In short
Dutch heirs pay erfbelasting on what they receive above an exemption: €828,035 for a partner, €26,230 per child in 2026, at 10% to 20% for partners and children and up to 40% for others. Crypto counts at its market value on the day of death; there’s no capital gains tax, because crypto is taxed yearly in box 3 instead. Banks and exchanges want a verklaring van erfrecht from a notaris. For deaths from 2026 the return is due within 20 months.
Erfbelasting
Tax is charged per heir on the value received, after an exemption (Belastingdienst):
| Heir | Exemption 2026 | Rate below €158,669 | Rate from €158,669 |
|---|---|---|---|
| Partner | €828,035 | 10% | 20% |
| Child, stepchild, foster child | €26,230 | 10% | 20% |
| Grandchild | €26,230 | 18% | 36% |
| Parent | €62,110 | 30% | 40% |
| Anyone else | €2,769 | 30% | 40% |
Rates from the Belastingdienst. A child inheriting €100,000 in bitcoin pays about €7,400; a friend inheriting the same pays about €29,000.
How crypto is valued and taxed
- No capital gains tax. Crypto is taxed every year in box 3 as part of your wealth, declared at its value on 1 January at the exchange price of the platform you use (Belastingdienst). For 2026 the assumed return on “other assets” such as crypto is 6.00%, taxed at 36%, above a tax-free amount of €59,357 per person (Belastingdienst); you can show a lower actual return instead. A tax on actual returns is planned from 2028 (Rijksoverheid).
- In the estate everything is valued at market value on the day of death (Belastingdienst, toelichting aangifte erfbelasting). For crypto, take the exchange price that day and keep the source; see Valuing crypto at the date of death. Heirs then simply continue in box 3 with the coins as part of their own wealth. No purchase records needed, which makes the Netherlands simpler than most.
The verklaring van erfrecht
A notaris checks the population register and the central register of wills and issues the verklaring van erfrecht, naming the heirs and who may act for them; banks decide for themselves when they require it (Rijksoverheid). For small estates banks often waive it: a surviving partner without a will up to €100,000, other heirs up to €10,000 with an indemnity form (Consumentenbond). Exchanges don’t waive it: Bitvavo asks for the death certificate, the verklaring van erfrecht, the heir’s ID and the account’s email address, and pays out to one heir, to a bank account or a Bitvavo account (Bitvavo). Foreign exchanges will want a certified translation.
The notaris’s fee runs to a few hundred euros. Budget for it; nothing moves without the document.
Wills, the legitieme portie and privacy
- Children who are left out of a will can claim half of their statutory share in money, the legitieme portie. It’s a claim against the estate, not a right to particular assets (Lawyrup).
- Wills aren’t public. The Centraal Testamentenregister records only that a will exists and which notaris holds it; after a death anyone can ask it, free, whether there is one, but only the notaris discloses the content, to the heirs (KNB). The heirs still read it; seed phrases belong in a letter of instruction instead.
- A levenstestament covers the situation where you’re alive but can’t act; see Incapacity.
Deadlines
For deaths from 1 January 2026 the erfbelasting return is due within 20 months of the death; for earlier deaths it was eight months (Belastingdienst). Interest only starts after that.
Digital accounts
The Netherlands has no specific law on access to a deceased person’s online accounts. Exchanges release funds to the heirs with the verklaring van erfrecht; email and cloud providers follow their own policies (what the main ones offer). A self-held wallet needs the keys, whatever the paperwork says.
Crypto reporting
The Dutch DAC8 law (Wet implementatie EU-richtlijn gegevensuitwisseling cryptoactiva) was published in April 2026 with effect from 1 January 2026 (Eerste Kamer). Exchanges report their customers’ transactions to the Belastingdienst from 2027. Crypto that was never declared in box 3 will show up.
Checklist for Dutch heirs
- List every account and wallet (Finding crypto).
- Value each holding on the day of death and keep the source.
- Get the verklaring van erfrecht; send claims to exchanges with it.
- File the erfbelasting return within 20 months (eight for deaths before 2026).
- Put the inherited crypto in your own box 3 return from the next 1 January.
Not tax or legal advice. Figures as of October 2026; check the linked sources.