Erfgenamen en legitieme portie: hoe behandelen in box 3?

The Dutch Tax Authority has clarified how heirs must account for a legitimate portion (legitieme portie) in their tax filings when a disinherited child claims their statutory inheritance share. Heirs cannot deduct this potential claim as a debt in box 3 (wealth tax) until the disinherited party actually makes a formal claim. Once claimed, the amount becomes deductible as a debt. Importantly, the claim has no retroactive tax consequences for heirs in previous years, even if the claim is made years after the original inheritance.