Reader question: Will and inheritance tax

If you are a Dutch national and emigrate from the Netherlands, you are liable to pay tax for the Inheritance Act for another 10 years in the case of legal fiction. This applies to donations above the exempt amount, and to your estate. Does this apply to you? Then you should not actually die within those ten years, or donate above the exempt amount. If you are not a Dutch citizen, the term is one year.

I can't help you with the other questions.

I assume that assets are taxed in the country where they are located. So wealth, in NL, inherited by.. a non-blood relative and no cohabitation contract, falls under the NLe highest bracket.
a will only indicates where you want to deviate from the normal inheritance law provisions of the country in question. In NL, inheritance goes through the "blood bond", and eventually to the NLe State. If you want to deviate from this, by having a friend, distant neighbor or anyone else inherit, you will have to lay this down legally. But .., the inheritance tax = inheritance tax applies to that.
That you think the NLe rates are too high.. I would say: start a political party, get the majority in the 2nd and 1st Chamber, and change the law. Also indicate with what you want to fill that gap in the income of “the Great Common Pot”, also known as the National Treasury. where to economize elsewhere. I would say: stop consumptive money transfers (WW, WAO, AOW) to people who live outside the EU and therefore withdraw money from the NL/EU economy.