Month: January 2018

In the Netherlands, you can determine who your heirs are in a will and, in principle; the inheritance is divided according to this will.

If there is no will, the inheritance law will determine who the heirs to the person’s estate are. In general, if the deceased was a resident of the Netherlands, the Dutch inheritance laws are applicable, even if the deceased was a non-Dutch national.
As this is a more complicated matter, it is best to seek advice from a lawyer who is specialised in international law of inheritance.

Four categories of heirs are recognised in Dutch law: spouses or registered partners and children have priority entitlement to an equal share of the estate, followed by siblings, parents and nephews and nieces, and then by grandparents and great-grandparents, respectively. Relatives within each of these categories are only eligible to inherit property if there are no eligible relatives within the preceding category.

Each beneficiary can refuse the right of inheritance. This will likely be the case if there is a negative estate caused by debts.

It is also possible to accept an inheritance under benefit of inventory (beneficiair aanvaarden).  If you accept an inheritance under benefit of inventory you are not liable for any debts, not even if you have enough assets to settle them. But you cannot dispose of the estate until it is certain that all the debts have been settled.

If the spouse and children were the heirs, the spouse would receive all assets and debts of the deceased person’s estate, and the children would have claim on their inherited portion. When the children reach the legal age (18 years old), they would be entitled to handle their inheritance on their own, but as long as they are minors, their living parent would be the legal supervisor.

Partners living together without a registered partnership do not qualify for inheritance, even if they have signed a cohabitation contract in the presence of a civil law notary.

If your children are minors, living here in the Netherlands and both of you die, then a legal guardian will be appointed by the Dutch court according to either a wish by the parent(s) stated in a will/deed or filed by them with the Gezagsregister (Dutch custody register).
This law will apply from the day you move to the Netherlands and become a resident. If you are not married, live together and have children, a will and a co-habitation agreement are recommended.

You can appoint a guardian in a deed drawn up by a civil law notary or in your will or by registering your choice of guardian at the Dutch custody register. The guardian who could be a family member or someone else is the person who has authority regarding minor children and he/she raises them and represents them. He/she also administers the children’s inheritance, but in case you think that this person doesn’t have the required expertise, you can appoint an administrator. You can also appoint an executor who will take care of winding up the estate on behalf of the heirs (e.g. taking care of the funeral, paying taxes, selling the house, etc.).