Netherlands Taxation

Marriage and Burial Tax Records
The States of Holland imposed a tax on marriages and burials [impost op trouwen en begraven or gaardersregisters] on 26 October 1695. The tax continued until 1805. Places formerly belonging to the States of Holland are now the provinces of Noord–Holland and Zuid–Holland and some towns in the Noord–Brabant and Utrecht provinces. The tax was levied based on personal income, according to the following scheme:

Those who were too poor to pay were indicated by "Pro Deo," meaning no charge. These records include all religions, so they are especially valuable for Jewish and Catholic families or as replacements for Dutch Reformed Church records that have been destroyed.

These records are found in the Place search of the FamilySearch Catalog under:

NETHERLANDS, [PROVINCE], [TOWN] – TAXATION

The States of Zeeland also imposed a marriage tax. Records for 1704 to 1706 and 1764 to 1805 still exist. These are helpful because several of the church records for Zeeland province were destroyed during World War II. The 1704 to 1706 records are available at the state archives in Middelburg. The 1764 to 1805 records are arranged by island group in typed alphabetical order. Use a gazetteer to locate the name of the island that the town is on. Look in the catalog under:

NETHERLANDS, ZEELAND, [ISLAND] – TAXATION

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.

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.

If filmed, these records will be under one of the following headings in the catalog:

NETHERLANDS, [PROVINCE] – TAXATION

NETHERLANDS, [PROVINCE], [TOWN] – TAXATION

In addition to tax records, registers of corpses [registers van aangegeven lijken], burial registers [registers van begravenen], and death registers [registers van overledenen] were also created. These records have been filmed by the Family History Library. At times they will be included with church records because the sexton of the Dutch Reformed Church kept the record for the town administration. Other times they will be found under the subject heading "Public Records." Therefore, search the following headings in the catalog:

NETHERLANDS, [PROVINCE], [TOWN] – CHURCH RECORDS

NETHERLANDS, [PROVINCE], [TOWN] – PUBLIC RECORDS

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.

Records at the Family History Library
Memoranda of succession have been filmed for the provinces of Limburg, Groningen, and Overijssel. They are either cataloged on a provincial or district [canton] level. You can learn which district a municipality was in by using the historical gazetteer by Abraham Jacobus van der Aa (see the "Gazetteers" section).

Indexes only have been filmed for the province of Zeeland, and they are arranged by island.

To find these records in the catalog, search the Place search under:

NETHERLANDS, [PROVINCE] – TAXATION

NETHERLANDS, [PROVINCE], [DISTRICT] – TAXATION

NETHERLANDS, [PROVINCE], [ISLAND] – TAXATION

Locating Records Not at the Family History Library
For records not at the Family History Library, contact the state archives.

Friesland Tax Records
Many kinds of tax records exist for the province of Friesland. They are valuable because they often identify individuals who lived many years before the church records begin. In the catalog these will be found under the town. For rural areas they will be listed under the district [grietenij], which was basically the same as the later municipality [gemeente].

There are five main record types:


 * Floreenkohieren, 1700–1798. These are land tax records.
 * Quotisatiekohieren, 1748. These records have been published. They give the man’s name, his occupation, and the number of family members over 12 years of age and those under 12.
 * Reëlkohieren, 1711–1805. This land tax names owners and occupiers of land and houses.
 * Speciekohieren, 1748–1805. These records contain taxes on people (head tax), chimneys, horses, cattle, and cultivated land. The importance of these records is that they state from where and to where people moved.
 * Stemkohieren, 1640, 1698, 1708–1788. These are published lists that give the name of the landowner, renter or inhabitant, and neighbors.

Check the catalog under:

NETHERLANDS, [PROVINCE] – TAXATION

NETHERLANDS, [PROVINCE], [TOWN] – TAXATION

There are many other kinds of tax records for the Netherlands, such as the 40th penny, a 2 percent tax on real estate that was sold; and the fireplace, or chimney, tax. They will be found in the catalog under the town or province or in any of the several Dutch archives.