Final income tax return of the deceased
The heirs file the deceased's final income tax return covering the period up to the date of death. It follows a special procedure at the tax office — usually handled by an accountant — after the death is first recorded in the tax registry.
Steps
- Record the death at the registry department of the deceased's tax office.
- Gather statements of salaries, pensions and interest for the year of death.
- Have an accountant file the return — the heirs sign as the liable parties.
Documents usually needed
- Death certificate
- Certificate of next of kin
- Tax documents
Frequently asked questions
Who files the deceased's income tax return?
The heirs, for income up to the date of death. First the death is recorded at the tax office's registry department — then the return is filed through a special procedure, usually via an accountant.
Does the deceased's tax number (AFM) close?
The AFM isn't deleted straight away — it stays open to complete the tax obligations (final return, inheritance tax). The tax office registry is updated that the taxpayer has died and the heirs are recorded.
The deadlines and details of this process change and vary case by case. Confirm them with a lawyer or notary — this guide provides administrative guidance, not legal or tax advice.
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