Receivers of inheritances(with tax-registration); characteristics receivers

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Connection with the deceased person Characteristics receiver of inheritance Number of receivers (x 1,000) Gross received inheritance Total gross received inheritance (million euros) Gross received inheritance Median gross received inheritance (1,000 euros) Tax due Total amount of tax due (million euros) Tax due Mean amount of tax due (1,000 euros) Net received inheritance Total net received inheritance (million euros) Net received inheritance Median net received inheritance (1,000 euros)
Connection with deceased person: total All receivers 232.1 15,029.9 28.1 1,599.7 6.9 13,430.2 26.0
Sex: male 103.6 6,431.9 26.8 734.7 7.1 5,697.2 25.0
Sex: female 115.3 7,504.3 29.7 747.4 6.5 6,757.0 27.4
Sex: unknown 13.2 1,093.6 25.0 117.6 8.9 976.0 23.0
Age: 0 to 14 years 6.1 132.9 18.7 9.2 1.5 123.7 18.0
Age: 15 to 24 years 12.8 361.9 19.4 33.3 2.6 328.6 19.0
Age: 25 to 44 years 37.9 1,965.0 21.3 224.2 5.9 1,740.8 21.3
Age: 45 to 64 years 109.0 7,215.9 33.6 832.3 7.6 6,383.6 31.2
Age: 65 years or older 53.2 4,260.5 40.2 383.0 7.2 3,877.5 35.3
Age: unknown 13.2 1,093.6 25.0 117.6 8.9 976.0 23.0
SEC: employee 102.3 5,749.2 27.9 648.2 6.3 5,101.0 26.3
SEC: self-employed (total) 26.3 2,088.9 33.2 248.9 9.5 1,840.1 31.0
SEC: benefit recipient and pensioner 69.0 5,212.0 36.8 483.1 7.0 4,728.9 32.7
SEC: benefit claimant 13.5 725.1 26.0 86.1 6.4 639.0 24.4
SEC: claiming unemployment benefit 1.6 95.2 31.3 10.6 6.7 84.7 28.8
SEC: claiming social provision benefit 4.7 222.1 21.3 27.2 5.8 194.9 21.2
SEC: claiming disability benefit 7.2 407.7 28.6 48.3 6.7 359.4 26.4
SEC: pensioner 55.5 4,486.9 40.9 397.0 7.2 4,089.9 36.0
SEC: (school) child or student 14.9 411.1 20.0 37.6 2.5 373.6 19.9
SEC: other (without income) 6.5 475.1 30.7 64.3 10.0 410.7 28.3
SEC: unknown 13.2 1,093.6 25.0 117.6 8.9 976.0 23.0
Equivalised income: 1st 10%-group 9.6 684.9 22.1 86.7 9.0 598.2 21.3
Equivalised income: 2nd 10%-group 10.0 534.9 22.3 62.1 6.2 472.8 21.3
Equivalised income: 3rd 10%-group 12.7 681.3 23.8 80.5 6.3 600.8 21.5
Equivalised income: 4th 10%-group 16.8 956.8 27.3 98.8 5.9 858.0 25.2
Equivalised income: 5th 10%-group 20.0 1,151.7 28.0 117.3 5.9 1,034.4 25.7
Equivalised income: 6th 10%-group 22.2 1,295.3 28.0 133.3 6.0 1,162.0 25.8
Equivalised income: 7th 10%-group 24.7 1,424.3 27.9 144.8 5.9 1,279.5 25.9
Equivalised income: 8th 10%-group 27.9 1,690.1 28.7 171.0 6.1 1,519.1 26.6
Equivalised income: 9th 10%-group 32.5 2,103.2 29.4 215.6 6.6 1,887.6 27.5
Equivalised income: 10th 10%-group 39.6 3,244.0 33.2 353.7 8.9 2,890.4 30.6
Equivalised income: income unknown 2.9 169.7 23.4 18.2 6.4 151.5 22.0
Equivalised income: unknown 13.2 1,093.6 25.0 117.6 8.9 976.0 23.0
Inher. class: < 0 euros 5.2 -136.0 -5.9 0.0 0.0 -136.0 -5.9
Inher. class: 0 to 999 euros 4.9 2.5 0.5 0.0 0.0 2.5 0.5
Inher. class: 1,000 to 4,999 euros 28.5 85.6 2.7 6.2 0.2 79.4 2.6
Inher. class: 5,000 to 9,999 euros 21.1 171.9 7.9 21.6 1.0 150.3 7.1
Inher. class: 10,000 to 19,999 euros 29.6 475.8 15.8 47.3 1.6 428.5 14.4
Inher. class: 20,000 to 49,999 euros 69.1 2,332.2 32.0 182.8 2.6 2,149.4 29.4
Inher. class: 50,000 to 99,999 euros 39.1 3,051.6 75.5 282.2 7.2 2,769.4 68.8
Inher. class: 100,000 to 199,999 euros 23.5 3,585.9 146.2 365.9 15.6 3,220.0 132.0
Inher. class: 200,000 to 499,999 euros 8.7 2,880.1 306.5 359.9 41.5 2,520.2 266.8
Inher. class: 500,000 euros or more 2.3 2,580.2 771.3 333.6 144.7 2,246.6 685.2
Connection with deceased person: partner All receivers 27.1 3,541.3 84.3 25.9 1.0 3,515.4 84.3
Sex: male 9.1 1,171.8 80.8 7.5 0.8 1,164.3 80.8
Sex: female 17.9 2,354.7 85.7 18.3 1.0 2,336.5 85.7
Sex: unknown 0.1 . . . . . .
Age: 0 to 14 years 0.0 . . . . . .
Age: 15 to 24 years 0.0 . . . . . .
Age: 25 to 44 years 0.4 55.5 95.0 0.7 1.8 54.8 95.0
Age: 45 to 64 years 4.4 721.0 114.2 4.9 1.1 716.1 114.1
Age: 65 years or older 22.2 2,750.0 79.9 20.2 0.9 2,729.8 79.9
Age: unknown 0.1 . . . . . .
SEC: employee 2.6 380.7 107.9 2.2 0.8 378.5 107.9
SEC: self-employed (total) 1.0 219.6 124.6 1.6 1.6 218.0 124.6
SEC: benefit recipient and pensioner 23.2 2,902.4 81.2 21.1 0.9 2,881.2 81.1
SEC: benefit claimant 0.5 60.1 85.4 0.2 0.4 59.9 85.4
SEC: claiming unemployment benefit 0.1 . . . . . .
SEC: claiming social provision benefit 0.1 . . . . . .
SEC: claiming disability benefit 0.4 46.2 92.1 0.2 0.4 46.1 92.1
SEC: pensioner 22.7 2,842.2 81.0 20.9 0.9 2,821.3 81.0
SEC: (school) child or student 0.0 . . . . . .
SEC: other (without income) 0.1 . . . . . .
SEC: unknown 0.1 . . . . . .
Equivalised income: 1st 10%-group 0.8 112.5 54.9 1.5 1.7 111.0 54.9
Equivalised income: 2nd 10%-group 1.3 130.6 53.9 1.3 1.0 129.3 53.9
Equivalised income: 3rd 10%-group 2.4 208.3 59.5 1.2 0.5 207.0 59.5
Equivalised income: 4th 10%-group 3.6 332.1 69.0 0.8 0.2 331.4 68.9
Equivalised income: 5th 10%-group 3.4 363.8 77.6 1.0 0.3 362.9 77.6
Equivalised income: 6th 10%-group 3.1 352.5 81.1 1.0 0.3 351.6 81.0
Equivalised income: 7th 10%-group 3.0 363.4 87.5 0.8 0.2 362.7 87.5
Equivalised income: 8th 10%-group 2.9 404.4 100.9 2.0 0.7 402.4 100.9
Equivalised income: 9th 10%-group 2.7 462.5 123.4 2.4 0.9 460.2 123.4
Equivalised income: 10th 10%-group 2.7 723.6 170.3 11.9 4.3 711.7 170.3
Equivalised income: income unknown 0.9 72.6 45.3 1.9 2.2 70.7 45.3
Equivalised income: unknown 0.1 . . . . . .
Inher. class: < 0 euros 0.6 -13.6 -4.6 0.0 0.0 -13.6 -4.6
Inher. class: 0 to 999 euros 0.3 0.1 0.4 0.0 0.0 0.1 0.4
Inher. class: 1,000 to 4,999 euros 0.8 2.1 2.4 0.0 0.0 2.1 2.4
Inher. class: 5,000 to 9,999 euros 0.6 4.2 7.3 0.0 0.0 4.2 7.3
Inher. class: 10,000 to 19,999 euros 1.0 15.2 15.0 0.0 0.0 15.2 15.0
Inher. class: 20,000 to 49,999 euros 4.3 157.3 36.8 0.0 0.0 157.3 36.8
Inher. class: 50,000 to 99,999 euros 8.1 592.1 72.5 0.2 0.0 591.9 72.5
Inher. class: 100,000 to 199,999 euros 7.0 972.4 134.9 0.5 0.1 972.0 134.8
Inher. class: 200,000 to 499,999 euros 3.4 1,004.5 273.5 0.8 0.2 1,003.7 273.5
Inher. class: 500,000 euros or more 1.0 807.0 668.4 24.4 23.5 782.6 665.9
Connection with deceased person: parent All receivers 1.6 57.7 17.3 7.5 4.7 50.3 17.3
Sex: male 0.6 20.1 16.0 2.4 3.7 17.7 16.0
Sex: female 0.9 35.3 18.1 4.7 5.0 30.6 18.1
Sex: unknown 0.0 . . . . . .
Age: 0 to 14 years 0.0 . . . . . .
Age: 15 to 24 years 0.0 . . . . . .
Age: 25 to 44 years 0.0 . . . . . .
Age: 45 to 64 years 0.4 8.8 8.9 0.5 1.4 8.3 8.9
Age: 65 years or older 1.2 46.4 20.7 6.5 5.5 39.9 20.7
Age: unknown 0.0 . . . . . .
SEC: employee 0.2 5.0 7.9 0.3 1.2 4.8 7.9
SEC: self-employed (total) 0.1 . . . . . .
SEC: benefit recipient and pensioner 1.2 46.5 19.1 6.4 5.2 40.1 19.1
SEC: benefit claimant 0.1 . . . . . .
Source: CBS.
Explanation of symbols

Table explanation


This table shows statistics about receivers of the inherited wealth of deceased persons. The inheritances are made up for all receivers of inheritances with an tax-registration on the inheritance available.

Because of the revision of the income statistics, there are some remarkable differences between 2010 and 2011. From 2007 until 2010 background characteristics of receivers represent the situation on the 31st of December in that year. From 2011 onwards characteristics from receivers represent the situation on the 1st of January of the given year.

Data available from: 2007.

Status of the figures:
The figures for 2007 to 2020 are final. The figures for 2021 are preliminary.

Changes as of November 2024:
Figures for 2020 are finalized.

When will new figures be published?
New figures will be published in the first quarter of 2025.

Description topics

Number of receivers
Number of receivers that inherited wealth of a deceased person with a tax-registration on inheritances available in the year of publication.
Gross received inheritance
Total gross received inheritance
The total gross received inheritance is the inherited wealth before deduction of tax.

Median gross received inheritance
The medain gross received inheritance is the median amount of gross inherited wealth.
Ranking inheritances from high to low, the median is equal to the wealth of the central inheritance. Half of the gross inheritances is higher, the other half is lower.
Tax due
Total amount of tax due
Total sum of the amount of taxes due on received inheritances.

Mean amount of tax due
Mean amount of tax due on received inheritances.

Net received inheritance
Total net received inheritance
The total net received inheritance is the gross inherited wealth minus the amount due to taxes.

Median net received inheritance
The median net received inheritance is the median amount of gross inherited wealth minus the amount due to taxes
Ranking inheritances from high to low, the median is equal to the wealth of the central inheritance. Half of the nett inheritances is higher, the other half is lower.