Acquisitions from estates of deceased persons (from 01-01-2007)

Description

This component contains information on the transferees with an acquisition of inheritances of deceased persons. More information on how to access the data: > https://www.cbs.nl/nl-nl/onze-diensten/maatwerk-en-microdata/microdata-zelf-onderzoek-doen ### Methodology The basis for statistics is the data from the inheritance tax return of deceased persons in the year under review. These reports are available for about 30 % of the deceased. In general, these are the cases in which the legacy capital has a size for which the declaration can lead to the levying of inheritance tax and the imposition of an assessment. The deliveries of inheritance data are divided into three parts; 1. personal data of the testator (deceased); 2. reporting details of the assets left behind; 3. details of the transferees (heirs), the extent of acquisition and the tax to be paid. The aforementioned data files are edited and linked. The data and tables for the acquisitions of inheritances are compiled from the resulting files. When deriving the acquired assets from estates, a number of assumptions must be made because the exact situation is not known. Several declarations per transferee have been entered in the succession files in a number of cases. To avoid double counting, a selection is made in which only one task is included in the files. For the selection of the transferee, it was chosen to: — if there is a record with a provisional and final assessment, select the final; — if there are several records with final attacks per unique combination of transferee and deceased present the record with the select the target with the highest serial number; — if there are records of transferees without value of gross acquisition, tax due and net acquisition, these records shall be delete; If a acquirer still appears in the file several times after these steps, this is considered correct. After all, the person may have received an acquisition from several deceased persons. In order to reach a single record in the file per transferee, the amounts of a transferee’s multiple records are aggregated. For other variables, such as the position in the relationship with the deceased, the data of the record is used with the highest net acquisition. In the entire population there are about two thousand people with multiple acquisitions per year. Of the remaining unique acquirers, around 10 percent have an unknown BSN number. For this group, a relationship with the deceased is known. It turns out that this group consists mainly of &children ' 'other acquirers ' and, logically, &CSOs (ANBI/SBBI) ' It is striking that in previous years the number of unknown BSN numbers of the acquirer is considerably higher. ### Population Acquirers of estates of persons who died in the accounting year for which inheritance tax returns have been made.

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  • microdata
  • data-governance-act
  • odissei
  • dga

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