Inheritance law
When someone passes away, there is often a great deal to deal with. As a partner, family member, or a person designated in the deceased’s will, you may be confronted with an estate, which is often not straightforward to settle. Inheritance law is complex, emotions frequently run high, and interests may conflict.
Our inheritance lawyers have many years of experience in advising on and conducting legal proceedings relating to the settlement and distribution of estates. We assist clients in difficult and sensitive situations, for example in disputes between heirs, discussions concerning the statutory minimum share, the statutory distribution regime, the role of the executor, or the administration of an estate.
Sometimes it is possible to reach a solution together; sometimes court proceedings are unavoidable. In both situations, you know where you stand with us: we provide clear legal advice, remain attentive to the human aspect, and, where necessary, take a firm position in the proceedings.
You can also turn to us if there is not (yet) a dispute. We advise on the interpretation of a will and its financial consequences. In addition, we can provide background advice on matters such as the rights and obligations of an executor and an appropriate approach to settling an estate in order to prevent disputes. This offers clarity at a time when it is often much needed.
Our inheritance law expertise
Statutory minimum share
If, in the Netherlands, a parent wholly or partially disinherits a child, this does not automatically mean that the child loses all entitlement to the estate. The child is entitled to a so-called statutory minimum share, a minimum entitlement regardless of the contents of the will. This share, amounting to approximately half of the statutory inheritance portion, takes the form of a monetary claim rather than a right to specific assets of the estate. This right must be asserted within five years of the parent’s death, subject to strict statutory time limits for both the claim and its payment.
Administration of an estate
After a death, financial and legal matters must be dealt with. This process is also referred to as the administration of the estate. If the heirs accept the estate subject to conditions, the debts must be paid and the assets assessed at their value so that they can be distributed among the heirs. An administrator, appointed by the heirs or by the court, manages this process.
Statutory distribution of an estate
The statutory distribution regime applies where there is no will or where it has been explicitly included in the will. It applies if the deceased leaves behind a spouse and one or more children. Under this regime, the surviving spouse automatically acquires all assets and is responsible for the debts, while the children receive a non-enforceable monetary claim. This claim becomes enforceable only upon the death of the surviving spouse or if the surviving spouse encounters financial difficulties.
Executor
In a will, the testator may appoint an executor to manage and settle the estate. The executor may be an heir or an external party, such as a civil-law notary. The executor is responsible for promptly preparing an inventory of the estate, managing the estate, and keeping the heirs informed throughout the process. As long as an executor has been appointed, the heirs may not settle the estate themselves. Once the executor has completed their duties, they must account for their actions to the heirs.
Estate mediation
A death often brings intense emotions. Disputes concerning estates are therefore common and usually stem from underlying, long-standing issues rather than the inheritance itself. Naturally, a matter may be brought before a court, but court proceedings are lengthy and the outcome is often uncertain. Estate mediation offers an alternative, whereby an impartial mediator assists heirs in identifying the underlying conflict and reaching respectful agreements.
Settlement of an estate
An inheritance, or as referred to here, the estate, consists of the assets of the deceased that must be distributed among the heirs and, where applicable, those designated in the will.
An estate consists of assets and debts. The settlement of an estate takes place in stages. First, it must be determined whether a will exists and what it provides. If there is no will, the law determines who inherits, what each person receives, and the extent of each heir’s liability. Inheriting does not only mean receiving assets; it may also mean assuming responsibility for the deceased’s debts.
As an heir, you therefore have three options:
- Accept the estate unconditionally,
- Accept the estate subject to conditions,
- Reject the estate.
We set out these steps below.
There is a will
A will records the final wishes of the deceased. It may determine:
- What is to happen to the estate,
- Who the heirs are,
- Who manages the estate, i.e. who is appointed as executor,
- How the estate is to be distributed,
- Who receives a bequest without being an heir,
- Whether certain heirs are disinherited.
Please note: disinheritance does not mean that an heir receives nothing, but rather less, namely half of what the heir would normally receive.
There is no will
In that case, statutory inheritance law applies. Under this regime, inheritance is determined by a statutory family relationship with the deceased.
The law distinguishes four successive groups of heirs:
- Spouse or registered partner, children and grandchildren,
- Parents, brothers and sisters, or their children,
- Grandparents or their children,
- Great-grandparents or their children.
If you are unsure whether a will exists, this can be checked in the Dutch Central Register of Wills, which also records the notary who drew up the most recent will.
Accepting or rejecting the estate
As explained above, you have three options as an heir. It is important to consider these carefully, as the choice is irrevocable.
We set these options out below.
Unconditional acceptance
You accept the estate in full. You are entitled to your share of the assets of the deceased, but you are also personally liable, with your own income and assets, for any debts of the deceased. Where there are multiple heirs, each bears their share of the debts. However, any creditor of the deceased may choose to pursue a single heir, who must then recover the relevant portions from the other heirs.
Acceptance subject to conditions
If you are unsure about the composition of the estate, you may submit a written declaration to the court accepting the estate subject to conditions. You then reserve your position while the assets and debts of the deceased are established. In that case, you are not personally liable for the deceased’s debts and you do not yet receive any assets from the estate.
Rejection of the estate
You receive nothing from the estate and you are not liable for any debts of the deceased. Rejection takes effect retroactively from the date of death. After rejection, inheritance passes automatically to the next eligible person under statutory inheritance law.
If you have minor children (under the age of 18), please note: the estate must also be rejected on their behalf, which requires authorisation from the sub-district court. If this is not done within three months, the law assumes that the children have accepted the estate subject to conditions.
Even where a will exists, the testator cannot determine whether an heir must accept or may reject an inheritance; this remains a matter of free choice.
Legal proceedings in inheritance matters
Inheritance disputes are common in the Netherlands. If heirs or beneficiaries are unable to resolve a dispute, a court will have to decide the matter on the basis of Dutch inheritance law.
This area of law contains many pitfalls, such as statutory deadlines and procedural requirements that must be observed in order to avoid losing rights. In such circumstances, experienced legal guidance is essential. The inheritance lawyers of RWV are well acquainted with this field.
Where there is a legal dispute accompanied by strong emotions, but the parties remain able to communicate, estate mediation may be worth considering. This requires that all parties are willing to listen to one another and jointly seek a solution that accommodates the various interests as far as possible.
International inheritance law
In some cases, a person passes away abroad. In other cases, the deceased dies in the Netherlands but holds a nationality other than Dutch. These are just a few examples of situations in which international inheritance law may apply.
If such a matter cannot be resolved amicably, questions arise as to which court has jurisdiction, in which country, and which law that court must apply.
The Hague Convention on the Law Applicable to Succession of 1989 sets out which law applies in specific situations. In addition, the European Succession Regulation of 2015 governs jurisdiction and, in certain cases, the applicable law. The interaction of these rules makes international inheritance disputes particularly complex.
what our clients say about us
It is always challenging to be involved as an outsider in a situation where many facts are crucial to resolving a difficult and long-standing case as quickly as possible. However, Birgitte seems to have no trouble with that at all. She is able to structure both the factual/business aspects and the emotional components effectively, allowing her to get started quickly and take control of the process. That is very reassuring and instills confidence. Thank you for the great collaboration, Birgitte!
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Why engage our inheritance lawyers?
Are you involved, or likely to become involved, in an inheritance matter? We invite you to discuss your situation with our inheritance lawyers. What steps can you already take? What should you do, or refrain from doing, once an estate is involved? What is the best strategy to keep financial, emotional and personal considerations in balance, and to maintain your own equilibrium?
