Age: 25 to 44 years 2016 23.9 1,786.9 28.1 213.3 8.9 1,573.6 26.2
Connection with deceased person: total Age: 45 to 64 years 2016 81.1 5,705.3 29.9 720.4 8.9 4,984.9 27.8
Connection with deceased person: total Age: 65 years or older 2016 35.6 2,775.4 36.6 256.0 7.2 2,519.4 31.6
Connection with deceased person: total Age: unknown 2016 19.3 1,695.8 25.7 227.0 11.7 1,468.8 23.1
Connection with deceased person: total SEC: employee 2016 66.0 3,805.4 28.5 464.9 7.0 3,340.5 26.5
Connection with deceased person: total SEC: self-employed (total) 2016 19.2 2,136.9 33.7 259.5 13.5 1,877.4 31.1
Connection with deceased person: total SEC: benefit recipient and pensioner 2016 50.7 3,729.7 32.9 375.0 7.4 3,354.6 29.1
Connection with deceased person: total SEC: benefit claimant 2016 10.6 557.9 26.3 70.7 6.7 487.3 24.5
Connection with deceased person: total SEC: claiming unemployment benefit 2016 2.5 141.4 27.8 17.7 7.0 123.6 25.8
Connection with deceased person: total SEC: claiming social provision benefit 2016 3.1 154.5 25.6 19.6 6.3 134.9 23.2
Connection with deceased person: total SEC: claiming disability benefit 2016 4.9 262.1 26.2 33.3 6.8 228.7 24.2
Connection with deceased person: total SEC: pensioner 2016 40.1 3,171.7 36.0 304.4 7.6 2,867.3 31.4
Connection with deceased person: total SEC: (school) child or student 2016 7.0 314.1 20.1 41.2 5.9 272.9 20.1
Connection with deceased person: total SEC: other (without income) 2016 6.2 674.3 29.3 102.0 16.6 572.3 27.2
Connection with deceased person: total SEC: unknown 2016 19.3 1,695.8 25.7 227.0 11.7 1,468.8 23.1
Connection with deceased person: total Equivalised income: 1st 10%-group 2016 6.4 583.4 28.2 80.4 12.5 503.0 25.9
Connection with deceased person: total Equivalised income: 2nd 10%-group 2016 6.4 476.3 23.8 65.1 10.2 411.2 21.5
Connection with deceased person: total Equivalised income: 3rd 10%-group 2016 8.3 416.5 22.4 54.4 6.6 362.1 20.1
Connection with deceased person: total Equivalised income: 4th 10%-group 2016 10.8 616.8 26.6 72.6 6.7 544.2 23.9
Connection with deceased person: total Equivalised income: 5th 10%-group 2016 13.1 735.2 27.3 80.1 6.1 655.1 25.0
Connection with deceased person: total Equivalised income: 6th 10%-group 2016 14.7 843.7 28.6 93.9 6.4 749.7 26.1
Connection with deceased person: total Equivalised income: 7th 10%-group 2016 16.6 1,032.6 28.6 121.2 7.3 911.5 26.3
Connection with deceased person: total Equivalised income: 8th 10%-group 2016 18.9 1,143.3 29.0 126.9 6.7 1,016.3 26.8
Connection with deceased person: total Equivalised income: 9th 10%-group 2016 22.7 1,472.7 30.4 157.8 7.0 1,314.9 28.2
Connection with deceased person: total Equivalised income: 10th 10%-group 2016 29.1 3,211.6 35.3 373.0 12.8 2,838.6 32.7
Connection with deceased person: total Equivalised income: income unknown 2016 2.1 128.3 25.4 17.2 8.4 111.1 23.2
Connection with deceased person: total Equivalised income: unknown 2016 19.3 1,695.8 25.7 227.0 11.7 1,468.8 23.1
Connection with deceased person: total Inher. class: < 0 euros 2016 4.0 -111.6 -8.7 0.0 0.0 -111.7 -8.7
Connection with deceased person: total Inher. class: 0 to 999 euros 2016 3.1 1.6 0.5 0.0 0.0 1.6 0.5
Connection with deceased person: total Inher. class: 1,000 to 4,999 euros 2016 20.5 70.0 3.3 7.4 0.4 62.6 3.0
Connection with deceased person: total Inher. class: 5,000 to 9,999 euros 2016 16.9 144.7 8.4 23.5 1.4 121.1 7.1
Connection with deceased person: total Inher. class: 10,000 to 19,999 euros 2016 21.9 369.8 16.5 48.8 2.2 321.0 14.6
Connection with deceased person: total Inher. class: 20,000 to 49,999 euros 2016 50.9 1,776.5 33.5 159.3 3.1 1,617.2 30.5
Connection with deceased person: total Inher. class: 50,000 to 99,999 euros 2016 27.8 2,183.8 76.0 224.5 8.1 1,959.3 68.3
Connection with deceased person: total Inher. class: 100,000 to 199,999 euros 2016 15.0 2,296.4 144.9 248.3 16.6 2,048.1 130.5
Connection with deceased person: total Inher. class: 200,000 to 499,999 euros 2016 6.2 2,079.7 308.3 256.9 41.4 1,822.8 269.5
Connection with deceased person: total Inher. class: 500,000 euros or more 2016 2.1 3,545.4 798.1 500.9 242.0 3,044.5 721.0
Connection with deceased person: partner All receivers 2016 17.3 2,525.3 86.2 33.2 1.9 2,492.1 86.1
Connection with deceased person: partner Sex: male 2016 5.3 750.3 85.5 8.2 1.5 742.0 85.5
Connection with deceased person: partner Sex: female 2016 11.4 1,646.4 85.9 21.7 1.9 1,624.7 85.8
Connection with deceased person: partner Sex: unknown 2016 0.6 128.7 104.2 3.3 5.9 125.4 104.2
Connection with deceased person: partner Age: 0 to 14 years 2016 0.0 . . . . . .
Connection with deceased person: partner Age: 15 to 24 years 2016 0.0 . . . . . .
Connection with deceased person: partner Age: 25 to 44 years 2016 0.2 29.8 69.0 1.1 5.9 28.7 69.0
Connection with deceased person: partner Age: 45 to 64 years 2016 2.9 572.5 116.8 9.7 3.4 562.8 116.7
Connection with deceased person: partner Age: 65 years or older 2016 13.7 1,794.1 81.3 19.0 1.4 1,775.0 81.3
Connection with deceased person: partner Age: unknown 2016 0.6 128.7 104.2 3.3 5.9 125.4 104.2
Connection with deceased person: partner SEC: employee 2016 1.2 193.0 102.0 1.6 1.3 191.4 101.9
Connection with deceased person: partner SEC: self-employed (total) 2016 0.8 219.9 139.5 3.2 3.8 216.7 139.5
Connection with deceased person: partner SEC: benefit recipient and pensioner 2016 14.6 1,954.1 82.9 24.2 1.7 1,929.9 82.8
Connection with deceased person: partner SEC: benefit claimant 2016 0.3 37.5 88.9 0.6 2.1 37.0 88.9
Connection with deceased person: partner SEC: claiming unemployment benefit 2016 0.1 . . . . . .
Connection with deceased person: partner SEC: claiming social provision benefit 2016 0.0 . . . . . .
Connection with deceased person: partner SEC: claiming disability benefit 2016 0.2 24.1 90.2 0.2 1.4 23.9 90.2
Connection with deceased person: partner SEC: pensioner 2016 14.3 1,916.5 82.8 23.6 1.7 1,892.9 82.8
Connection with deceased person: partner SEC: (school) child or student 2016 0.0 . . . . . .
Connection with deceased person: partner SEC: other (without income) 2016 0.1 . . . . . .
Connection with deceased person: partner SEC: unknown 2016 0.6 128.7 104.2 3.3 5.9 125.4 104.2
Connection with deceased person: partner Equivalised income: 1st 10%-group 2016 0.5 70.8 68.9 1.0 2.3 69.7 68.9
Connection with deceased person: partner Equivalised income: 2nd 10%-group 2016 0.5 53.4 56.1 0.2 0.4 53.2 56.1
Connection with deceased person: partner Equivalised income: 3rd 10%-group 2016 1.0 98.5 65.8 0.3 0.3 98.2 65.8
Connection with deceased person: partner Equivalised income: 4th 10%-group 2016 1.7 169.0 65.5 1.9 1.1 167.1 65.5
Connection with deceased person: partner Equivalised income: 5th 10%-group 2016 2.0 203.2 72.8 0.8 0.4 202.4 72.8
Connection with deceased person: partner Equivalised income: 6th 10%-group 2016 1.8 207.4 78.9 0.6 0.3 206.9 78.9
Connection with deceased person: partner Equivalised income: 7th 10%-group 2016 1.9 225.5 83.0 1.1 0.6 224.5 83.0
Connection with deceased person: partner Equivalised income: 8th 10%-group 2016 2.0 248.0 85.1 0.9 0.4 247.1 85.1
Connection with deceased person: partner Equivalised income: 9th 10%-group 2016 2.2 325.0 103.2 1.2 0.5 323.8 103.1
Connection with deceased person: partner Equivalised income: 10th 10%-group 2016 2.7 763.9 157.3 21.6 7.9 742.3 157.3
Connection with deceased person: partner Equivalised income: income unknown 2016 0.4 31.9 44.1 0.3 0.9 31.5 44.1
Connection with deceased person: partner Equivalised income: unknown 2016 0.6 128.7 104.2 3.3 5.9 125.4 104.2
Connection with deceased person: partner Inher. class: < 0 euros 2016 0.4 -13.8 -6.8 0.0 0.0 -13.8 -6.8
Connection with deceased person: partner Inher. class: 0 to 999 euros 2016 0.2 0.1 0.3 0.0 0.0 0.1 0.3
Connection with deceased person: partner Inher. class: 1,000 to 4,999 euros 2016 0.4 1.0 2.5 0.0 0.0 1.0 2.5
Connection with deceased person: partner Inher. class: 5,000 to 9,999 euros 2016 0.3 2.4 7.6 0.0 0.0 2.4 7.6
Connection with deceased person: partner Inher. class: 10,000 to 19,999 euros 2016 0.6 8.5 15.0 0.0 0.0 8.5 15.0
Connection with deceased person: partner Inher. class: 20,000 to 49,999 euros 2016 2.8 102.9 37.2 0.0 0.0 102.9 37.2
Connection with deceased person: partner Inher. class: 50,000 to 99,999 euros 2016 5.1 374.8 71.6 0.2 0.0 374.7 71.6
Connection with deceased person: partner Inher. class: 100,000 to 199,999 euros 2016 4.3 600.4 135.4 0.3 0.1 600.1 135.2
Connection with deceased person: partner Inher. class: 200,000 to 499,999 euros 2016 2.4 709.4 275.2 0.9 0.4 708.6 275.1
Connection with deceased person: partner Inher. class: 500,000 euros or more 2016 0.8 739.5 661.0 31.9 38.4 707.6 652.1
Connection with deceased person: parent All receivers 2016 1.3 44.8 16.2 6.4 4.9 38.3 16.1
Connection with deceased person: parent Sex: male 2016 0.5 13.3 15.0 1.8 4.0 11.5 15.0
Connection with deceased person: parent Sex: female 2016 0.7 25.4 16.2 3.4 4.7 21.9 16.1
Connection with deceased person: parent Sex: unknown 2016 0.1 6.1 23.5 1.2 10.6 4.9 23.5
Connection with deceased person: parent Age: 0 to 14 years 2016 0.0 . . . . . .
Connection with deceased person: parent Age: 15 to 24 years 2016 0.0 . . . . . .
Connection with deceased person: parent Age: 25 to 44 years 2016 0.0 . . . . . .
Connection with deceased person: parent Age: 45 to 64 years 2016 0.3 7.0 10.9 1.2 4.2 5.8 10.9
Connection with deceased person: parent Age: 65 years or older 2016 0.9 31.7 17.4 4.0 4.4 27.6 17.4
Connection with deceased person: parent Age: unknown 2016 0.1 6.1 23.5 1.2 10.6 4.9 23.5
Connection with deceased person: parent SEC: employee 2016 0.1 3.2 9.8 0.5 3.4 2.8 9.8
Connection with deceased person: parent SEC: self-employed (total) 2016 0.1 . . . . . .
Connection with deceased person: parent SEC: benefit recipient and pensioner 2016 1.0 33.3 17.1 4.5 4.6 28.9 17.1
Connection with deceased person: parent SEC: benefit claimant 2016 0.0 . . . . . .
Source: CBS.
Explanation of symbols

Table description


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 2016 are final.

Changes as of 17 September 2020:
The figures for 2016 are depicted as final, without any update. A more recent version of the source data was not available, therefore the last received source data was used to make 2016 figures final.

When will new figures be published?
New figures about 2017 and 2018 will be published in the fourth quarter of 2020.

Description topics

Number of receivers
Number of receivers that inherited wealth of a deceased person with a tax-registration on inheritances available in the year of publication.
Gross received inheritance
Total gross received inheritance
The total gross received inheritance is the inherited wealth before deduction of tax.

Median gross received inheritance
The medain gross received inheritance is the median amount of gross inherited wealth.
Ranking inheritances from high to low, the median is equal to the wealth of the central inheritance. Half of the gross inheritances is higher, the other half is lower.
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.

Net received inheritance
Total net received inheritance
The total net received inheritance is the gross inherited wealth minus the amount due to taxes.

Median net received inheritance
The median net received inheritance is the median amount of gross inherited wealth minus the amount due to taxes
Ranking inheritances from high to low, the median is equal to the wealth of the central inheritance. Half of the nett inheritances is higher, the other half is lower.