Sterfhuisconstructie
decedent's estate structure
A sterfhuisconstructie is a tax structure under which, upon the death of the owner, assets or shares are transferred in a structured manner in order to minimise or defer tax liability.
The sterfhuis structure is primarily employed in family-owned businesses and estate planning. It involves the incorporation of a company that, upon the death of the founder or shareholder, transfers ownership to the heirs without triggering immediate inheritance tax or income tax on the full value of the interest.
This structure is of particular relevance as it safeguards business continuity while optimising the overall tax position. In practice, it is frequently combined with wills and shareholders’ agreements.
Lawyers and tax advisers evaluate the legal viability of the arrangement and the associated risks, including the possibility of recharacterisation by the Dutch tax authorities.
“The notary advised a sterfhuis structure to arrange the transfer of the family business to the heirs in a tax-efficient manner.”
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