If the deceased was resident in the Netherlands at the time of death, the entire estate is taxed there (unlimited tax liability). This also applies if the deceased was a Dutch national and had not emigrated for more than ten years. If this is not the case, Dutch inheritance tax law only applies to the assets in the estate that are located in the Netherlands (limited tax liability).
If the heir is a German national who has not lived abroad for more than five years or other persons who have their domicile or habitual residence in Germany, they are subject to unlimited tax liability in Germany with regard to the acquisition of the inheritance (Section 2 ErbStG). This can therefore lead to Double taxation of heirs come. The only possible remedy would be a Crediting of taxes already paid abroad. However, this can only on real estate and business assets be made, § 21 ErbStG. If you have any further questions, please contact your specialist inheritance lawyer in Düsseldorf and Krefeld, Dr Michael Gottschalk.