Key Benefits:
Decision of 20 July 1956, in implementation of the Act of Succession 1956
We JULIANA, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc., etc., etc.
On the nomination of the State Secretary for Finance of 10 July 1956, no. C 6/6146 Section Of Indirect Taxation;
Having regard to Article 21, sixth and eighth paragraph, of the Succession Act 1956 (Stb. 362);
The Council of State heard (opinion delivered on 17 July 1956, no. 17);
Having regard to the further report of the State Secretary for Finance of 18 July 1956, no. C 6/6745;
Have found good and understand:
The value of a periodic cash benefit in cash of one person's life depends on the annual amount multiplied by:
| 16, |
where the person for whose life the allowance is to be paid, |
less than 20 years, |
| 15, |
20 years or over, but less than 30 years of age, |
|
| 14, |
30 years of age or over, but less than 40 years, |
|
| 13, |
40 years or over, but less than 50 years of age, |
|
| 12, |
50 years of age or over, but less than 55 years, |
|
| 11, |
55 years or over, but less than 60 years of age, |
|
| 10, |
60 years or over, but less than 65 years of age, |
|
| 8, |
65 years of age or over, but less than 70 years, |
|
| 7, |
70 years or over, but less than 75 years, |
|
| 5, |
75 years or over, but less than 80 years of age, |
|
| 4, |
80 years of age or older, but less than 85 years, |
|
| 3, |
85 years or older, but less than 90 years of age, |
|
| 2, |
90 years or older. |
1 The value of a periodic cash benefit accruing after a certain period shall be set at the annual amount, multiplied by the number of years for which it is to be placed, each euro calculated at the following amounts:
if the benefit is dependent on the life of a person
if the benefit is not dependent on life
less than 40 years
40 years of age or older, but less than 60 years
60 years or older
| the first five years |
0.84 |
0.83 |
0.75 |
0.85 |
| the second five years |
0.62 |
0.60 |
0.40 |
0.64 |
| the third five years |
0.46 |
0.42 |
0,15 |
0.48 |
| the fourth five years |
0.34 |
0.28 |
0.04 |
0.36 |
| the fifth five years |
0.25 |
0.18 |
0.02 |
0.28 |
| the following years |
0.12 |
0.06 |
- |
0,15 |
2 The value of the calculation referred to in paragraph 1 may not exceed, where the benefit is dependent on life, the value which would have been obtained if the benefit did not also lapse after a period of time; and if it is not dependent on life, amounts not more than the seven times of the annual amount.
3 The value of a periodic payment in cash for an indefinite period of time, which is not dependent on life, shall be set at the seven times of the annual amount.
1 A periodic cash benefit, falling in the death of the longest-lived of two or more persons, is equated with a periodic benefit, depending on the life of someone five years younger than the youngest of the Persons referred to above.
2 A periodic cash benefit, falling in the death of the first dying of two or more persons, is equated to a periodic benefit, depending on the life of a person who is five years older than the oldest of the Persons referred to above.
1 A periodic payment of cash to an uncertain annual amount shall be treated as a periodic benefit to the estimated average annual amount.
2 A periodic benefit, giving entitlement to goods other than money, shall be treated in the same way as a periodic payment in cash to an annual amount equal to the amount of the Article 21 of the Succession Act 1956 estimated value of those goods.
The value of a periodic benefit, not falling under one of the preceding Articles, shall be set at the amount which could be purchased in such a way as to enable it to be made available.
The percentage, intended in Article 21, fourteenth paragraph, of the Succession Act 1956 It is set to 6.
1 The value of the value Article 21, eighth paragraph, of the Succession Act 1956 , the value to be taken into consideration under Article 21 (5) and (6) of the Succession Act 1956 (WOZ value) shall be multiplied by the vacancy rate.
2 For an annual rent payable for the single use of a dwelling, or rent as a percentage of the WOZ value of:
more than
but not more than
the value of the vacancy rate
| 0% |
1% |
45% |
| 1% |
2% |
51% |
| 2% |
3% |
56% |
| 3% |
4% |
62% |
| 4% |
5% |
67% |
| 5% |
6% |
73% |
| 6% |
7% |
78% |
| 7% |
- |
85% |
3 The annual rent or rent referred to in paragraph 2 shall be fixed at 12 times the monthly rent, as it applies at the beginning of the rental period, under the minimum leasing period, in the calendar year. If the rental price, as agreed between affiliated parties, is such that it would not be agreed between any third party, the rental price is, for the purposes of the application of the contract, the rental price, the price of the rent. the second paragraph is set at 3,5% of the WOZ value.
4 If the property is a part of a built property as intended in Article 16 (c) of the Property Valuation Act , and not if a separate case can be alienated, for the purposes of applying the first and second paragraphs, the WOZ value of that property is reduced by an amount of € 20 000.
5 If a dwelling is rented out a portion, only the WOZ value of that part shall be multiplied by the vacancy rate. If the WOZ value of that part has not been determined, it is determined by multiplying the total WOZ value of the dwelling by the rental square meters and dividing by the total area of the property.
The value of a land-lease as intended in Article 21, ninth paragraph, of the Succession Act 1956 shall be equal to the seven times of the annual amount. By way of derogation from the first sentence, the part of a land lease that can be allocated to a rental property shall be considered as intended. Article 10a, fourth paragraph , at the twenty-fold of the annual amount. The allocation of the land lease referred to in the preceding sentence shall be calculated in proportion to the calculation, subject to the provisions of Article 10a (4), WOZ-values of the separate autonomous parts of the built property on which the land- It relates to land lease.
1 Once the taxpayer takes notice that the declaration of inheritance tax on any component of the object of that tax held abroad or entered is not done, incorrect or incomplete, he shall be obliged to to communicate to and present the correct and complete information, data or instructions. The notification must be made before the taxable person knows, or has reasonable grounds to suspect, that the inspector is or will be or will be known with the relevant inaccuracy or incompleteness.
2 The communication referred to in paragraph 1 shall be communicated by forwarding the standard form made available to the inspector by electronic means.
3 It shall be regarded as an infringement, whether incorrect or incomplete or incomplete, of the communication referred to in paragraph 1.
1 As administrative agents, as intended Article 75, first paragraph, of the Succession Act 1956 shall be appointed for the purposes of providing the information and information referred to in the second paragraph: banks, investment vehicles, financial institutions, life insurers and non-life insurers as referred to in Article 3 (2). Article 1: 1 of the Law on Financial Supervision .
2 As data and information as referred to in Article 75, first paragraph, of the Succession Act 1956 shall be designated:
(a) in respect of a lump sum benefit, including accident insurance, as a result of or after the death of an insured person:
1 °. name, residence address, date of birth, and civil service number of the deceased;
2 °. the date of the death of the deceased;
3 °. the date on which the benefit was paid;
4 °. the amount of the benefit;
5 °. the amount of premiums paid;
6 °. the date of acceptance of the beneficiary;
7 °. the number of the policy;
(b) in the case of a lump sum allowance, other than that of the death of an insured person, other than the policyholder:
1 °. the name, residence address, date of birth, and the civil service number of the policy holder;
2 °. the date on which the benefit was paid;
3 °. the amount of the benefit;
4 °. the amount of premiums paid;
5 °. the date of acceptance of the beneficiary;
6 °. the number of the policy;
(c) in respect of the acquisition of a right to periodic benefits arising from or after the death of an insured person:
1 °. name, residence address, date of birth, and civil service number of the deceased;
2 °. the date of the death of the deceased;
3 °. the amount of premiums paid;
4 °. the annual amount of periodic benefits;
5 °. the value of the right to periodic benefits;
6 °. the date of acceptance of the beneficiary;
7 °. the number of the policy;
(d) in respect of the acquisition of a right to periodic benefits, other than as a result of or after the death of an insured person, by a person other than the policyholder:
1 °. the name, residence address, date of birth, and the civil service number of the policy holder;
2 °. the amount of premiums paid;
3 °. the annual amount of periodic benefits;
4 °. the value of the right to periodic benefits;
5 °. the date of acceptance of the beneficiary;
6 °. the number of the policy;
e. in relation to the transfer of a claim under a policy-holder's life insurance or from an irrevocable beneficiary to a blood or relative in the descending line:
1 °. the name, residence address, date of birth, and the civil service number of the original policyholder;
2 °. the date of the transition;
3 °. the value of the claim at the date of the transfer;
4 °. the amount of premiums paid for the entitlement to the date of transition;
5 °. the number of the policy;
f. in respect of premium payments for an insurance in which the premium is payable in whole or in part by a parent or grandparent of the policyholder:
1 °. the name, residence address, date of birth and the civil service number of the parent or grandparent;
2 °. the amount of the premium paid by the parent or grandparent;
3 °. the number of the policy;
g. concerning the acquisition of a right to periodic benefits or benefits arising from or after the death of an insured person in respect of a tribal law as referred to in Articles 19 or 44f of the Law on the Law of the European Union Income tax, 1964, as at 31 December 1991, from a capital insurance which can only be used as a purchase order for an annuity referred to in Article 25 (3) of that Act, as stated on the said date, or from a capital that is otherwise to be paid as a periodic benefit:
1 °. name, residence address, date of birth, and civil service number of the deceased;
2 °. the date of the death of the deceased;
3 °. the date on which the benefit was paid;
4. the amount of the benefit, the annual amount of the periodic benefits, respectively;
5 °. the value of the right to periodic benefits;
6 °. the amount of premiums paid;
7 °. the date of acceptance of the beneficiary;
8 °. the number of the policy;
h. relating to the modification of the tenamation of a household savings account as intended in Article 10bis.5 of the Income Tax Act 2001 or an investment entitlement of own residence referred to in that Article, other than as a result of death, if the new holder is a blood or a relative in the descending line of the original holder:
1 °. the name, residence address, date of birth, and civil service number of the original holder;
2 °, the account number or the number of the investment entitlement;
3 °. the date of amendment of the account of the account, which is the same as the investment law;
4. the level of the credit on the savings account, the value of the investment entitlement, on the date of the change in terms of reference;
5 °. the total amount transferred to the account, the manager of the investment law, as a general rule;
(i) in respect of the transfer of life insurance not terminated as a result of the death of the policyholder, to the transferors under inheritance law:
1 °. the name, residence address, date of birth, and the civil service number of the original policyholder;
2 °. the date of the death of the deceased;
3 °. the value of the insurance;
4 °. the number of the policy.
3 An administrative document shall be required to provide the information and information in accordance with the procedures laid down by the inspector. The information and information shall be supplied no later than the last day of the calendar month following the calendar month in which the event or event to which the data and information relate has taken place or following the calendar month of the calendar month following the calendar month of the calendar month following the calendar month. the calendar month in which the administrative knowledge has been notified of that event or event. The inspector shall be empowered to extend this period in particular cases.
4 An administrative agent may omit the provision of information and information if:
a. the deceased or the donor at the time of death, at the time of the grant, did not live in the Netherlands nor was it on the basis of the Articles 2 or 3 of the Succession Act 1956 be deemed to have resided in the Netherlands at the time of his death, respectively at the time of the grant;
(b) the information or information provided by the inspector shall be designated as information and information released from the inspector and the conditions attached to such exemption shall be fulfilled.
5 As an administrative agent, as referred to in Article 75, first paragraph, final sentence, of the Succession Act 1956 the information and information referred to in the sixth paragraph shall be designated: the person who must make a benefit under a clause made for the benefit of a third party.
6 As data and intelligence as referred to in Article 75, first paragraph, of the Succession Act 1956 The following shall be designated in respect of a clause made for the purpose of a third party:
1 °. the name, residence address, date of birth, and the civil service number of the person who made the clause;
2 °. the date of the event or event giving rise to the benefit or change in the benefit;
3 °. the date on which the benefit or change in the benefit has taken place;
4 °. the amount of the benefit or of the change in the benefit.
1 As administrative agents, as intended Article 75, first paragraph, of the Succession Act 1956 the information and information referred to in paragraph 2 shall be designated: institutions established in the Netherlands which are responsible for the provision of information and information provided for in the second paragraph. Article 5 (b), seventh or eighth paragraph, of the General Law on State Taxation is no longer considered as a general utility institution.
2 As data and information as referred to in Article 75, first paragraph, of the Succession Act 1956 shall be designated:
(a) the total amount of donations made by the institution in the calendar year to the general purpose of the institutions and to the social interests of the institutions;
(b) the total amount of the donations made by the institution in the calendar year, other than those referred to in subparagraph (a), which, per transferee, Article 33, Section 7 °, of the Succession Act 1956 shall not exceed the amount specified, and the number of those who are obtained from it;
(c) the total amount of the donations made by the institution in the calendar year, other than those referred to in parts (a) and (b);
d. the total amount per transferee shall be made by the institution in the calendar year, if it is to be Article 33, Section 7 °, of the Succession Act 1956 the above amount shall be exceeded, as well as:
1 °. if the transferee is a natural person: the name, date of birth, the address of residence and the civil service number of that person, or where that person does not reside in the Netherlands for tax purposes granted by the State of taxation to that person identification number if it is known;
2 °. where the transferee is a legal person: the name, address, location address and number of the name, Article 12 (a) of the Commercial Registry Act 2007 , of this legal person, or where the legal person is not established in the Netherlands, a tax-related identification number assigned by the fiscal State where it is known;
e. a breakdown of the ANBI capability.
3 The data and information referred to in paragraph 2 shall not be provided where the ANBI power does not exceed € 25,000:
a. at the time from which the institution is due to Article 5 (b), seventh or eighth paragraph, of the General Law on State Taxation is no longer regarded as an institution which has been regarded as a general utility; or
b. At the beginning of the calendar year to which the data and information relate.
For the purposes of this Article, ANBI power shall mean the institution's own funds at the time from which it is to be used as a result of the application of this Article. Article 5 (b), seventh or eighth paragraph, of the General Law on State Taxation the amounts which have been used for the achievement of its objective and the associated management costs have not been considered as being of general interest.
5 A summary of the ANBI assets referred to in paragraph 2 (e) shall be an overview of the evolution per calendar year of the assets of the ANBI from the date from which the institution is, as a result of which, the institution of the Article 5 (b), seventh or eighth paragraph, of the General Law on State Taxation is no longer regarded as an institution which is of general interest.
6 The information and information referred to in paragraph 2 shall be supplied within eight months of the end of the calendar year. The inspector may lay down rules on the manner in which such information and information is provided.
7 The failure to provide in good time, in good time, incorrect or incomplete information and information referred to in paragraph 2 shall be regarded as an infringement.
1 To obtain remission of inheritance tax as intended Article 67, third paragraph, of the Succession Act 1956 The Secretary of State shall make a request to the Minister for the benefit of all the public who is being paid for the cultural object.
2 The request may be made no later than eight weeks from the date on which the tax attacks by the transferors referred to in paragraph 1 of this Article have been irrevocably fixed.
3 The request shall include a description of the cultural asset and an indication of the value in economic traffic.
1 For the decision on the in Article 11 The request is made by our Minister to advise him by the Article 13, first paragraph , the committee referred to, except where the request is manifestly unfounded or inadmissible.
2 Our Minister rejects the request if the cultural object does not meet the requirements of Article 15 terms and conditions.
3 If our Minister decides to grant the transfer of the cultural asset to the State from the remission of inheritance tax, the decision also mentions the value of the economic traffic used for the calculation of the remission of inheritance. -cultural property will be awarded.
4 If our Minister has taken a decision as referred to in paragraph 3, he shall, within four weeks from the day of the day's notice, or, if it is later, within four weeks of the date of the decision of the Court of Justice of the European Parliament, must be fixed, the amount of the remission and the period within which the cultural asset is to be transferred to the State.
1 There is an Advisory Committee on Cultural Property for Inheritance, further to be named: the Committee, which is responsible for advising our Minister, at its request, on requests pursuant to this Decision in respect of assessment or assessment of the use of cultural property. a cultural asset on the basis of the cultural historical or art historical conditions which are included in Article 15 , is eligible for application of Article 67, third paragraph, of the Succession Act 1956 .
2 The committee shall consist of a chairman, also a member, and two other members.
3 The chairman is appointed by royal decree, on a joint nomination of Our Minister and Our Minister of Education, Culture and Science, one ordinary member is appointed on a proposal from Our Minister and one ordinary member on a proposal from Our Minister of Education, Culture and Science. Minister of Education, Culture and Science. They shall be appointed for a period of four years. They shall be renewable at any time.
4 The Committee shall adopt its own rules of operation.
5 The general manager of the State Department of Cultural Heritage can attend the meetings of the committee and has an advisory vote in that.
6 The Secretary of the Commission shall provide for the secretariat of the Commission.
7 The expenses of the committee shall be borne by our Minister of Education, Culture and Science.
1 Any person who holds a cultural property which he suspects of which fulfils the conditions set out in the Article 15 , our Minister may request that you declare that in relation to this cultural asset Article 67, third paragraph, of the Succession Act 1956 If, therefore, the person who obtained this cultural asset from his inheritance will be requested to do so, the application may be applied after his death.
2 The request referred to in paragraph 1 shall include a description of the cultural object and the provisions of Article 12, first and second paragraphs , mutatis mutandis, except that conditions may be attached to the declaration.
The remission of inheritance tax may be granted only in respect of the transfer of cultural goods or collections of cultural goods to the State which:
a. are included in the register of protected cultural goods and collections, intended in Article 3.11, first paragraph, of the Erfgoedwet ;
(b) do not appear on the register referred to in subparagraph (a) but may be regarded as irreplaceable and indispensible for the purposes of Article 3.7 of the Erfgoedwet , or
c. to be based on one or more of the following criteria of major national cultural or cultural historical interest or art,
1 °. presentation or theme value,
2 °. artistic value,
3 °. Origin Value,
4 °. Ensemble value, or, in combination with one or more other criteria in this part,
5 °. document value.
1 Article 10th shall not apply to institutions which, with effect from a date specified before 1 January 2013, Article 5 (b), seventh or eighth paragraph, of the General Law on State Taxation is no longer considered as a general utility institution.
2 Article 10th shall apply for the first time in respect of calendar years beyond 31 December 2012.
3 The data and intelligence for the calendar year 2013 are, by derogation to the extent of Article 10th, sixth paragraph , issued between 1 February 2015 and 1 May 2015.
1 This Decision shall enter into force on the date on which the Inheritance law 1956 enters into force.
2 It may be cited as Implementing Decree-Law 1956.
Our Minister of Finance is in charge of the implementation of this decision, which is in the State Sheet will be placed and copies of which will be sent to the Council of State.
Northern Quarter, 20 July 1956
JULIANA.
The Secretary of State for Finance,
OF THE REASON.
Issued the 24th of July 1956.The Minister of Justice,
J. C. VAN OVEN.
