Filing a return if the letter does not come

An inheritance tax return is not a favour that arises only once the letter is in. If you received more than your exemption, a return must be filed, even if no letter has come. The Belastingdienst describes that duty next to the exemption, not next to the post. A file that waits for the envelope falls behind the facts. As soon as an heir's acquisition exceeds that heir's exemption, the return belongs on the task list. The deadline stays that of the year of death: twenty months for a death in 2026, eight months for a death in 2025 or earlier. The late letter does not push that deadline aside.

Not every heir has the same duty. Someone who received less than their own exemption may, for that reason, not have to file a return. That is not a conclusion for the whole circle. The partner can come out above the exemption while a child stays under it, or the other way round. Another heir has a small exemption, so a modest acquisition can already sit above it. Each heir looks at their own acquisition and their own group. Write that check down per person, with the amount and the exemption you used. A family member who received nothing does not automatically take over someone else's duty.

The check starts with the relationship. Partner, child, foster child, stepchild, grandchild, great-grandchild, parent or another heir: the exemption for 2026 belongs to that place. Then you look at what that person really acquires, such as a hereditary share or a legacy (legaat). A gift or a debt can still shift that amount. As long as that has not been sorted out, the conclusion that no letter is needed is too early. Put in the task the name, the group, the acquisition and whether it comes out above the exemption. If a fact is missing, the task stays open. The letter is an aid in that, not a switch that turns the duty on.

Ervazo sends no return and receives no letter from the Belastingdienst. The screen shows an indication with the exemptions and rates for 2026. That indication can help to see who appears to come out above the exemption. It is not the form and not proof that someone is exempt. If someone comes out above it according to the indication, the task stays until the return has been filed outside the software. If someone stays under it, you note why, with the group and the amount, so that someone else can recalculate it later. Do not guess that silence from the Belastingdienst is the same as an exemption.

Anyone who inherits more than their own exemption files a return, even without a letter. Anyone who inherits less looks at their own position and does not take over someone else's conclusion. The exemptions in that check are those of the Belastingdienst for 2026, and the deadline follows the year of death. This piece does not sort the circle and fills in no amounts for a family. This is not legal advice and not tax advice. Whether a return is required in a particular case, even if the letter does not come, you put before the Belastingdienst or before an adviser who knows the acquisition per person.