Kies de Nederlandse taal
Course module: 695234-M-6
Inheritance and Gift Tax
Course info
Course module695234-M-6
Credits (ECTS)6
CategoryMA (Master)
Course typeCourse
Language of instructionDutch
Offered byTilburg University; Tilburg Law School; TLS: Department of Tax Law; Tax Law;
Is part of
M Tax Law
M Tax Economics
drs. R.A.H.J. Kousen, MRE
Other course modules lecturer
Lecturer I.J.F.A. van Vijfeijken
Other course modules lecturer
Academic year2020
Starting block
SM 1
Course mode
RemarksCaution: this information is subject to change
Registration openfrom 24/08/2020 up to and including 20/08/2021
  • Regarding the law on inheritance and gift tax, provide explanations of the backgrounds of these provisions (why they were made)
  • Provide an analysis of the problem of a case
  • Regarding specific case law, give an informed opinion on whether it fits in the line of available case law
  • Phrase the systematics of the different regulations discussed
  • Apply the regulations to a case presented
  • Interpret a specific regulation
In this course, we will deal with the system and contents of Dutch law on Inheritance tax. This law poses tax on acquisitions from inheritance and donation. After providing an overview of the outlines of this law -starting points, tariffs and exemptions- we will continue with a short overview of Dutch Inheritance law, followed by its fiscal aspects. Thereafter, we will discuss the most common wills. We will cover the outlines of the contents of the wills and proceed with their fiscal aspects. However, the law on Inheritance tax is not limited to posing taxes on acquisitions from inheritance. Numerous forms of acquisition have been brought within its sphere of influence by means of legal fictions. E.g., in many cases, the acquisition by an agreement on life insurance, falls within the reach of the law on Inheritance tax. We will discuss these [fictiebepalingen] extensively.
Furthermore, we will pay attention to Gift law, foreign legal systems, treatment of foreign legal notions such as 'trust', the future of the law on Inheritance tax, regarding developments in European law as well. At the end of the course, we will touch upon the topics of incorporation tax. We will confine ourselves to the basic outlines of this tax.

Students gained a bachelor diplom including Inheritance Tax will have to follow Corporate Income Tax during the master education.
Contact person I.J.F.A. van Vijfeijken
Timetable information
Inheritance and Gift Tax
Written test opportunities
Schriftelijk / WrittenEXAM_01SM 1228-01-2021
Written test opportunities (HIST)
Schriftelijk / WrittenEXAM_01SM 1122-12-2020
Required materials
To be announced
Title:'Voor wie is de erfenis'
Author:Paul de Beer, Jelle van der Meer e.a.
Publisher:Van Gennep Amsterdam 2018
Title:'Cursus Belastingrecht, Schenk- en erfbelasting'
Author:Van Vijfeijken, I.J.F.A. en Gubbels, N.C.G.
Publisher:Wolters Kluwer 2019
Title:Wegwijs in de Overdrachtsbelasting
Author:J.C. van Straaten
Publisher:SDU 2019
Recommended materials
To be announced

Kies de Nederlandse taal