Netherlands Inheritance Guide for Nagoya (名古屋市)
This guide covers inheritance tax implications for Netherlands nationals who own or inherit property in Nagoya, Japan. Central Japan's largest city and a major industrial hub. Home to many foreign workers in the automotive and manufacturing sectors.
Nagoya is home to approx. 88,000 foreign residents, predominantly from Vietnamese, Chinese, South Korean. While Netherlands nationals are a smaller community, the same inheritance tax rules apply to all foreign nationals with property in Nagoya.
Netherlands Inheritance Tax Status
The Netherlands imposes inheritance tax (erfbelasting) at rates from 10% to 40%. Spouse: 10%–20% with €723,526 exemption. Children: 10%–20% with €22,918 exemption. Others: 30%–40%.
Note: Japanese inheritance tax applies to property in Japan regardless of Netherlands's domestic tax regime.
Property Values by District in Nagoya
| District | Land Value (路線価) |
|---|---|
| Naka-ku (中区) | ¥650,000/㎡ |
| Higashi-ku (東区) | ¥400,000/㎡ |
| Chikusa-ku (千種区) | ¥320,000/㎡ |
| Showa-ku (昭和区) | ¥280,000/㎡ |
| Minato-ku (港区) | ¥140,000/㎡ |
| Moriyama-ku (守山区) | ¥120,000/㎡ |
路線価 (rosenka) is the NTA assessed land value, approximately 80% of market value. Basic deduction with 2 heirs: ¥42,000,000. Calculate for your specific address.
Nagoya Overview for Netherlands Nationals
Average Land Value
¥220,000/㎡
Value Range
¥120,000–650,000/㎡
Foreign Residents
~88,000
Estimated Tax (100㎡ at city average, 2 heirs)
¥0 (Tax-Free — within basic deduction)
Property Characteristics in Nagoya
Higher ratio of detached houses compared to Tokyo/Osaka. Lot sizes tend to be larger (80–150㎡ typical). Factory/warehouse properties near port areas may have industrial-use valuation affecting inheritance tax calculation.
Applicable Law for Netherlands Nationals
Under Japan's Act on General Rules for Application of Laws (法の適用に関する通則法, Article 36), the inheritance of a person is governed by the national law of the decedent.
Dutch Civil Code (Burgerlijk Wetboek, Book 4) governs succession. As an EU member, the Netherlands applies the EU Succession Regulation (Brussels IV): the law of habitual residence applies by default, with the option to choose national law.
Important: The applicable succession law is determined by nationality, not by the location of property. Even for property in Nagoya, Netherlands succession law may govern inheritance rights — but Japanese tax law always determines the tax obligation on Japan-situs property.
Renvoi (反致): May Apply
Under Brussels IV, renvoi is generally excluded for intra-EU cases. For non-EU situations (assets in Japan), Dutch conflict rules may refer to lex rei sitae for immovable property, resulting in renvoi to Japanese law.
Tax Obligation in Nagoya
Unlimited Taxpayer (無制限納税義務者)
Taxed on all worldwide assets.
Applies if: domiciled in Japan, OR foreign national with residence visa who has lived in Japan for 10+ years.
Limited Taxpayer (制限納税義務者)
Taxed only on assets in Japan.
Applies if: not domiciled in Japan, OR foreign national who has lived in Japan for less than 10 years.
Double Taxation Warning: While Japan has a tax treaty with Netherlands, it does not cover inheritance tax. Relief must be claimed under Japan's domestic foreign tax credit (相続税法 第20条の2) or Netherlands's domestic provisions.
Nagoya-Specific Inheritance Considerations
1.Many foreign workers in the automotive sector (Toyota-related) own property in surrounding cities — Nagoya tax offices handle a high volume of international cases
2.Brazilian community is concentrated in nearby Toyohashi and Hamamatsu but may own Nagoya property
3.Linear Chuo Shinkansen development is driving land value increases in certain areas
4.Aichi Prefecture has a comparatively high rate of detached house ownership among foreign residents
Filing Inheritance Tax in Nagoya
Inheritance tax returns must be filed within 10 months of the date of death at the tax office with jurisdiction over the decedent's last address.
Relevant Tax Offices in Nagoya:
- •Nagoya-Higashi Tax Office (名古屋東税務署)
- •Nagoya-Naka Tax Office (名古屋中税務署)
- •Chikusa Tax Office (千種税務署)
For Netherlands nationals, additional documentation may be required including translated certificates from Netherlands. Filing in Japanese is required — most Netherlands nationals engage a tax accountant (税理士) to handle the filing.
Required Documents for Netherlands Nationals
Verklaring van Erfrecht
Dutch notarial declaration of inheritance, proving heir status and authority to act.
Uittreksel BRP (Population Register Extract)
Extract from the Dutch Basisregistratie Personen showing personal and family details.
Apostille
Netherlands is a Hague Convention member. Apostille from the Rechtbank (court).
Certified Japanese Translation
All Dutch-language documents translated into Japanese.
Frequently Asked Questions
How much is inheritance tax on property in Nagoya for Netherlands nationals?
With an average land value of ¥220,000/㎡ in Nagoya, a 100㎡ property is valued at approximately ¥22.0 million. With 2 heirs, this falls within the basic deduction (¥42 million), so no tax would be owed. However, values in Nagoya range from ¥120,000/㎡ (Moriyama-ku (守山区)) to ¥650,000/㎡ (Naka-ku (中区)), so actual tax varies significantly by location.
Which law applies to Netherlands inheritance in Nagoya?
Dutch Civil Code (Burgerlijk Wetboek, Book 4) governs succession. As an EU member, the Netherlands applies the EU Succession Regulation (Brussels IV): the law of habitual residence applies by default, with the option to choose national law. The location of property in Nagoya does not change the applicable law — it is determined by the decedent's nationality. However, Japanese inheritance tax applies to property located in Japan regardless of which country's succession law governs.
Do Netherlands nationals need to pay inheritance tax on property in Nagoya?
Yes, if the heir or decedent has a domicile in Japan. Japan has a tax treaty with Netherlands that may provide relief from double taxation. For reference: The Netherlands imposes inheritance tax (erfbelasting) at rates from 10% to 40%. Spouse: 10%–20% with €723,526 exemption. Children: 10%–20% with €22,918 exemption. Others: 30%–40%.
Which tax office handles inheritance tax filings in Nagoya?
Inheritance tax returns in Nagoya are filed at the tax office that has jurisdiction over the decedent's last address. Main tax offices: Nagoya-Higashi Tax Office (名古屋東税務署), Nagoya-Naka Tax Office (名古屋中税務署), Chikusa Tax Office (千種税務署). The filing deadline is 10 months from the date of death.
What are typical land values in different parts of Nagoya?
Land values (路線価) in Nagoya vary significantly by district: from ¥120,000/㎡ in Moriyama-ku (守山区) to ¥650,000/㎡ in Naka-ku (中区). These are the NTA assessed values (路線価), which are approximately 80% of market value.
Need Help with Inheritance in Nagoya?
Get connected with English-speaking tax professionals experienced in international inheritance cases in the Nagoya area.
Netherlands Guides for Other Cities
Nagoya Guides for Other Nationalities
This tool provides rough estimates only. It does not constitute tax advice or tax filing services. Actual tax obligations may differ significantly. Please consult a licensed tax professional (税理士) for accurate calculations. Land values are based on NTA published data and may not reflect current market conditions.