When you die, someone has to settle your estate. Ultimately, it needs to be divided. Who do you let do that, and how do you arrange it? Settling an estate isn't something you do every day. It's complex, requires legal and tax expertise, impossible without that knowledge and good software, is very labor-intensive, can sometimes take years, can be emotionally taxing, and can strain or unnecessarily damage family relationships. You don't want that. If you want to be good to each other, you ensure that your estate is settled expeditiously and professionally after your death so that your loved ones are not unnecessarily burdened. Therefore, it's wise to appoint a professional executor in your will.

The testator can appoint one or more persons as executors in their will. Previously, you could also appoint an executor in a codicil, but since 2003, this can only be done in your will. The executor can be a natural person, such as a partner, an adult child, or a friend, but it can also be a legal entity, such as a foundation. It is important to choose a qualified executor who is familiar with the legal and tax system and understands how the settlement of an estate works. A notary can also be appointed as executor.