A growing number of people in the Netherlands are including charities in their wills. According to the Geven in Nederland donations report, 54% of people aged 55 and older have drawn up a will, and around 8% of this group have included a charity in it.
Separate research linked to Toegift.nl (a collaboration of CBF-recognised charities) points to a similar trend. It estimates that about 324,000 Dutch people aged 50+ have a charity in their will, up from 234,000 the year before.
Why this is rising
Researchers and charities point to a few long-term reasons behind the growth:
Ageing society: More people are reaching an age where they begin planning inheritance decisions.
More people without children: People without direct heirs are more likely to look beyond family when deciding where assets go.
More awareness and campaigns: Charities have invested heavily in “legacy giving” campaigns, and the Toegift/CBF reporting says this has encouraged more people to talk about their inheritance at home.
There is also a practical reason that makes charities attractive as beneficiaries: many of them are registered as ANBI (Public Benefit Organisations), which can have tax advantages.
How much money could this become
The projections are large. Researchers behind Geven in Nederland expect that annual income from charitable legacies could rise to €2.1 billion per year by 2048, and in a more optimistic scenario to €6.7 billion per year.
These numbers are forecasts rather than guarantees. They depend on demographics, household wealth, housing prices, and how many people continue to include charities in their wills. Still, they show why charities increasingly see wills as a major long-term source of funding.
Photo Credits: Sven Mieke/Unsplash
Legacy giving is already a major income stream
Even before the projected growth, inheritance gifts are already significant for Dutch charities. Recent summaries of CBF-based data reported that the 200 largest charities received a record €464 million from legacies in 2023, up from €377 million in 2022 (a 23% increase).
However, experts also warn that legacy income can be volatile. A small number of very large gifts can push totals up in one year, which makes year-to-year comparisons tricky.
What it means for taxpayers and heirs
A key detail in the Netherlands is that charities with ANBI status do not pay Dutch inheritance tax on inheritances used for the public benefit. That means more of the gift can go directly to the cause.
For individuals, the main decision is not about tax savings for themselves, but about personal priorities: how much they want to leave to family, and whether they also want to support a cause they care about. Dutch notary guidance notes that you can leave a charity a fixed amount (a legate) or make the charity a co-heir, depending on what you want.
Not everyone is happy with charitable inheritances
The rising trend also creates tension in some families. NOS reported cases where relatives were surprised or upset when they discovered a charity had been included in a will, especially when the family expected to inherit everything. In some situations, disputes start after death, when communication is no longer possible and emotions run high.
This is one reason experts often stress the importance of clarity. When individuals communicate openly about their chosen charity and its purpose, potential conflicts later will be less likely.
Why charities are watching this closely
For charities, legacy income is often different from regular donations. It can be larger, but it is also less predictable and can take time to arrive (for example, if an estate takes years to settle). That uncertainty affects planning, hiring, and long-term projects.
At the same time, many charities see legacy giving as a stable part of future funding, especially as other income sources (like corporate giving) can fluctuate with the economy.
What happens next
If the trend continues, inheritance gifts could become one of the most important funding sources for Dutch charities over the next two decades. But growth will depend on trust in the charity sector, clear rules, and people feeling comfortable discussing their wills earlier.
For households, the shift is a reminder that inheritance planning in the Netherlands is becoming more common and more personal, because many people now want their legacy to support both family and a wider cause.
