The Dutch government wants to close a tax loophole for spouses.
Spouses can now negotiate an unequal division of joint property with a notary (for example, 90/10 instead of 50/50). In the event of the death of one spouse, this reduces or even eliminates inheritance tax.
What changes:
From September 16, 2025, the tax will be calculated as if each spouse equally - 50%, even if the section on paper is different.
Example:
The spouses have joint property worth €3.000.000.
- Before 16.09.2025:
Section 90/10. If Partner A dies, Partner B receives 10% (€300.000). This amount is less than the tax exemption, and no tax is payable. The savings are €123.641. - After 16.09.2025:
Even with a 90/10 split, the tax will be calculated as 50%. That's €1.500.000 minus the benefit, and the tax will be €123.641.
📌 For those who have already entered into a prenuptial agreement with an unequal division of property until 16 September 2025, nothing changes.
📌 The new rules only apply to agreements concluded after this date.
The idea is simple: spouses should pay a fair tax, and not evade it with the help of “paper schemes.”
According to calculations, the state will receive an additional amount of approximately €4 million per year.
