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 SEC: other (without income) 2021* 64.3 10.0 1.7
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: partner SEC: other (without income) 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: parent SEC: other (without income) 2021* . . .
Connection with deceased person: parent Equivalised income: 1st 10%-group 2021* . . .
Connection with deceased person: parent Equivalised income: 2nd 10%-group 2021* 0.9 5.7 0.0
Connection with deceased person: parent Equivalised income: 3rd 10%-group 2021* 1.1 4.8 0.0
Connection with deceased person: parent Equivalised income: 4th 10%-group 2021* 0.5 2.4 0.0
Connection with deceased person: parent Equivalised income: 5th 10%-group 2021* 0.8 4.2 0.0
Connection with deceased person: parent Equivalised income: 6th 10%-group 2021* 0.8 5.1 0.0
Connection with deceased person: parent Equivalised income: 7th 10%-group 2021* 0.3 2.2 0.0
Connection with deceased person: parent Equivalised income: 8th 10%-group 2021* 0.8 6.2 0.0
Connection with deceased person: parent Equivalised income: 9th 10%-group 2021* 0.6 5.1 0.0
Connection with deceased person: parent Equivalised income: 10th 10%-group 2021* 0.4 3.4 0.0
Connection with deceased person: parent Equivalised income: income unknown 2021* . . .
Connection with deceased person: parent Equivalised income: unknown 2021* . . .
Connection with deceased person: child SEC: other (without income) 2021* 43.4 9.8 1.8
Connection with deceased person: child Equivalised income: 1st 10%-group 2021* 51.1 11.3 1.7
Connection with deceased person: child Equivalised income: 2nd 10%-group 2021* 25.9 6.1 1.2
Connection with deceased person: child Equivalised income: 3rd 10%-group 2021* 25.0 5.7 1.2
Connection with deceased person: child Equivalised income: 4th 10%-group 2021* 37.2 5.7 1.1
Connection with deceased person: child Equivalised income: 5th 10%-group 2021* 46.0 5.2 1.2
Connection with deceased person: child Equivalised income: 6th 10%-group 2021* 58.7 5.4 1.3
Connection with deceased person: child Equivalised income: 7th 10%-group 2021* 64.8 5.0 1.3
Connection with deceased person: child Equivalised income: 8th 10%-group 2021* 86.2 5.6 1.4
Connection with deceased person: child Equivalised income: 9th 10%-group 2021* 117.6 6.1 1.6
Connection with deceased person: child Equivalised income: 10th 10%-group 2021* 215.2 8.7 2.1
Connection with deceased person: child Equivalised income: income unknown 2021* 6.6 7.3 0.7
Connection with deceased person: child Equivalised income: unknown 2021* 51.5 8.9 2.5
Connection with deceased person: grandch SEC: other (without income) 2021* 0.4 1.6 0.0
Connection with deceased person: grandch Equivalised income: 1st 10%-group 2021* 5.0 2.5 0.0
Connection with deceased person: grandch Equivalised income: 2nd 10%-group 2021* 1.2 1.6 0.0
Connection with deceased person: grandch Equivalised income: 3rd 10%-group 2021* 1.5 1.8 0.0
Connection with deceased person: grandch Equivalised income: 4th 10%-group 2021* 1.1 0.9 0.0
Connection with deceased person: grandch Equivalised income: 5th 10%-group 2021* 1.7 1.0 0.0
Connection with deceased person: grandch Equivalised income: 6th 10%-group 2021* 2.0 0.9 0.0
Connection with deceased person: grandch Equivalised income: 7th 10%-group 2021* 2.2 0.9 0.0
Connection with deceased person: grandch Equivalised income: 8th 10%-group 2021* 2.6 0.9 0.0
Connection with deceased person: grandch Equivalised income: 9th 10%-group 2021* 2.8 0.8 0.0
Connection with deceased person: grandch Equivalised income: 10th 10%-group 2021* 4.0 0.9 0.0
Connection with deceased person: grandch Equivalised income: income unknown 2021* 0.1 0.6 0.0
Connection with deceased person: grandch Equivalised income: unknown 2021* 2.1 1.5 0.0
Connection with deceased person: soc org SEC: other (without income) 2021* . . .
Connection with deceased person: soc org Equivalised income: 1st 10%-group 2021* . . .
Connection with deceased person: soc org Equivalised income: 2nd 10%-group 2021* . . .
Connection with deceased person: soc org Equivalised income: 3rd 10%-group 2021* . . .
Connection with deceased person: soc org Equivalised income: 4th 10%-group 2021* . . .
Connection with deceased person: soc org Equivalised income: 5th 10%-group 2021* . . .
Connection with deceased person: soc org Equivalised income: 6th 10%-group 2021* . . .
Connection with deceased person: soc org Equivalised income: 7th 10%-group 2021* . . .
Connection with deceased person: soc org Equivalised income: 8th 10%-group 2021* . . .
Connection with deceased person: soc org Equivalised income: 9th 10%-group 2021* . . .
Connection with deceased person: soc org Equivalised income: 10th 10%-group 2021* . . .
Connection with deceased person: soc org Equivalised income: income unknown 2021* . . .
Connection with deceased person: soc org Equivalised income: unknown 2021* 0.0 0.0 0.0
Connection with deceased person: other SEC: other (without income) 2021* 19.8 11.7 2.3
Connection with deceased person: other Equivalised income: 1st 10%-group 2021* 28.9 13.1 2.7
Connection with deceased person: other Equivalised income: 2nd 10%-group 2021* 32.7 9.4 2.2
Connection with deceased person: other Equivalised income: 3rd 10%-group 2021* 51.6 10.7 2.6
Connection with deceased person: other Equivalised income: 4th 10%-group 2021* 59.3 11.2 2.7
Connection with deceased person: other Equivalised income: 5th 10%-group 2021* 67.9 11.8 2.5
Connection with deceased person: other Equivalised income: 6th 10%-group 2021* 70.9 12.1 2.5
Connection with deceased person: other Equivalised income: 7th 10%-group 2021* 76.8 12.2 2.4
Connection with deceased person: other Equivalised income: 8th 10%-group 2021* 79.4 11.9 2.4
Connection with deceased person: other Equivalised income: 9th 10%-group 2021* 92.2 12.8 2.5
Connection with deceased person: other Equivalised income: 10th 10%-group 2021* 122.1 15.7 3.0
Connection with deceased person: other Equivalised income: income unknown 2021* 9.2 10.3 2.4
Connection with deceased person: other Equivalised income: unknown 2021* 63.4 16.4 3.1
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.