Estate Tax Returns / Death Duty Records Zeeland 1795/1818-1927

Since the beginning of the nineteenth century a tax was payable in the Netherlands on legacies and the residues of personal estate. This tax is in Dutch called "successierecht", meaning estate tax, death duty or legacy duty.
To determine the amount of tax to be paid by the legatees a list is drawn up called a "memorie van successie" (estate tax return of death duty record). Listed in here are the items of which the estate consists, the value of these items and the legatees. The tax returns done between 1818 and 1927 are kept in the provincial archives. Unfortunately not all tax returns still exist.

The records always state the legatees and their relationship with the deceased. Also in every record is stated whether the deceased had a will or a marriage contract. If this is the case, the date of the document and the name and place of business of the notary or solicitor are mentioned as well.

A "memorie" or tax return lists all the real estate owned by the deceased. The nature, size and lie of the property are also stated. The value of the real estate is given, but before 1878 only if the legatees were liable to pay tax. Details of other property of the deceased, such as household affects, bank accounts, cash, stocks and bonds, are also only listed if tax was to be paid. This was the case if the estate was worth more than 300 Dutch guilders. Before 1878 close relatives (children, grandchildren, greatgrandchildren, parents and grandparents) were exempt. From 1878 onwards these relatives had to pay taxes, but only if the estate was worth more than 1000 Dutch guilders. The amount of detailed tax return forms is therefor much higher after 1878. If the deceased had debts or claims these are listed in the tax return as well.

Sometimes you will find a certificate of proof of incapacity enclosed in the records. These were drawn up if the deceased had no real estate to his or her name.

The "memories van successie" were drawn up by the "Ontvanger der Successierechten van de Inspectie der Registratie en Successie" (tax-collector).

In the province of Zeeland the following tax-collector's offices have existed:

Zuid-Beveland
Goes 1818-1927
Noord-Beveland
Colijnsplaat 1818-1829, 1841-1854
Kortgene 1829-1841, 1854-1881
Goes 1881-1927
Walcheren
Middelburg 1818-1927
Veere 1818-1822
Vlissingen 1818-1843
Schouwen-Duiveland
Zierikzee 1818-1927
Tholen and Sint Philipsland
Tholen 1818-1826
Eastern part of Zeeuws-Vlaanderen
Hulst 1795-1927
Western part of Zeeuws-Vlaanderen
Oostburg 1795-1927(of this office all the records were destroyed in 1944 due to acts of war, exept those of the years 1882 and 1927)

The index to the estate tax returns lists the following items: Name of the tax-collector's office, itemnumber, name of the deceased, place and date of the death, inventory number of the original record, the number of the microfilm box in the Zeeuws Archief searchroom and in some cases special remarks.

Please take careful note of the following. It is possible to order copies of the listings in the group "Death duty records". To prevent disappointment we inform you that it is not possible to say anything about the contents of the tax return. For example if the deceased is a child there is no estate to speak of, so the information value of the tax return is nil. If you place an order it is advisable to do so only if you are convinced that the deceased had an estate worth at least 300 Dutch guilders and - before 1878 - possibly other legatees than his or her closest relatives.