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Netherlands Taxation: Difference between revisions
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=== Inheritance Tax Records === | === Inheritance Tax Records === | ||
Research use: Provides linking information for father, son, grandfather and other relationships. | |||
Record type: Lists of those paying inheritance tax and other assessments. | |||
Time Period: 1240-present. | |||
Content: Names of those who paid taxes on inheritances, relationships, residences, property values, event dates, occupations, exemptions. Includes property transfers, changes of ownership, and improvements. | |||
Location: State, provincial, city municipal and regional archives and accounting centers.<ref name="profile">The Family History Department of the Church of Jesus Christ of Latter-day Saints, “Family History Record Profile: The Netherlands,” Word document, private files of the FamilySearch Content Strategy Team, 1987-1998.</ref> | |||
Collateral succession [''collaterale successie'']. This is a tax on inheritances received from collateral lines, that is, from brothers, sisters, aunts, uncles, persons other than parents, and grandparents (who would be direct line). The tax was levied on property left by the death of unmarried persons and married people who died childless. Collateral succession tax records cover 1591 to 1811, although many do not begin until 1700. The tax was imposed in the States of Holland and those lands controlled by the States General in 1658. The records did not cover the entire country until 1806, when a law dated 4 October 1805 took effect. These later records cover 1806 to 1811 and sometimes to 1817. They give the deceased person’s name, date of death, heirs, and estate value. | Collateral succession [''collaterale successie'']. This is a tax on inheritances received from collateral lines, that is, from brothers, sisters, aunts, uncles, persons other than parents, and grandparents (who would be direct line). The tax was levied on property left by the death of unmarried persons and married people who died childless. Collateral succession tax records cover 1591 to 1811, although many do not begin until 1700. The tax was imposed in the States of Holland and those lands controlled by the States General in 1658. The records did not cover the entire country until 1806, when a law dated 4 October 1805 took effect. These later records cover 1806 to 1811 and sometimes to 1817. They give the deceased person’s name, date of death, heirs, and estate value. | ||
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NETHERLANDS, [PROVINCE], [TOWN] – TAXATION | NETHERLANDS, [PROVINCE], [TOWN] – TAXATION | ||
'''Memoranda of succession [''memories van successie''].''' A law of 27 December 1817 required an official document or memorandum of succession be filed in the District Office for Inheritance Rights for each person who died. For young children a "negative" memorandum was to be recorded. In reality, documents were not created for everyone. The records give the deceased’s name, occupation, death date and place, heirs (normally living children) and their residences, spouse’s name, estate value, and real estate location and tax assessment value. If the deceased had a will the date and name of the notary public is given. The records cover 1818 to 1900. The main purpose for using these records is to learn who the heirs were and where they lived. | '''Memoranda of succession [''memories van successie''].''' A law of 27 December 1817 required an official document or memorandum of succession be filed in the District Office for Inheritance Rights for each person who died. For young children a "negative" memorandum was to be recorded. In reality, documents were not created for everyone. The records give the deceased’s name, occupation, death date and place, heirs (normally living children) and their residences, spouse’s name, estate value, and real estate location and tax assessment value. If the deceased had a will the date and name of the notary public is given. The records cover 1818 to 1900. The main purpose for using these records is to learn who the heirs were and where they lived. | ||
=== Records at the Family History Library === | === Records at the Family History Library === | ||