Objecting to an inheritance tax assessment: calculation, authorisation and the correct correction procedure

1. Establish which assessment and which person are affected

Place the full assessment beside the submitted return. Record to whom it was issued, which estate it concerns and the amounts calculated. A joint return or central contact person does not automatically mean one objection covers all separate assessments without further identification. Clearly identify which decisions you want changed and who is involved.

Also check whether there is a final assessment or you merely want to correct the return. The Belastingdienst describes an amendment procedure before the final assessment; afterwards, timely objection matters. The same correction text therefore cannot be used indiscriminately at every stage. Keep earlier provisional calculations and letters so the adviser can see what the Belastingdienst actually decided.

2. Break the difference down into acquisition and calculation

Write down each point you consider incorrect. Does it concern your legal position, the share attributed for tax purposes, a value, a debt or application of a rule? Attach documents supporting that specific point. Showing a lower bank balance does not always explain the tax calculation. The time of actual payment and the taxable acquisition need not be the same question.

Use the will, certificate of inheritance and asset overview to clarify the facts. For a value, ask which standard and date were used; do not automatically treat a later sale price as the universally correct tax value. Have a specialist assess the applicable valuation rule. This guide gives no general exemptions or rates because relationship, year of death and special circumstances may affect the correct calculation.

3. Keep inheritance disputes separate from the tax procedure

If heirs disagree about who receives an asset or whether a will is valid, civil law advice may be necessary. That does not automatically remove the need to attend to the tax assessment. Describe which facts remain disputed and how they relate to the tax decision. A tax lawyer and inheritance lawyer may handle different parts. Agree who monitors each letter and deadline.

Do not assume that an objection to the Belastingdienst produces a ruling on every family dispute. Conversely, pending civil proceedings do not automatically suspend the tax objection period. Give both advisers the relevant decisions and avoid contradictory factual statements. An overview of established and uncertain items helps determine what can already be substantiated and what needs further information.

4. Use the form and authorisation for the right people

For timely objections, the Belastingdienst refers to the Bezwaar erfbelasting form. You may submit for yourself or jointly with heirs. Under that specific instruction, anyone objecting for others needs authorisation, including an executor. Do not automatically confuse authority in administering the estate with compliance with every formal requirement of this tax objection.

Check the information and attachments required by the current form. Keep the final submitted copy and authorisations. Use the destination specified in the official instructions and allow for postal delivery. Agree who receives an acknowledgement and passes it to the others. One family member assuming another has dealt with it is not reliable deadline management.

5. Safeguard the six weeks without waiting for every document

Record the assessment date and filing deadline, and have any uncertainty about receipt or timeliness assessed immediately. The specific inheritance tax page stresses that the objection must arrive on time. If reasons or documents are incomplete, investigate how to make a timely initial submission with a request to supplement it. General objection guidance mentions this possibility. Waiting for a valuation could otherwise jeopardise your procedural position.

Then monitor the deadline for any requested supplement as well. A pro forma step is not a finished submission. Make a task list for each disputed point and pass later enquiry letters to the adviser. Also ask what payment deferral is needed and what has been confirmed. An objection on the merits and a payment question are separate matters; the tax procedure must not be confused with an automatic ban on further collection of every amount.

6. Assess ex officio review as a different procedure

After the objection period, the Belastingdienst describes a request for ex officio review for inheritance tax. The specific page says it must be received within five years after the date of death. That is a different starting point from five years after an arbitrarily later assessment year. State the date of death prominently. Where a deadline may have been missed, also have the circumstances and remaining remedies assessed.

The same official explanation says the decision on this review request cannot be appealed. This underlines why the ordinary objection deadline should not casually be exchanged for later correction. A letter must include the assessment reference, reason, date and signature, with appropriate authorisation where there is representation. This guide does not guarantee that a request after the objection period offers the same procedural possibilities as a timely objection.

7. Fictional example: one family member submits for everyone

Suppose an executor discovers a potentially incorrect calculation on several inheritance tax assessments and says he will object for the family. There are no authorisations yet and not all assessment numbers have been gathered. The substantive concern may be justified, but the practical submission is incomplete. Under the specific tax instructions, being executor does not automatically resolve the authorisation requirement.

Those involved therefore gather the assessments and confirm who is represented. They make an identifiable submission on time and develop the reasons with supporting documents. This fictional example guarantees no reduction. It shows why a shared objective still requires correct submission for each relevant decision and person, and why instructions, authorisation and deadlines are separate points of attention.

8. Checklist for a tax objection concerning an inheritance

Ask an adviser to establish the procedural stage and deadline first, then assess the calculation. Clearly record who is represented and which decision must be changed. Store the complete file securely.

• All relevant assessments with name, number, date and explanation.
• Latest submitted return, proof of receipt and earlier amendments.
• Will, certificate of inheritance and calculation for each disputed item.
• Valuations, evidence of debts, relevant rules and inheritance facts that remain uncertain.
• Authorisations, date of death, proof of posting, supplement deadlines and separate payment question.