Insight
March 2026 · Insight

An Introduction into challenges of Cross-Border Estate Planning in a Dutch-German Context

This article discusses cross-border estate planning between the Netherlands and Germany. It begins with a general overview of how both countries tax inheritances and under what conditions a natural person is subject to inheritance tax. It then uses a hypothetical inheritance case to illustrate the specific practical challenges associated with cross-border inheritances.

in: KWEP, 2/2026, 5-10
Authors: Willemijn van Duren (Arcagna), Diora Scheepmaker (Loyens & Loeff), Dr. Marcus Niermann, Dr. Michael Feldner
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