Taxes are normally payable in the Netherlands on the estate of anyone who is resident in the Netherlands at the time of their death, with residence status being determined on the basis of such factors as having a home in the Netherlands or family members living there with them. Partial non-resident taxpayers, who qualified for the 30% tax ruling, are also regarded as resident in the Netherlands for the purpose of inheritance tax. In some cases, double taxation may be payable on the estate of non-Dutch nationals, unless the Netherlands has a tax treaty or other agreement with their home country which is intended to avoid this situation.
~ final discuție ~