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Inheritance tax In the Netherlands
Gift tax in the Netherlands applies to gifts from Dutch residents to others, regardless of the recipient's location. Similarly, inheritance tax is levied when a Dutch resident dies, affecting beneficiaries both in and outside the Netherlands. These taxes may also apply to individuals who have moved away from the Netherlands: Dutch citizens for up to 10 years after emigration for gifts or inheritance, and individuals of other nationalities for gifts made within one year of leaving.
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