Who files the inheritance tax return

The heirs are responsible for the inheritance tax return. Not the program, and not the letter. An executor often gathers the figures: the accounts, the home, the debts, the relationship of each acquirer. Gathering is not the same as filing. The return goes to the Belastingdienst outside Ervazo. In the file you prepare what has to go on it. The screen with the table for 2026 shows an indication. That indication is not a form and not a confirmation of receipt. As long as there is no owner on the task, the preparation is a stack without a sender. The stack does not wait by itself.

One person gets the task. Not because that person thereby alone represents the whole circle in a legal sense, but because a deadline without an owner is left lying. The deadline is twenty months for a death in 2026 and eight months for a death in 2025 or earlier. Those months start at the date of death and need a name beside them. Write that name in the task, together with the end date that belongs to the year of death. If the owner changes, you change the name on the day of the change. A loose email that does not reach the file is not a change. The task remains the place where the name stands.

The other heirs do not disappear because of that one name on the task. Anyone who comes out above their own exemption keeps an interest of their own in the return, even if someone else sends the papers. Partner, child and another heir can fall in different groups, with different exemptions from the table for 2026. The owner of the task sees to it that those groups are right and that the figures have a source. The circle supplies what is still missing. The task records that missing part per person, because the exemption differs per person. A shared folder without names is not preparation of the return.

Ervazo does not file, does not remind the Belastingdienst and receives no assessment. A tick that the return has been prepared means that the documents lie in the file. You set a tick that it has been filed only once that is also so outside the software, with the date and the way it was done. Keep the proof with the task. You can keep the indication beside it to see whether the form comes close to the table for 2026. If it differs, you look for the difference in the exemption, the group or the value. The software is no referee in that.

The heirs file the return, the executor often gathers the figures, and the software does not file. One person stands on the task, so that the deadline of twenty months or of eight months has an owner. Which of those deadlines applies follows from the year of death. This piece names no one in a particular family and calculates no tax. This is not legal advice and not tax advice. Who in this file must sign or send, and whether the indication touches the return, you discuss with the Belastingdienst or with an adviser who knows the documents and the circle.