A survivor's pension reduces the partner exemption

The partner exemption of € 828.035 is the starting point for 2026, not always the amount that remains. A survivor's pension lowers that exemption. The Belastingdienst calls that correction the pension imputation (pensioenimputatie). The pension the partner receives because of the death counts in the question of how much exemption is still left. Without that figure an indication comes out too high. The pension therefore does not belong hidden in a note by the partner's name. Put it as its own line in the file. On that line go the amount and the source: the statement from the fund or from the insurer.

A pension does not by itself push the exemption down to nothing. The Belastingdienst keeps a minimum in place. How high that minimum is is not stated here. An age factor helps determine how the pension presses on the exemption. That factor is in the table of the Belastingdienst. Do not take a factor from memory, from an old example or from another file. Age and factor belong to the table the Belastingdienst uses for that case. In the file you note the pension amount. Beside it you note that the factor still has to be checked, until someone takes the table out.

On the pension line go the amount, the name of the paying body and the date of the statement. Add how that statement itself names the pension, and do not invent a category of your own. A pension the deceased was already receiving is not automatically the partner's survivor's pension. Ask for the statement if it is missing. An empty field is more useful than an estimated amount. The indication may be read with a reduced exemption only once the amount and the factor come from a source. Until then you leave the partner exemption on the screen untouched and keep the pension beside it.

Ervazo's screen calculates inheritance tax as an indication with the tables for 2026. On that screen the partner exemption is not reduced by a survivor's pension. The imputation needs the pension amount and the factor from the Belastingdienst table, and those are not guessed here. Anyone who copies the screen as if the imputation has already been applied is reading an exemption on which the pension does not yet press. So put the pension's own line next to the indication, and write that the correction is still open. The software does not file the return and does not fill in the factor. The statement remains the source, not the screen.

A survivor's pension belongs in the file as its own line, with amount and source. The partner exemption for 2026 can come out lower because of it, while the Belastingdienst keeps a minimum in place. The amount of that minimum and the age factor are not stated here, because they must come from the table of the Belastingdienst. This piece explains that way of working. It calculates no imputation for a particular partner. This is not legal advice and not tax advice. For the pension amount, the factor and the exemption that remains, you use the statement and the table, or an adviser who has both documents.