Parents who inherit from a child

If both parents inherit from their child, an exemption of € 62.110 together applies in 2026. The amount is for them together, not again in full for each parent. One parent does not get the full amount and the other parent the full amount once more. In the file you note the joint exemption and the names of both parents. If not every parent inherits, you do not split or double this amount yourself. You then read the explanation of the Belastingdienst, instead of making a fraction of your own. A homemade half is an invented figure and does not belong in the indication.

For the percentage, parents do not fall in the group of the children. They do not pay 10 percent and then 20 percent. They fall under the other heirs: 30 percent on the bracket and 40 percent on the excess. The bracket limit is € 158.669 of the taxable amount, after the exemption. A child would fall in the lower group. A parent does not, not even if the family finds that percentage more reasonable. The relationship determines the group, not affection and not the size of the acquisition. For each parent set the group of the other heirs. Do not do that by feel.

Each parent's acquisition stands in their own name. You note the exemption of € 62.110 as a joint amount when both parents inherit. You do not grant it to each parent in full. Above that, the part is taxed at 30 percent, and at 40 percent insofar as the taxable amount goes above the bracket of € 158.669. Calculate that per parent only once that parent's acquisition is settled. A reading that deducts the full exemption for both parents is too low. Write in the note that the exemption is applied together, so that a later reader can follow the sum.

Ervazo's screen applies the table for 2026 to the group you set on a person. In that table the parent group has the exemption of € 62.110. If both parents inherit, that amount is meant together, not as a full exemption for each separately. So do not read the indication as if each parent deducts the full amount. The note records that the exemption is joint. How the amount is divided between the parents, you do not calculate yourself with a fraction the Belastingdienst does not name. The software files no return and does not decide that division.

Both parents who inherit from their child share the exemption of € 62.110 together in 2026. They do not each get the full amount. For the percentage, parents do not fall with the children, but with the other heirs, at 30 percent and 40 percent above that. This piece does not fill in how a case with only one inheriting parent works out, and it names no amount of its own for that. This is not legal advice and not tax advice. Whether the joint exemption works that way in this file, you lay beside the text of the Belastingdienst or beside an adviser who knows the family.