Total revenues from inheritance tax – a tax on legacies and gifts – rose in 2006 to over 1.8 billion euro, a 7 percent increase on the previous year.
Inheritance tax revenues have risen steadily for several years in a row. Households have become wealthier because the price of property and the value of shares has risen. On the other hand, mortality has marginally declined in the Netherlands in recent years. Recently, a number of inheritance tax exemptions was increased (e.g. for legal children and the transfer of family businesses).
Inheritance tax revenues