Dutch Supreme Court: “No taxable acquisition when entering into prenuptial agreement shortly before decease”

Last Friday, the Dutch Supreme Court (HR ECLI:NL:HR:2024:239) rendered a significant judgment that may impact your situation.

According to the Dutch Supreme Court’s ruling, entering into prenuptial agreement at the commencement or during the marriage does not automatically result in a taxable gift. This also applies when spouses are entitled to unequal (fractional) shares in the assets contributed to the community of goods. Only in exceptional cases should an amendment to the prenuptial conditions be considered a taxable acquisition.

This ruling emphasizes the importance of careful consideration when drafting prenuptial or partnership agreements and highlights the significance of tailored estate planning. The judgment provides opportunities for substantial savings in (inheritance) taxes, potentially benefiting you as well.

We would be happy to further discuss your specific situation. Please feel free to contact your advisor at STP Tax for consultation or email us at info@stp.nl.