Inheritance Law

In the Netherlands, there are two types of inheritance law. The law of intestate succession and the law of testamentary succession.

When the testator did not make a will, intestate succession law determines who the heirs are. In a normal family situation, this means that the testator's spouse and his children are the heirs. However, the spouse receives all assets belonging to the estate and the children receive only a non-exigible monetary claim. This is called the "legal distribution."

If there is a will made by the testator, then the will determines who the heirs are. We then speak of testamentary inheritance.

In a will, in addition to the designation of heirs, a variety of matters may be arranged by the testator. Therefore, when there is a will, it is important to study the contents of the will carefully.

If you have any questions about the contents of a will, please contact us.

An heir can accept an estate pure, accept it under the privilege of inventory or reject it. Once a choice is made, you cannot, in principle, reverse it at a later time.

When you accept an estate pure, it means that you accept not only the assets but also the debts of the estate. As a result, if the estate contains insufficient assets to pay all the debts of the estate, you will be liable with your private assets for the debts of the estate!

You can also choose to accept the estate under the privilege of estate planning. This is called "beneficent acceptance." You indicate that you only accept the estate when it turns out to be positive. You do not then become liable with your private assets for the debts of the estate. However, choosing to accept the estate as a beneficiary can have other disadvantages.

You may already know that debts of the estate exceed assets or you simply do not wish to receive anything from the testator. In that case, you can choose to reject the estate. You will then receive nothing from the estate.

Rejecting or accepting the estate can also be done in combination with an appeal to the legitimate portion. It is important to think carefully beforehand about the choice you are going to make. After all, the choice you make can have major consequences and is, in principle, irrevocable. We are happy to think along with you, so that you make the right choice for your specific situation.

One of the first questions that arises when a death occurs is who has the authority to make decisions. For example, when it comes to arranging the funeral, or, at a later stage, the sale of property belonging to the estate.

When there is a will, the testator often appointed an executor in the will. This is referred to as the "executor." The executor is then empowered but the question is exactly what powers the executor has. For the answer to that question, the contents of the will must be carefully examined.

The simplest form of an executor is the "funeral executor." This executor has (only) the authority to arrange the funeral. The most far-reaching authority has the "executor-settlement administrator." This executor may arrange the funeral, pay the debts of the estate, has administration of the estate and may distribute the estate to the heirs.

We also act as executors ourselves, if requested, and have extensive experience in assisting the executor with disputes that may arise during the settlement of an estate. Mirrorwise, we also regularly assist heirs who are dissatisfied with the performance of the executor. This can, under circumstances, lead to a petition being filed with the subdistrict court to dismiss the executor.

Sometimes the estate must be liquidated by a liquidator. This is referred to as the "liquidation." The legal regulation of the liquidation aims to provide additional protection for the creditors of the estate. There is a particular need for this if the estate is negative (debts exceed income).

The liquidation becomes applicable if one of the heirs has accepted the estate beneficently. This is the case even if an executor has been appointed and only otherwise if the executor makes what is known as an "ample declaration."

The liquidation may also become applicable by a ruling of the court on a petition to appoint a liquidator.

We regularly act as court-appointed liquidators. If you are wondering whether it would be wise in your situation to have a liquidator appointed, please contact us.

A bequest is a right of action granted by the testator in his will to a specific person. That person is called a "legatee." The bequest can cover a variety of claim rights. Think of specific movable or immovable property or, for example, a sum of money. The bequest gives the legatee the right to claim the bequest from the estate.

A bequest, in principle, falls to all heirs. This means that the legatee has a right of action against all heirs to dispense the bequeathed. However, the testator can also stipulate that the bequest be borne by a specific person. In short, the bequest has many guises.

A legatee can accept or reject the bequest. Unlike the heir, the legatee does not have to explicitly accept but is presumed to have accepted the bequest.

People sometimes say that in the Netherlands a parent cannot disinherit their child. This is incorrect. A child can indeed be disinherited by his parent(s). However, when a child is disinherited, the child can always appeal to its legitimate portion. The legitimate portion is half the size of the actual inheritance and only entitles the child to a monetary claim.

Also when a child has not been disinherited, however, it may be wise to invoke the legitimate portion in certain cases. This may be the case, for example, if substantial gifts were made by the testator during his lifetime. Under circumstances, these gifts will be taken into account when calculating the size of the estate, the legitimate portion. In that case, the legitimate portion may still be higher than the inheritance.

The doctrine of the legitimate portion is complicated and also has an expiration period of five years after the estate becomes open. Thus, you must make a choice within five years and actually invoke the legitimate portion!

Please feel free to contact us if you are wondering whether it is wise for you to invoke your legitimate estate.