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Written by:
Bas Hollenberg


Heir has vested interest in municipality’s assessment of appraised value

According to the Supreme Court it is possible for an heir to have a vested interest in the appraised value which a municipality puts on a property. This is the case where the heir is presented with a claim for overdistribution owing to the full complement of possessions making up the estate coming to rest with the surviving spouse. If the estate includes a dwelling, the heir has a vested interest in the appraised value of said dwelling being assessed as said value dictates the level of the heir’s estate tax charge. This puts the heir in a position to liaise with the municipality in question with the request that an appraised value assessment should be made.

Anyone who has a vested interest in the appraised value of a property will upon request be presented with an appraised value assessment. It follows from the Netherlands Inheritance Tax Act `956 that the value of a dwelling for the purpose of levying estate tax is fixed at said dwelling’s appraised value for municipal tax purposes. It has been decided with a view to streamlining the estate tax practice to tie in with the property’s municipally appraised value including, according to the Supreme Court, in the event of overdistribution claims that are dictated by the value of the property or properties in question. This also applies to the valuation of the surviving spouse’s associated debts.


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