Community of property (Dutch law)

If you are married or in a registered partnership, a divorce will always require an assessment of how your relationship must be settled financially under Dutch law. If you did not enter into a marital property agreement (huwelijkse voorwaarden), either the former statutory regime or the current statutory regime may apply to you.

On 1 January 2018, the limited community of property regime entered into force. This new regime applies to everyone who married or entered into a registered partnership on or after 1 January 2018. For marriages and registered partnerships entered into before 1 January 2018, the former regime continues to apply: full community of property.

For some time to come, we will therefore continue to see both the former and the current Dutch marital property regimes in practice.

Married before 1 January 2018? Full community of property applies

What did the former Dutch marital property regime look like? For marriages entered into before 1 January 2018, full community of property applies automatically—provided that no marital property agreement was made.

Full community of property means that all existing assets and future assets fall within the community. Inheritances and gifts also fall within the community of property unless an exclusion clause (uitsluitingsclausule) applies.

Upon divorce, the community of property is divided equally (50/50).

Married on or after 1 January 2018? Limited community of property applies

Under the current Dutch marital property regime, the position is different. For marriages entered into on or after 1 January 2018, limited community of property applies automatically—unless a marital property agreement was made.

Under limited community of property, only the assets built up from the date of marriage fall within the community, as well as assets that you already owned jointly before the marriage. Assets that each of you owned separately before the marriage remain outside the limited community. Inheritances and gifts also remain outside the limited community of property, even if no exclusion clause applies.

Upon divorce, the limited community of property is divided equally (50/50). Inheritances, gifts and pre-marital assets are therefore no longer shared in divorces relating to marriages entered into on or after 1 January 2018.

Good record-keeping is important

Under the current Dutch marital property regime, keeping proper records is important. If you and your partner dispute the ownership of an asset and neither of you can prove entitlement to it, the asset is deemed to be jointly owned. Good record-keeping is therefore crucial, particularly for evidential purposes when settling the limited community.

But who does that in practice? To avoid evidential difficulties in the event of a divorce, we recommend preparing a statement of initial assets (staat van aanbrengsten) when you marry. This records what you and your partner each own at the start of the marriage and what will remain outside the division if you later divorce. Also keep good documentation of any gifts and inheritances you receive.

Questions about dividing a community of property?

In the event of a divorce, the property-law consequences of your financial conduct often only become fully apparent. If you have your own business, this can create additional complexity.

It is important to seek careful and expert guidance when disentangling marital and/or private assets, taking into account, among other things, tax-law aspects. We have the specialists in-house.