Survivors’ property (from 01-01-2007)

Description

This component contains data on the assets of deceased persons belonging to the population of the Netherlands at the beginning of the reporting year. More information on how to access the data: > https://www.cbs.nl/nl-nl/onze-diensten/maatwerk-en-microdata/microdata-zelf-onderzoek-doen ### Methodology When compiling the data for the estates, information from different sources is used. In addition to the data on the number of deceased people from the population statistics, data from the tax authorities are used for derivation of the various assets. When compiling the data, a distinction is made on the basis of data for estates with and without inheritance tax return (inheritance tax). Data from different sources are used to compile the data on estates. This concerns data from: — The population statistics of the CBS, — The tax authority’s inheritance tax return, — Data from the comprehensive wealth records based on the income tax administration, and The basis for statistics is the population of the deceased in a given year. For the deceased for whom inheritance tax returns have been made, the details of succession law of the tax authorities are used. 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. declaration details of the assets left behind; 3. details of the acquirers (heirs), the extent of acquisition and the tax to be paid. It is possible to link these three files together. For deceased persons without inheritance tax declaration, integral asset files are used to add assets. The additions from these stocks mainly concern the smaller assets that, in principle, do not meet the criteria for the levying of inheritance tax. The aforementioned data files are edited and linked. The data and tables for the estates are compiled from the resulting files. ### Population Deaths from the population of the Netherlands on 1 January of the reporting year (actual end of the year preceding the reporting year).

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Tags

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

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