Please note: The algorithm descriptions in English have been automatically translated. Errors may have been introduced in this process. For the original descriptions, go to the Dutch version of the Algorithm Register.
Inheritance tax signal model (UDA-Erf)
- Publication category
- Impactful algorithms
- Impact assessment
- Field not filled in.
- Status
- In use
General information
Theme
Begin date
Contact information
Link to publication website
Link to source registration
Responsible use
Goal and impact
The aim of the algorithm is to support the handler at the Inland Revenue with advice so that the right people/heirs receive an invitation to file an inheritance tax return.
Considerations
It takes a lot of time to manually check the situation of all people who die every year and their heirs. Since 2020, the Tax Administration has been supported by an algorithm in assessing whether heirs may be liable for tax. The inheritance tax process has become more effective with the use of the algorithm; Tax Administration employees are now more targeted in the process where heirs are invited to file inheritance tax returns.
Human intervention
The decision to invite someone to file an inheritance tax return is always made by the handler. So not by the algorithm.
Risk management
Conditions, a quality framework, have been drawn up by the Tax Administration for the development of algorithms. This contains rules and agreements that are followed during algorithm development. The conditions of the Audit Service Rijk (ADR) are leading in this respect. When changes are made to the product, the Tax and Customs Administration checks whether the algorithm still meets the quality requirements. The Inheritance Act stipulates that nationality is used to determine the obligation to file a tax return if the deceased was resident abroad. To minimise the risk of profiling, a so-called indicator is used. The age of the surviving partner is also needed to calculate the right to the proceeds of the assets (usufruct). The Tax Administration is reluctant to use the personal data 'age' because of the risk of profiling. Therefore, it works with age groups. As a result, the exact ages of the surviving partner cannot be traced.
Legal basis
Operations
Data
Corporate tax return details, Income tax return details, Personal data relations, Wage data, Bank balances, Vehicle data, Property data
Technical design
The algorithm consists of a statistical model and a model based on business rules (business rule model). The statistical model determines the probability of a tax liability with the available data. This model is trained with cases that were previously assessed manually. The business rule model assesses the deceased person's situation through predefined rules.
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