DigiD after death: what you can and can't do
After someone dies, their DigiD isn't blocked straight away, but you're not officially allowed to just use it either. So what can you actually do? And how do you handle tax affairs, benefits and the Berichtenbox without getting into trouble? In this article we lay it all out.
You don't think about it until it happens. Someone dies, and suddenly you have to deal with dozens of things at once. The funeral, calling the bank, notifying employers, cancelling insurance policies. And then you run into something almost no one is prepared for: the digital world of the deceased. Because what actually happens to DigiD when someone is no longer around?
It's a question that catches many next of kin off guard. According to figures from CBS (source: CBS, 12-03-2026), around 173,000 people died in the Netherlands in 2025, over 1,200 more than the year before. Due to an ageing population, that number will only keep rising in the years ahead. That also means: more and more next of kin having to deal with settling digital government affairs. And research by SeniorWeb (January 2026) shows that a staggering 77 per cent of Dutch people have not arranged their digital legacy, or have only done so partially. That creates a lot of headaches for those left behind.
In this article we walk you through everything you need to know about DigiD after a death. No bureaucratic waffle, just clear answers to the questions that actually matter.
What happens to DigiD after someone dies?
When someone dies and the municipality receives the death registration, the passing is recorded in the Personal Records Database (BRP). DigiD receives that notification and locks the account: it's no longer possible to request a new activation code. But, and this is where it gets confusing, the existing DigiD password technically continues to work.
The Berichtenbox (message box) on MijnOverheid typically receives a so-called 'deceased status' within 24 hours. From that point on, government agencies stop sending new digital messages to the deceased. Mail then goes via the regular letterbox, addressed to "the heirs of" the deceased. But messages that were already in the Berichtenbox? Those simply stay there. And you can only access them with the DigiD login details of the deceased.
This is where the grey area begins. Strictly speaking, logging in with someone else's DigiD counts as identity fraud. But the reality is more nuanced. The Tax Authority processes a tax return filed via the DigiD of a deceased person without issue, according to the Consumentenbond (Dutch Consumers' Association). And the National Ombudsman previously noted that the use of a deceased person's DigiD by next of kin is "tacitly tolerated."
Practical tip: Write down the DigiD login details of your loved one in good time and store them in a safe place, such as a sealed envelope in a safe. Not necessarily to use them, but so that as next of kin you at least know what the options are.
The next-of-kin authorisation: the official route
The Tax Authority has developed a formal solution for the problem: the next-of-kin authorisation (nabestaandenmachtiging). This allows you as an heir or executor to link your own DigiD to the tax environment of the deceased. You then log in via "For someone else" on DigiD, and gain access to Mijn Belastingdienst (My Tax Authority), Mijn Toeslagen (My Benefits) and the 'Payments and receipts' overview.
You can apply online or at a Tax Authority service desk. Online you need: your own DigiD, the details of the deceased and (if there is a will) a certificate of inheritance or executorship. Is there no will? Then a fixed order of priority applies: first the partner, then children, then parents, brothers and sisters. The authorisation can be requested from one week after the death.
What you can concretely do with it: view tax affairs, file an income tax return (from 1 March of the year following the death), view and amend benefits, and pay outstanding amounts via iDEAL. What you cannot do with it: provide a bank account number for a refund, view an inheritance tax return that has already been filed, or get help at the service desk (desk staff are technically unable to use the authorisation).
Practical tip: Apply for the next-of-kin authorisation as soon as you can, so one week after the death. Don't wait until you receive the letter from the Tax Authority. This prevents unnecessary delays in the settlement process.
Tax return for a deceased person: the rules for 2026
After a death, an income tax return still needs to be filed for the year in which the person died. That sounds logical, but in practice it's trickier than it seems. You can file the return digitally via the next-of-kin authorisation (with your own DigiD), or on paper using the so-called F-form. You can request that form from the Tax Helpline for next of kin: 0800 - 235 83 54.
New for deaths in 2026 is that the filing deadline for inheritance tax has been extended to 20 months. This makes it easier to complete the income tax return first and then deal with the inheritance tax afterwards. Can't manage it within 8 months? Then you can request an extension, but be aware: after that you'll pay 5% tax interest on an annual basis (2026 rate). You can avoid that interest by requesting a provisional assessment for inheritance tax from the Tax Authority.
Was the deceased your tax partner? Then you may choose to file as tax partners for the entire year, even if the death occurred halfway through the year. This can be financially advantageous, because you can divide income and deductions across the full year. In that case, do wait to file until after the end of the tax year, so that all income data is complete.
Practical tip: Make use of the online trial return on the Tax Authority website. Choose 'form return IH' and select 'blank'. This gives you a preliminary picture of the situation, without submitting anything definitive.
The Berichtenbox: why next of kin get stuck
The Berichtenbox on MijnOverheid is perhaps the most common pain point next of kin encounter. For years, government agencies sent messages to the digital mailbox of a deceased person, while next of kin couldn't access it. The National Ombudsman raised the alarm, and the situation has since improved: after registration of the death, the MijnOverheid account receives a deceased status and digital delivery stops.
But "improved" is not the same as "resolved." Messages that were already in the box before the death don't disappear. And if you don't have the login details of the deceased, you simply can't access them. Cancelling the MijnOverheid account of a deceased person is also not possible. And a DigiD that isn't actively used only expires after three years.
The government is working on structural improvements through the Life Events programme (Levensgebeurtenissen). Rijksoverheid.nl/overlijden now offers a personalised overview where next of kin can create a tailored checklist. Over 150 municipalities include a letter with the death certificate that directs next of kin to this overview. The National Register of Deceased Persons (NRO) also helps with reporting a death to private parties, so that next of kin don't have to call every organisation separately.
Practical tip: Go to rijksoverheid.nl/overlijden and fill in the questionnaire. You'll get a tailored overview of everything you need to arrange, including the order and which authority to contact.
The digital legacy: more than just DigiD
DigiD is just the tip of the digital iceberg. Think of email accounts, social media, streaming services, cloud storage, webshop accounts and online banking. After a death, ongoing subscriptions simply continue, and the costs add up. Only the health insurance stops automatically; everything else you have to cancel yourself.
PostNL offers a Next of Kin Service that redirects the deceased's post to a different address. Facebook and Instagram give you the option to designate a legacy contact while you're still alive. Google has the Inactive Account Manager, which lets you decide what happens to your data after a period of inactivity.
But the vast majority of Dutch people have arranged nothing for this. The aforementioned 77 per cent who haven't sorted out their digital legacy leave next of kin behind with a puzzle of accounts, passwords and subscriptions. A digital vault, set up through a notary, can offer a solution. In it you record which accounts you have, what the login details are, and what should happen to them after your death.
It may sound overwhelming, but the reality is: a funeral in 2026 costs on average between 7,000 and 10,000 euros (source: Nibud and DELA). If on top of that subscriptions keep running for months because no one knows where they are, the bill quickly mounts further.
Practical tip: Make a simple list today of all your digital accounts, associated email addresses and payment methods. Store that list in a place your next of kin know about. It doesn't have to be a digital vault at the notary; a clear overview in a sealed envelope is already a huge step.
Financial protection: prevent next of kin from facing surprises
The financial side of a death is often underestimated. Beyond the funeral costs themselves, there are notary fees for a certificate of inheritance, potential inheritance tax, ongoing fixed expenses and the settlement of the estate. Research by Nibud found that 45 per cent of people with funeral insurance are insufficiently covered for the actual costs. And with an average funeral in 2026 easily heading towards 8,000 to 10,000 euros, that's a serious risk.
Funeral insurance doesn't cover everything, but it can absorb a large portion of the direct costs. Insurers such as DELA, ASR and Monuta offer various forms: a capital policy (which pays out a sum), a service policy (which arranges the funeral itself) or a combination of both. The difference comes down to whether your next of kin retain control over how the money is spent, or whether the insurer organises the funeral.
Whatever you choose: regularly check whether the insured amount still matches the current costs. A policy taken out ten years ago at 6,000 euros probably no longer covers the full funeral in 2026. And that's while costs have risen by around 40 per cent in recent years, faster than general inflation.
Practical tip: Check your current funeral insurance and compare the insured amount with the current funeral costs. Is there a gap? Then it may be wise to increase the policy or look for additional cover.
Conclusion
DigiD after a death is a topic almost no one thinks about in advance, yet nearly every next of kin will have to deal with it. The official rules are strict (you may not use someone else's DigiD), the practice is grey (the Tax Authority sometimes accepts it anyway), and the solutions exist, but you need to know about them.
The next-of-kin authorisation is the proper route for tax affairs. The Berichtenbox remains a bottleneck, although improvements are actively being worked on. And the broader digital legacy? That starts with you, now, by getting your affairs in order before someone else has to do it for you.
The most important thing you can do: discuss this topic with your loved ones. Not because it's pleasant, but because it can prevent an enormous amount of stress and uncertainty. And do you want to know if you're financially prepared for the costs that come with a death? Compare funeral insurance policies and find out which cover suits your situation.