Tax return after death: what heirs need to know
After someone passes away, a final tax return (F-form) must be filed for the period from 1 January until the date of death. Heirs are responsible for filing.
F-form
Required
The final tax return of the deceased covers 1 January to the date of death. Must be filed by an heir or executor.
Filing deadline
Standard rules apply
The F-form must be filed before 1 May of the year after death. Extensions are available if more time is needed.
Inheritance tax exemptions
€ 25,490 – € 804,698
2025: Partners € 804,698. Children/grandchildren: € 25,490. Other heirs: € 2,658. In 2026: Partners € 828,035. Children/grandchildren: € 26,230. Other heirs: € 2,769.
Inheritance tax rates
10% – 40%
Partners and children: 10–20%. Grandchildren: 18–36%. Other heirs: 30–40%. Rates apply to the amount above your exemption (2025 and 2026).
Funeral cost deduction
Deductible from estate
Reasonable funeral costs reduce the taxable estate. This includes the funeral service, cremation, and memorial costs.
Partner continuation
Important for survivors
A surviving partner may need to adjust their own tax return. Mortgage interest deduction and Box 3 assets may change.