Family law

The most striking difference between marriage and a registered partnership is, of course, everything surrounding it. For many, the wedding day is the most beautiful day of their lives, and for that, everything must be put aside. No expense or effort is spared. With a registered partnership, there are fewer bells and whistles. This is, in fact, the biggest difference. Other differences are minimal.

Divorce and the children

To give a few examples. For a wedding ceremony, the "I do" is the moment you are united in marriage. For a partnership, the moment of signing is the culmination. Furthermore, you have to go to court to end a marriage, while this is not mandatory at all for a registered partnership. At least, as long as you don't have minor children. Because even in a registered partnership, the judge will have to decide on childcare and the parenting plan.

Agreements

Furthermore, the conditions for both unions are virtually identical. Marriage or registered partnership is only permitted with one person at a time, whether of the same sex or not. That spouse/partner must not be younger than 18 and, to a certain extent, not be from your own family. Marriages between cousins are formally permitted, but efforts are being made to ban these marriages as well. It has become clear that such unions are often forced.

A registered partnership is a legally regulated form of cohabitation, just like marriage. It is intended for people who wish to formalize their emotional relationship but do not wish to choose the institution of marriage. The consequences of entering into a registered partnership are roughly the same as those of marriage. A child born in a marriage or registered partnership between a man and a woman is legally considered to be the parent of both spouses.

Registered partnerships are also recognized abroad, but not in all countries. For more information about partnership requirements and the recognition of registered partnerships abroad, please contact us.

A registered partnership is a form of cohabitation in which both partners have rights and obligations towards each other. A registered partnership can be terminated without legal intervention.

To enter into a registered partnership, a number of conditions must be met:

• Both partners must be 18 years of age or older.
• Neither partner may already be married to or in a registered partnership with someone else.
• If partners are related, they may not enter into a registered partnership. This applies to parents and children, grandparents and grandchildren, and siblings.
• If one of the partners is under guardianship, permission from the guardian or the subdistrict court judge is required.

By law, partners in registered partnerships automatically have rights and obligations towards each other and the outside world. Below is a list of the rights and obligations that apply to registered partnerships:

A registered partnership can be terminated with or without a judge. If there are minor children or if the partners disagree, the dissolution will be handled by the judge.

To terminate a registered partnership without a judge, the partners need a notary. An agreement is drawn up in which both partners declare their intention to terminate the partnership. It also includes the agreements made regarding alimony and pensions.

If there are minor children or both partners cannot reach an agreement, the proceedings begin with a petition submitted by the lawyer to the court. A parenting plan is included with this petition. The further proceedings are the same as for a divorce.

The agreement or decision terminating the partnership must be registered in the civil registry within three months. Once this agreement or decision is registered, the registered partnership is terminated.

If you live together because of an emotional relationship, you are legally unrelated. Each person has their own income, assets, and debts, and you are not considered partners for tax purposes either. You cannot benefit from the advantages that come with this, such as income tax, inheritance tax, and gift tax.

You also can't benefit from your partner's good pension plan. You're also not each other's heirs.

The property relationship between you and your partner, with whom you live together, can be formally established in a cohabitation agreement. If you have a cohabitation agreement and have been living together for more than six months, you will be treated equally for tax purposes as married couples, with a lower gift and inheritance tax rate and higher tax exemptions. This can therefore save you a considerable amount of money.

A cohabitation agreement is an agreement in which you make arrangements about various matters related to living together. In the cohabitation agreement, you make agreements about, for example:

• The financial contribution to household costs
• The distribution of assets
• Agreements about the home
• Designating each other as beneficiaries of the survivor's pension

You can include a right of residence clause in a cohabitation agreement. A right of residence clause stipulates that joint property will pass to the other cohabiting partner upon death. This only applies to joint property, not to private property such as savings, investment portfolios, cars, etc. Keep in mind that if you don't make any arrangements, in the event of deaths occurring in quick succession and if there are no children, everything will go to the family of the last to die. This includes the payout from a life insurance policy. Your own family will then be left empty-handed and may feel a bit uneasy. If there are children, they can claim their inheritance, and you may be forced to sell the house. Therefore, in addition to the cohabitation agreement, it's wise to also draw up a will and a living will.

In practice, a cohabitation agreement is almost always drawn up by a civil-law notary. To qualify for certain arrangements, such as partner pension plans, a cohabitation agreement drawn up by a civil-law notary is required. A cohabitation agreement reduces the rate of gift and inheritance tax. It can therefore save you a considerable amount of money.

Are you considering drawing up a cohabitation agreement and would you like more information? Please contact us.

Until recently, if future spouses didn't make any arrangements with a notary before getting married, they were automatically considered to be married in full community of property. This meant that all assets and debts from before the marriage, as well as all assets and debts incurred during the marriage, became jointly owned. Upon divorce, everything had to be divided equally. This is no longer the case.

If you marry in the Netherlands after January 1, 2018, and you don't arrange anything with a notary, you are automatically married under a limited community of property regime. Everything that was private property before the marriage remains private property during the marriage. Gifts and inheritances also no longer fall under the community of property regime. Assets acquired by spouses during the marriage are joint and will be divided upon divorce. To distinguish between private and joint property, proper administration must be maintained. If this is not the case, assets or debts are considered joint and must be divided upon divorce.

Reasons for entering into a prenuptial agreement are if one of the two has debts, if one of the two has or is expected to have significant assets, if one of the two or both are entrepreneurs or otherwise run a financial risk.

If you want to marry under community of property (together out, together home) or agree on other prenuptial agreements (for example, the "ice-cold exclusion," also known as the Jägermeister variant, where everything remains private and nothing is shared), please let us know, because then you'll need to draw up a prenuptial agreement. We're happy to help you with this.

Cold exclusion is the exclusion of any marital property rights between you and your partner. To achieve this, you must draw up a prenuptial agreement or partnership agreement together. Before you get married or register as partners, you can specify in your prenuptial agreement or partnership agreement that your income, assets, and debts must remain separate. Any past assets you have accrued remain separate, as do future income, assets, and debts. You can also make or amend the prenuptial agreement during the marriage, and you can also amend the partnership agreement during the marriage. However, this requires legal action, which can be more expensive.

Incidentally, cold exclusion doesn't mean you're not legally obligated to care for each other; both partners will have to pay household expenses in proportion to their income. It does mean, however, that if a marriage ends through divorce, everything remains separate. What was private remains private. If you don't want that, you can include a so-called final settlement clause in the terms of the agreement. In the event of a divorce, the assets will be divided as if you were married in full community of property. A final settlement clause can also be very useful if you want to save inheritance tax upon the first death. And who would rather have their money go to the tax authorities than to their loved ones? We're happy to explain how this works. Call or email us and save yourself a lot of money.

No. Inheritance law is the totality of rules and laws that determine who inherits what upon death. The law determines who the heirs are. This is called intestate succession law. If you want to deviate from this, you must make a will. This is called testamentary succession law. So, you are not obligated to make a will. And sometimes it's not even necessary.

Anyone aged 16 or older who is legally competent can make a will.

The notary should further investigate the testator's mental state if there is reason to do so. Reasons may include advanced age, no longer living independently, or a sudden, significant change to a will. If there is any doubt, the notary should allow additional time and conduct further investigation, for example, by asking and repeating additional questions. Alternatively, the notary should speak to the testator in private to prevent influence from others. Only when a notary is certain that the person is mentally competent will a will be drawn up or amended. Doubt can lead to a postponement if there is still a chance of recovery. If there is no such chance, no deed will be drawn up. A non-treating physician could, however, perform an examination for verification.

The law distinguishes four groups of potential heirs. The law determines the order in which the heirs are summoned. If there is no longer any family in a group, the estate goes to family in the next group. The groups are as follows.

Group 1: partner (only: spouse or registered partner) and children

If you are married and have no children, the surviving spouse is the sole heir. If you are unmarried but have children, the children are the sole heirs, each with an equal share. If you are married and have children, the surviving spouse and the children each inherit an equal share. The statutory division then applies; the children only receive the inheritance after both spouses have passed away.

In this explanation, a registered partnership is always equated with a marriage, and registered partners with spouses. If the deceased and their spouse are married in full community of property, the surviving spouse is entitled to half of the community property under the marital property regime, and each, along with their children, is entitled to an equal share of the estate.

Legally separated spouses are not included in this group. The same applies to couples in a committed relationship who have entered into a cohabitation agreement. They are not each other's heirs. If one of them dies, the other receives nothing.

A stepchild is not a child of the deceased and, according to legal rules, does not inherit from their stepfather or stepmother. The stepfather or stepmother can, of course, stipulate in the will that the stepchild is to be considered their own child.

Group 2: parents; siblings

If you have no spouse or children, your parents and your (half) brothers and (half) sisters will inherit. If your brother or sister has already passed away, their children will take their place.

Group 3: grandparents; uncles and aunts

If you have no spouse, children, parents, or siblings, your grandparents will inherit. If they are already deceased, your uncles and aunts will inherit. If they are deceased, their children will take their place.

Group 4: great-grandparents; great-uncles and great-aunts

If there is no family in group 3, the inheritance goes to family in group 4.

If no one in groups 1 through 4 can be traced, the state will hold the estate for twenty years. After that, the estate will revert to the state.

Within each group, substitution applies. This means that if someone from a group predeceases the deceased, the descendants of that deceased person will take their place. Furthermore, the spouse inherits an equal share as each of the deceased's children. According to statutory inheritance law, the spouse and children are joint heirs, each with an equal share. For example, if the deceased has two children, the spouse and children are each entitled to one-third of the estate.

Example 1

Tom dies, leaving behind his wife Alexandra and two children: Sam and Saar. His son Luuk predeceased him; he died before his father, Tom. Luuk himself left behind two children, Evi and Mees. These two children each inherit 1/8th of the estate by substitution, while Sam, Saar, and Tom's wife each inherit 1/4th.

Accretion occurs when one heir's share accrues to another heir. The other heir's share then becomes larger. Accretion occurs, for example, if an heir predeceases the person who made the will and substitution is not possible or excluded.

Example 2

Samantha has passed away. She was unmarried and had three daughters: Mieke, Mijke, and Marjolein. Mieke predeceased her. She had two sons, Dirk and Peter. Samantha stipulated in her will that Mieke's inheritance would not be divided among Dirk and Peter, but would accrue to Mijke and Marjolein, increasing each of their 1/3 inheritance to 1/2.

In the event a testator leaves behind a spouse and children, the statutory distribution stipulated in the law applies: the surviving spouse receives the entire estate, with the obligation to pay the estate's debts. This gives the surviving spouse full control over the estate. This division of the estate leaves the surviving spouse with too much. This spouse receives everything, while they are only entitled to their future share, the size of which—as we saw—depends on the number of children.

The surviving spouse is therefore over-allocated. This creates a debt owed by the surviving spouse to the children. The surviving spouse incurs an over-allocation debt. In turn, the children receive a non-demandable (interest-bearing or not) claim against the surviving parent up to the amount of their inheritance. This claim by the children is only enforceable upon the death, remarriage, or bankruptcy of the surviving spouse. Until then, the children cannot dispose of their inheritance. As a parent, you don't have to worry about having to leave the house because children would claim their inheritance upon your spouse's death. The surviving spouse can remain in the house and use money from the account for daily living expenses.

When someone dies and has made a will, the so-called testamentary law of succession applies. The testator has determined in their will who will inherit. They can deviate from the law of intestate succession in this regard.

A will, also known as a testamentary disposition, is a notarial deed in which you specify who your heirs are and who will receive what after your death. The deed contains your last will and testament.

Drawing up a will is a unilateral legal act. A will contains the final wishes of only one person. Therefore, you cannot, for example, draw up a joint will with your spouse. However, you can both include the same provisions in your will, for example, regarding the guardianship of children. Spouses' wills can even be so similar that they are considered identical.

Yes. As often as you like. A will is valid until you make a new one and revoke the old one.

A lot can change in life. The law can change, and your personal circumstances can change. Therefore, even after drawing up a will and/or living will, it's important to regularly review whether your wishes still align with what's stated in your will or living will, and whether it still complies with current laws and regulations. Just like a car needs a periodic inspection.

The contents of the will are strictly private. It's nobody's business, not even your significant other or your children. You're free to share the contents with anyone you wish, of course, but the notary and their staff won't discuss your will with anyone. They have a duty of confidentiality. If you tell others what's in your will, they must be fully aware that you can change it at any time, without their knowledge. The contents of the final, applicable will will only be revealed after the testator's death.

For a will, you have to go to a notary. There's no way around that.

In any case, it is wise to make a will in the following situations:

• You wish to deviate from the law of intestate succession by appointing a specific beneficiary for specific portions of the inheritance.
  For example, your friend, stepchild, grandchild, or a legal entity, such as an association or charity. An heir always receives a proportional share or the entire estate.

• You want to designate a specific beneficiary for specific goods.
  You can bequeath an asset or sum of money from your estate to someone you specify. This is called a legacy. The person who receives the asset or sum of money is the legatee. The legatee has a claim against one or more of the heirs equal to the amount of the legacy, but otherwise does not share in the estate.

• You want to disinherit family members or your partner.
• You want to better protect the financial position of your (new) partner.
• You want to better protect your children's financial position.
• You want to expand or restrict your children's rights.
• You have minor children and you want to appoint a guardian.
  This guardian is responsible for the care and upbringing of the children and manages their finances until they reach adulthood, unless you appoint a guardian. Guardianship should preferably be arranged in your will. Appointing a guardian can now also be done through an online court application, after which the appointment is registered in the guardianship register. If you don't make any arrangements in your will, the judge will ultimately decide who will be the guardian. The judge usually does this in consultation with the family and will make the decision based on their own judgment; however, you cannot be heard (after all, you are no longer around). If the judge cannot reach an agreement, the Child Protection Council will be consulted. If no suitable guardian can be found within the family, your child (or children) will be placed with a foster family. If you want to avoid the court route, you should include a guardianship arrangement in your will.

• You want to appoint a trustee.
  If you designate minor children as heirs or legatees, you can appoint a trustee in the will. This trustee will be responsible for the financial management until the children reach adulthood. Reasons for a trustee can include:

1. Children are not (yet) allowed to have access to the money
2. You have a specific goal in mind with the money
3. The guardian is not an expert in financial management
4. Separation of custody and money management
5. For example, the guardian is a friend or ex who is not allowed to manage the inheritance

Of course, you may also have good reasons to establish a guardianship for an adult:

• You want to leave something to your stepchildren.
• You want to equalize gifts made to one child for all children.
• You want to ensure the continuity of your business.
• You want to prevent money from going to the 'cold side' via married children.
• You want to have influence on your assets if your partner remarries or starts living together again after your death.
• You want to reduce the inheritance tax or personal contribution to a healthcare institution for your partner.
• The personal contribution to the healthcare institution depends on your partner's savings and income. This includes their estate. You can reduce your personal contribution in three ways: 1. Bequeath a sum of money to your children immediately upon your death; 2. Give your children money before you die and start doing so in time; 3. Set the end date of the usufruct on the date your partner enters a healthcare institution.
• You or your spouse do not have Dutch nationality.
• You want to have your affairs in order with regard to property in another country, bank accounts or, for example, a holiday home.
• You are not married and do not have a registered partnership, but you do have a cohabitation agreement, for example, which means your partner is not an heir.
• Your assets are greater than €300,000 and you want to save tax.
• You want to appoint an executor of your will who will settle your estate.

If you don't make a will, you fall back on the law of intestate succession. This can lead to undesirable consequences, such as:

• That your partner, to whom you are not married and with whom you do not have a registered partnership, has to leave the house after your death and is left empty-handed.
• Inheritance of your property to persons you did not intend as beneficiaries or in incorrect relationships.
• The obligation to pay more inheritance tax due to the inability to optimally utilise tax exemptions and settlements.
• A higher personal contribution if you visit a healthcare institution.
• Heirs who jointly and in the absence of a competent executor have to settle the estate themselves, with an increased chance of a dispute in the family.
• A negative impact on your family business/company and value destruction due to the absence of ownership and management during business succession, jeopardizing the continuity of the company.
• A long and emotionally difficult journey to court to have custody of your children awarded.
• Children who receive free disposal over their inherited wealth at the age of 18 and then squander it.
• A shortage of liquid assets resulting in a forced sale of your property to pay costs and taxes.

In principle, you are free to specify your wishes in your will. There are, however, some exceptions. For example, you may not make provisions in favor of the nurse, attending physician, or clergyman who cared for or assisted you during the illness from which you die. A notary is prohibited from executing a deed that implies a favoritism for themselves, their spouse, or a blood or marital relative up to and including the third degree.

Legitimate portion

You can disinherit someone. Children are always entitled to a certain portion of the estate's value, the statutory portion. This minimum portion of the estate's value is always half of what they would receive as heirs upon intestacy—i.e., in the absence of a will. Suppose the testator leaves behind a spouse and three children. In that case, the statutory portion is 1/8th of the estate (half of 1/4).

If a disinherited child invokes their statutory portion, they do not become a co-heir. They do not receive a share in all the assets and debts of the estate. The disinherited child only receives a monetary claim against the heirs. Therefore, they cannot obstruct the settlement of the estate by obstructing it as an heir. This used to be different: by invoking their statutory portion, the disinherited child became a co-heir, and the other heirs needed their cooperation in the settlement and distribution of the estate. This often led to problems.

The right to claim the statutory portion expires five years after the inheritance is opened. It is possible to stipulate in a will—with a non-claimability clause—that the statutory portion, to the extent it is payable by the spouse, is only claimable upon the death of the surviving spouse.

Legal rights of a disinherited spouse

A spouse, just like a child, can also be disinherited. However, the spouse does not have a statutory share. By marrying in community of property, you are not completely left empty-handed in that case. If you are not married in community of property, the disinherited spouse can invoke some other legal rights.

Continued use of the home and furnishings

For example, the disinherited partner is entitled to continued use of the home and its contents for six months after the death, provided the home is part of the estate. This prevents the surviving partner from having to vacate the home immediately. For the subsequent period, it is possible to establish a usufruct right on the home and its contents. The other heirs are then obligated to cooperate and cannot sell the home. The heirs can request the subdistrict court to revoke the usufruct or to release them from the obligation to establish it. The subdistrict court will then assess whether the surviving partner truly needs the usufruct on the home and its contents.

Other assets

The surviving disinherited spouse can also establish a usufruct on other assets, for example, a bank account. Stricter requirements apply to establishing a usufruct on assets other than the home and household contents. The surviving spouse must then demonstrate a "need for care." For both of the usufructs described above, there are deadlines within which the surviving spouse must invoke these rights.

Creating a will often requires a customized approach. There are several types of wills. The most important are:

1. Legal distribution of a will
2. Quasi-legal distribution of a will
3. Will for singles
4. Will for couples without children
5. Usufruct will
6. Entrepreneur's will
7. Two-step making
8. Social Media testament
9. Combination will

If you don't make a will, the statutory distribution applies. If you do make a will, you can deviate from the statutory distribution, but you can also maintain the statutory distribution and make additional arrangements in your will.

Quasi-legal distribution is a clever form of statutory distribution. In this arrangement, the surviving spouse—who is also appointed executor—is authorized to distribute all assets from the estate to themselves, as in the statutory distribution, or to effectuate the distribution in any other way they see fit. In this case, the children acquire a claim against the surviving spouse equal to the value of their inheritance. The statutory distribution can be reversed within the first three months after the death. This period is relatively short and can be extended to eight months through a quasi-legal distribution will.

If your spouse has already passed away, your entire estate goes to the children, provided there are any. This is group 1. If there was no spouse and no children, the notary must, after the testator's death, search for heirs in the following groups: brothers and sisters, then parents, uncles and aunts, and finally grandparents, great-uncles and great-aunts. If there are no heirs up to and including the sixth degree, your estate will go to the Dutch state. If you don't want this, or if you don't want your estate to spread among distant relatives, but rather want your favorite niece to become your sole heir, then it's wise to make a will. You could also leave your assets to charities you care about. Perhaps you have friends you'd like to leave something to, or you'd like to bequeath a beautiful work of art to a museum. It's up to you. In any case, appoint someone as executor of your will, who can take care of practical matters - such as clearing out the house and arranging the funeral - and who can settle the estate.

If you are married, your estate goes to the surviving spouse under the law of intestate succession. Upon the death of the surviving spouse, your estate will then go to your spouse's family under the law of intestate succession, not to your own family. And vice versa, of course. If you don't want this, you must make a will.

In the legal distribution, the estate is awarded to the surviving spouse. If that spouse were to remarry, the children would simply have to wait and see what would be left upon the survivor's death. While the children's testamentary rights offer some protection, children's rights can also be strengthened with a usufruct will. With a usufruct will, the surviving spouse receives the "fruits" (income) of the estate. The children receive the (bare) ownership of the estate. This gives the children somewhat more security and also safeguards the position of the surviving spouse. The children must pay inheritance tax when they acquire bare ownership. This is usually paid from the assets on which the usufruct is established. If the surviving parent subsequently dies, the children receive full ownership of the estate. No inheritance tax is due on any increase in value. A usufruct will exists in several forms. For example, the will may stipulate that the surviving spouse may decide which assets they wish to receive usufruct of and which assets they wish to receive full ownership of. Such a will is called a "choice legacy."

If you run a business as an entrepreneur, for example, with a private limited company (BV), what will your death mean for the continuity of your company? If you don't have a will and the law of intestacy applies, the shares will be allocated to your spouse, and the children will have a claim on that spouse. But who can then form the company's management board, and what do the articles of association or the shareholders' agreement stipulate about what should happen to the shares? In that case, the intended successor will be left empty-handed. They will have to sit down with the surviving spouse to discuss the price and terms of the share transfer. Well, then you know what to do. You must try to prevent that. If you manage to avoid it, you can also take advantage of the very attractive business succession scheme. With this scheme, the business can be transferred to a successor, for example, a son or daughter, with a limited inheritance tax (and possibly Box 2 tax).

A two-step bequest, also known as a fideicommis or inheritance agreement, is a clause in a will that allows you to appoint an heir and also stipulate who will inherit the remainder of the estate upon their death. The first heir is referred to as the "encumbered heir." The last heir is referred to as the "expectant." This allows you to stipulate, for example, that your partner is the sole heir, and that only after your partner's death will your children be heirs. Other two-step bequests are also conceivable.

Example 3

The deceased, Pieter, dies. His wife, Antoinette, predeceased him. His daughter and son are the sole heirs. They both receive an equal share of the inheritance. Pieter wanted to treat his children equally. He never worried much about his son. He did, however, worry about his daughter. She married a bad man. Together, they remained childless. However, Pieter didn't want to shortchange his daughter. He therefore left her an inheritance equal to what his son received. But Pieter wanted to prevent the inheritance he left to his daughter from going to that wasteful and annoying man when his daughter dies. He hadn't worked so hard all his life for that. Pieter effectively rules from the grave by stipulating that if his daughter dies after him, his designated heirs (for example, his son's children) will inherit whatever remains of his estate at the time of his daughter's death.

Why a two-step making

Reasons for making a two-step makeover may include:

• To preserve property for the family.
• To gain inheritance tax benefit.
• To prevent accumulation of inheritance tax (disaster clause).
• To prevent an ex-spouse from inheriting through the children.
• To protect (siblings) of a mentally handicapped child.

Objections to a two-step bequest are that the encumbered party can fully consume the assets, leaving nothing for the beneficiaries. Furthermore, the two-step bequest requires the maintenance of separate and proper records, and the encumbered party must render an account and statement to the beneficiary.

We recommend that you also specify in your will what happens to your Instagram, Facebook, Twitter, LinkedIn, Snapchat, and any other online accounts you have after your death. Perhaps you're on Tinder or Second Love. Do you want to delete your profile or create a memorial page? There are several ways to prevent yourself from becoming digitally immortal after your death.

We've developed a social media will for your digital legacy. In it, you'll stipulate:

• What online profiles you have.
• Your usernames and passwords.
• What should happen to your assets after your death (delete them or set up a memorial page) and who your 'social media executor' is: one of your surviving relatives or, for example, the Stichting Executele MAES notary.

You can also keep a list of all the websites where you have a profile or account, or include it in your codicil. Keep this list or codicil in a location that's easy for your loved ones to find. Your username and proof of death are usually sufficient for social media services to delete your profile at the request of immediate family members. Social media platforms often allow you to set how your account should be handled after your death. For example, Google allows you to specify what should happen to your data after a certain period of inactivity. Facebook requires a scan or photo of the death certificate to close an account after death, and if not, other documents, such as a certificate of inheritance. At the request of family or friends, an in memoriam account can also be created on Facebook, or you can appoint a legacy contact during your lifetime.

Also, pay attention to what happens to your data in the cloud . Some hosting providers delete all your files after your death, including photos that might be valuable to your loved ones. You might also have paid accounts that debit you monthly, or accounts with a credit balance. Make it easy for your loved ones to cancel those accounts and request the credit.

Wealthy individuals often opt for a combined will, also known as a modern will or a choice will. This form of testamentary probate offers flexibility and allows for inheritance tax savings. With a combined will, the surviving partner has several options available that were not yet known at the time the will was drawn up. The term "combined" indicates that the surviving partner can choose either full ownership or usufruct.

There may be a need or good reason to include some frequently occurring clauses in a will. Consider:

• The contribution clause: gifts are deducted from the inheritance.
• The exclusion clause or - its mirror image - the inclusion clause: what is acquired from the estate does not fall within any community of property in which the acquirer is married or will ever be married, or what is acquired from the estate does fall within any community of property in which the acquirer is married or will ever be married.
• The I-grandfather clause: your children incur a debt to their grandchildren (their children), and this debt is only due upon the children's death.
• The interest clause: the interest on the claims your children receive.
• The disaster clause: preventing the double payment of inheritance tax if two partners die (almost) simultaneously.
• The claimability clause: money or assets are only claimable once the surviving spouse has died.
• The divorce clause: if your spouse were to divorce you, he or she would not be able to inherit from you.
• The healthcare institution clause: reducing your own contribution if you go to a healthcare institution.

We recognize three types of executors: the funeral executor, the administrative executor, and the executor-administrator. The funeral executor is exclusively authorized to arrange the funeral. The administrative executor is authorized to administer the estate. The third executor is the executor-administrator. This executor has the most extensive powers, such as the authority to distribute the estate.

An executor appointed in a will or codicil dated before 2003, who, according to this will or codicil, has been granted "the right of possession," is considered the same as a trustee. If "the right of possession" is missing, the executor is a funeral executor.

The executor is responsible for settling the estate. The executor has two statutory duties: administering the estate (and its assets) and paying the estate's debts.

An executor manages the estate to the exclusion of the heirs. This means that the heirs are not permitted to perform any administrative acts. This is a private power. This means that the heirs themselves generally have no power of representation. Distributing the estate is therefore not an executor's responsibility. The estate is distributed by the heirs themselves after the executor has completed their duties. To properly perform these duties, an executor is required to prepare an estate inventory: a list of all assets and liabilities on the date of the testator's death.

An executor's role can end in several ways. The most obvious way is when an executor has completed their role. However, their role can also end automatically through their own death or, for example, because they are dismissed by the subdistrict court judge. The executor must fulfill their role until it ends. You cannot simply quit once you have accepted the appointment. Therefore, it is important that you, as an executor, know what you are getting into before accepting the role.

At the end of their duties, an executor must render an account of their administration to the person authorized to administer the estate after them. This may be a successor executor or liquidator, but it may also be the testator's heirs. If they agree with the account and statement, they grant the executor discharge, thus ending their obligation as executor.

If you wish to allocate certain assets or a specific amount to someone or a charity, you can include this in your will. Alternatively, you can specify this in a codicil. A codicil cannot apply to all assets; it may only be made regarding clothing, jewelry, and/or household goods. You can also include your wishes regarding your funeral and social media accounts in the codicil.

A codicil is a private document. You must write the codicil yourself by hand. You cannot use a word processor to create it. It must be dated and signed. It is not drawn up by a notary. We can, however, check its validity for you if you would like. It is advisable to inform your heirs of the existence of a codicil or to attach your codicil to your will or living will to prevent it from being lost or untraceable.

The will is placed in the notary's safe and remains there. All wills are registered in the Central Register of Wills (CTR). This allows heirs, after the death of a deceased person, to see whether a will was made and by which notary. The content of the deed is not visible to the CTR. Anyone can consult this register. The address of the CTR is: P.O. Box 19398, 2500 CJ The Hague. Telephone: 0900 - 11 44 114 (€0.25 per minute).

What a shock that must be. Even if it's not unexpected. In many cases, a death is deeply moving. There's a lot to deal with. Once you've managed to process the initial grief, you're confronted with the administrative process that inevitably comes with it. The settlement of the estate. That's something you could handle entirely on your own. But it's often very sensitive, and you don't want to unnecessarily strain family relationships. In many cases, the energy, knowledge, and experience are lacking. This is especially true when dealing with minor children, parties under guardianship, assets placed under administration, or when international aspects are involved. A house might need to be cleared, and inheritance and income tax returns need to be filed. A division needs to be made. We can outline how and what you divide for you in a deed of division.

But first, you have to make a choice. When an inheritance is opened, you can accept it unconditionally, reject it, or accept it with benefit of inventory. If you accept the inheritance unconditionally, you are liable for the debts. Especially if you don't know whether the estate has a positive balance, it's wise to accept it with benefit of inventory. You first draw up an inventory. If it turns out there are more debts than assets, you can reject the inheritance. We can help you in all cases. However, be careful and be vigilant immediately after the death. For example, if you go out for a meal or drink with family after the death and you pay with the deceased's bank card, this can be considered an act of acceptance, and you may be liable for the estate's debts.

A declaration of inheritance is a notarial deed that includes:

1. who died and when;
2. whether the deceased was married and, if so, in community of property or under prenuptial agreements;
3. whether the deceased was previously married and whether that marriage was dissolved by divorce or by death;
4. who the children are and whether they are still alive and if not who their children are;
5. whether a will has been made and what its contents are;
6. who the heirs are, for which shares of the inheritance and whether they have accepted the inheritance;
7. or whether one of the heirs has obtained power of attorney and who is authorised to administer and dispose of the estate.

This allows the heirs to demonstrate their right to the estate. A certificate of inheritance can only be drawn up by a notary. We can arrange this for the heirs, even if the will was not drawn up by our office, but by another notary.

You need a certificate of inheritance because banks will immediately block accounts registered in the name of the deceased account holder upon death. If someone wishes to access that bank account, they must be sufficiently demonstrated to the bank that they are actually authorized to do so. The bank, of course, won't take this at face value. They will require a certificate of inheritance. The tax authorities will also request a certificate of inheritance for tax refunds for the estate, so they know who is entitled. And if the deceased's home is sold, a certificate of inheritance is also required. The notary handling the transfer of the home will have to establish the seller's authority to dispose of the property. Often, a certificate of inheritance is needed very soon after the death to proceed.

Very often, yes, but why incur costs if it's not necessary? A certificate of inheritance is not required if:

1. You were married until your partner's death.
2. Your deceased partner did not make a will.
3. You do not reject the inheritance.
4. You both have Dutch nationality.
5. You do not plan to emigrate.
6. You have not been declared bankrupt.
7. You have not been placed under guardianship.
8. The debt restructuring for natural persons WSNP does not apply to you.
9. The balance on all of the deceased's accounts is less than €100,000.

But the bank won't take your word for it. You'll have to gather and submit supporting documents, such as a death certificate, an extract from the Personal Records Database (BRP), and a statement from the Central Register of Wills. This entails costs and often frustration. In almost all cases, it proves worthwhile and safe to request a certificate of inheritance from us.

The notary will do this. They will issue the certificate of inheritance. You are always welcome to visit our office by appointment. But you can also request a certificate of inheritance through our website www.maesnotarissen.nl, by email, by mail, or by phone. It's up to you. We do need some information from you, and we will ask for it. We will then search the various registers and send the heirs a certificate to sign and return to us. So, it's not necessary to visit our office to request a certificate of inheritance, but you are always welcome. Perhaps you'd like to meet the practitioner at our office who will take care of you and offer peace of mind, reliability, and security. Perhaps you'd like to explain something further to us, or perhaps you have questions. We'd be happy to welcome you to our office. The cappuccino is ready.

The group of persons who can request the issuance of a certificate of inheritance is very diverse and can be roughly divided into two categories:

1. Anyone who has an interest in knowing who the heirs of the deceased are (for example: creditors)
2. Anyone who has an interest in being able to demonstrate to third parties that he or she is entitled to dispose of the estate of the deceased (or part thereof) (for example: heirs, legatees, the surviving spouse/partner, administrator or liquidator).

In most cases, a certificate of inheritance is requested by one of the heirs, such as the surviving spouse or partner, child(ren), brother, sister, and so on. If there are multiple heirs (for example, children), the heirs will often need to consult beforehand to determine which of them may manage the financial affairs on behalf of the others. This person will usually contact the notary to request that a certificate of inheritance be drawn up. If the heirs so desire, the notary can also draw up estate powers of attorney, so that one of the heirs is authorized to settle the estate on behalf of the others.

However, it is also possible that the surviving spouse or partner may dispose of the estate, but that someone else (for example: one of the children) approaches the notary on behalf of the surviving spouse to request a certificate of inheritance.

Furthermore, the notary will always contact the surviving spouse to sign the documents and explain how the inheritance will be accepted, as the notary has a duty of care.

To prepare a certificate of inheritance for you, we need some information. You can send this information to us by email or post, but you can also always drop it off at the reception desk.

This concerns the following data, if and to the extent applicable:

1. a copy of the death certificate;
2. if available: a copy of the deceased's last will;
3. if available: a copy of the deceased's marriage certificate, including page two where the children are listed;
4. the names and addresses of the heir(s);
5. a copy of a valid and legible identification document of the heir/all heirs;
6. an email or postal address of the heir/all heirs;
7. if an authorized representative is appointed who is given the authority to settle the entire estate (and may therefore also dispose of it): the details of the authorized representative to be appointed;
8. If a child has predeceased you, please also provide their full personal details, including the date and place of death. If they left behind children, we would also appreciate receiving their personal details.
9. If any of the heirs are under guardianship or curatorship, are bankrupt, or are in debt restructuring, we request that you send us a copy of the court order proving this.

After we have received the information from you as indicated above, we will conduct research in the various registers.

After the inheritance has been mapped out in this way, we will notify the heirs. This notification will also include a declaration of acceptance with information about the various methods of acceptance. There are two methods of acceptance: (1) unconditional acceptance and (2) beneficiary acceptance. It is also possible to reject the inheritance.

We assume that the client/contact person has informed any other heirs about the assignment to our office and the size of the estate.

In some cases, you may need a European Certificate of Succession, for example, if the deceased lived in the Netherlands and had a home and bank account abroad. In that case, the European Certificate of Succession can be used both in the Netherlands and abroad, for example, to access the deceased's foreign bank account(s), change the name of these accounts, and register a (holiday) home in their name. The European Certificate of Succession, like the standard Certificate of Succession, is used to provide proof of the rights of all heirs.

This can be requested by the heirs and, for example, by an executor.

First, it must be determined whether the Dutch notary is authorized to issue the European Certificate of Succession. To assess this for you, we ask you to email us some information, including: stating that it concerns a European Certificate of Succession, your contact details, and a brief explanation of your situation. Based on this information, we will contact you to determine whether we can assist you with the issuance of the European Certificate of Succession. There is no standard fee for drawing up a European Certificate of Succession, as this depends entirely on the situation and the work required. The cost of a European Certificate of Succession is generally considerably higher than that of a standard Certificate of Succession, and issuing one generally takes more time. You will receive an estimate of the costs and the time required in advance.

Tax is levied on gifts and inheritances. The Inheritance Tax Act regulates both: the levy of inheritance tax on inheritances and the levy of gift tax on gifts.

By law, inheritance tax is levied on the value of everything a person receives "by inheritance" from the estate of someone who resided in the Netherlands at the time of their death. The nationality of the deceased is irrelevant. It also makes no difference whether someone receives something as an heir or legatee. In addition, inheritance tax is levied on anything received from a Dutch citizen who dies within ten years of leaving the Netherlands.

The Inheritance Tax Act further expands the civil concept of "acquired by inheritance" to include acquisitions that, under civil law, are not acquired by inheritance. These are considered fictitious acquisitions. These fictitious acquisitions are included to prevent tax-saving schemes surrounding inheritances. A brief discussion of these fictitious provisions follows.

Fictional provisions

Reserved usufruct or periodic payment

If a testator transfers ownership of an asset during their lifetime and reserves the right to "enjoy" the asset, this transfer will, under certain conditions, trigger taxation upon the testator's death. Inheritance tax is then levied as if the asset were still part of the testator's estate. A common example of such a structure in the past is the transfer of a home to children, subject to the right of use and occupancy. The conditions for a deemed acquisition are that the testator must have been a party to a legal transaction through which they had a usufruct or periodic payment until their death, which was at the expense or charge of the acquirer. Taxation only applies to legal transactions between the testator and the testator's spouse, cohabiting partner, or registered partner, or their blood relatives/relatives by marriage up to and including the fourth degree.

No inheritance tax is levied if the periodic payment or reserved enjoyment ceased more than 180 days before the death of the testator, the recipient dies before the testator, or the testator has paid 6 percent annual interest on the usufruct.

Life insurance and third-party stipulation

Life insurance payouts are also subject to inheritance tax under certain conditions. The beneficiary of a life insurance policy does not receive the payout under civil law through inheritance. After all, they do not receive the payout from an estate, but from an insurer. The legislature has determined that everything acquired by or after the death of a deceased person from a life insurance policy is deemed to have been acquired through inheritance, unless nothing has been withdrawn from the deceased's assets. If the life insurance premiums were paid by someone other than the deceased, then nothing has been withdrawn from their assets. In that case, the payouts from that life insurance policy are not subject to inheritance tax.

Increase in value of shares or profit certificates

For situations where shares or profit certificates in a company are not part of the deceased's estate, but increase in value due to the deceased's death, the legislator has included a fictitious provision. This provision stipulates that if the value of the shares or profit certificates has increased due to the deceased's death, the increase in value is deemed to have been acquired under inheritance law. This fictitious provision applies if the following two conditions are met:

• The shares or profit certificates belong to a substantial interest (such as a share interest of at least five percent)
• The holder of the shares is the spouse, cohabiting partner or registered partner of the deceased or his blood/married relatives up to and including the fourth degree.

The purpose of this provision is to prevent the avoidance of inheritance tax on a company's profits. Consider, for example, the situation where a parent has transferred shares in a pension company to their children during their lifetime, and the increase in value accrues to their children due to the release of the pension upon the parent's death.

Gift tax is a tax paid by the recipient of a gift. It is levied on the value of everything acquired through a gift from someone residing in the Netherlands at the time of the gift. The donor's nationality is irrelevant. The law also includes several fictitious provisions for gift tax. We recognize the following fictitious provisions:

Fictional provisions

Ten-year term

A Dutch citizen who makes a donation within ten years of leaving the Netherlands is deemed to be resident in the Netherlands at the time of the donation.

One-year term

A person who has lived in the Netherlands and makes a donation within one year of leaving the Netherlands is deemed to be resident in the Netherlands at the time of the donation, regardless of nationality.

180-day rule

Everything a deceased person residing in the Netherlands has gifted in the 180 days preceding their death is considered an inheritance. An exception to this rule applies when using the increased gift tax exemption that applies between parents and children when financing a child's home. This can also be invoked upon the approaching death.

Who is liable to pay gift tax?

The recipient is liable for gift tax. However, if the recipient does not pay the gift tax, the donor is liable for the gift tax due. If the donor also pays the gift tax, the gift is considered duty-free. In that case, the tax due is additionally taxed as a gift.

The same progressive rate applies to inheritance and gift tax.

Gift and inheritance tax rate 2025 (art. 24 SW)

The Inheritance Tax Act provides various exemptions for both gifts and inheritances. If you're considering making a gift or drawing up a will, it's wise to consider these exemptions.

Inheritance tax exemptions

When choosing a will, it's wise to consider ways to fully utilize inheritance tax exemptions. For example, you can leave part of the inheritance not only to your partner or (several) children, but also to your grandchildren (whether or not under their parents' guardianship), thus making even greater use of the exemptions.

The exemption depends on your relationship to the deceased. We've summarized this for you.

Inheritance tax exemptions 2025 (Article 32 of the Dutch Inheritance Tax Act)

Is the value of your inheritance less than or equal to your exemption? Then you don't pay inheritance tax.

If the value of your inheritance exceeds your tax-free allowance, you will pay inheritance tax on the amount exceeding your tax-free allowance.

You are entitled to the higher exemption for children with disabilities if you meet the following 2 conditions:

• You were supported by the deceased for 50% or more
• Due to your disability, you are unable to earn half of what healthy people of the same age can earn through work

Gift tax exemptions

Gifts can gradually reduce your assets. This allows you to annually utilize the applicable gift exemptions and the first tax bracket, reducing inheritance tax in the event of your unexpected death. Another advantage is that any increase in the value of gifted assets accrues directly to the beneficiary and is not subject to inheritance tax later. If you are considering making gifts, it's always wise to first determine how much inheritance tax will be due upon death.

Everyone who receives a gift is exempt up to a certain amount. This means that above that amount, gift tax is due, but below that amount, no gift tax is due.

Gift tax exemptions 2025 (art. 33 SW)

* One-off, distribution possible under certain conditions, see art. 32a paragraph 2 SW

Also take a look here at the information about inheritance and inheritance tax that the Tax Authorities are happy to share with you.

You can plan and prepare while you're still alive to reduce inheritance tax on your estate. This is called Estate Planning.

Optimization of prenuptial agreements

For example, rescinding or amending a prenuptial agreement can result in a reduction in inheritance tax. When a prenuptial agreement is dissolved, a community of property is created. A reduction in inheritance tax in the case of a community of property is possible because, in the situation illustrated in Example 2, inheritance tax is levied twice on half of the total assets of both spouses, instead of all at once on a larger portion. This allows for the use of lower tax brackets and certain exemptions.

The same can be achieved by including a so-called final settlement clause in the prenuptial agreement. Under a final settlement clause that applies upon death, the property is settled upon death as if the spouses were married in community of property.

A difference from a "true" community of property is that a final settlement clause offsets the value of the assets, so the less affluent spouse has a monetary claim against the more affluent spouse. Furthermore, each spouse retains their own personal assets, as was the case during the marriage. Furthermore, neither spouse is liable for (non-household) debts incurred by the other. Such a final settlement clause can stipulate that settlement will also take place upon divorce.

Whether dissolving the community of property or a final settlement clause is beneficial in your situation depends on your specific circumstances and your wishes regarding the inheritance of your assets. Therefore, it is advisable to seek our assistance in this matter.

Donate

You can also reduce the inheritance, and therefore the tax burden, by making a gift. A gift is an agreement in which one party—the donor—enriches the other party—the donee—at the expense of their own assets, without expecting anything in return from the donee. This can involve goods or cash, but also the transfer or deposit of an amount into someone else's account. Whether or not a service is performed can also constitute a gift. For example, the forgiveness of a debt also falls under the definition of a gift.

There are no formal requirements for a gift. However, there is one exception to this rule: the so-called gift in respect of death. This is a gift that the donee only receives upon the donor's death and must be recorded in a notarial deed.

Although there are no formal requirements for other gifts, it may still be advisable to record a gift in a notarial deed. This is the case, for example, for reasons of evidentiary value, in connection with the terms of delivery for a specific asset, or because it is desirable to attach certain conditions to the gift.

The term "living will" is confusing. A will stipulates what should happen to your assets after your death. But what happens if you don't die, but instead become ill—think stroke or dementia—or have an accident and are therefore no longer able to manage your own affairs? A living will, also known as a pre-will, offers a solution.

A living will is a general power of attorney. It's a power of attorney you grant to one or more authorized representatives—often your partner or children—while you're still alive, to represent you in the event you become incapacitated due to illness or an accident. A living will also often outlines your medical and personal wishes.

Unlike a will upon death, a living will is not legally regulated. Many acts authorized in a living will can only be performed by proxy if they are recorded in a notarial deed.

Legally competent

Everyone aged 18 is legally considered an adult and has legal capacity. This means you can independently perform legal acts. This means you can enter into agreements, for example, buy, rent, borrow, and marry. Without needing permission from legal representatives, such as your parents.

Guardianship, administration, mentorship

Sometimes adults are unable to properly represent their own interests. This can apply, for example, to people with intellectual disabilities, psychiatric problems, addictions, or dementia. They don't understand the consequences of their actions and therefore don't always make the right decisions. In such cases, they need protection. Guardianship, protective supervision, and mentorship are various measures to protect people who are unable to make their own decisions effectively.

Guardianship is for people who are unable to manage their own financial and personal affairs and for whom protective guardianship and/or mentorship is insufficient. A guardian decides on the person's finances, care, nursing, treatment, or support. A person under guardianship is legally incapacitated. All current guardianships are listed in the public guardianship and administration register.

Protective guardianship is for people who are unable to manage their own financial affairs. The guardian manages the person's money and assets. Protective guardianship can be established due to squandering or problematic debts. These guardianships are listed in the public guardianship and guardianship register. The guardian requires prior permission from the subdistrict court judge for certain actions.

Mentorship is for people who can no longer manage their own personal affairs. The mentor decides on the care, nursing, treatment, or guidance of the person involved.

Most people don't realize that without a living will, your partner or children can't make any decisions for you or act on your behalf. If you don't have a living will, the judge will determine who can best represent your interests. This also applies if you're married. The judge will then appoint a guardian or administrator, depending on the situation. Going to court isn't a pleasant process; it can lead to confusion and misunderstandings, is expensive, and won't help you if you need to be urgent. You can prevent this legal intervention by drawing up a living will.

Furthermore, many assume that the family always has the final say in deciding whether to continue treatment or discontinue medical procedures. Legally, this isn't the case. Doctors will consult with you, but they make their own decisions. This is different if you've drawn up a living will. In that case, the person you've designated makes the decisions on your behalf. They can also consult with other family members, but it's predetermined who has decision-making authority.

A living will serves several purposes. It's primarily important for you to record your wishes in case you're unable to express them yourself. But it's also important for everyone who cares for you or works with you to know your wishes, such as your partner, your children and immediate family, your business partners, and healthcare providers.

Competent

At the moment you grant the power of attorney, i.e., when signing the deed at the notary's office, you must be legally competent. You must be able to understand the consequences of your action. As soon as the consequences of an action are no longer foreseeable by a person, we speak of incapacity. Incapacity means that important actions or decisions, for example, in financial or medical matters, can no longer be made by the person themselves.

In decisions regarding care or medical treatment, the physician is the first to determine whether a person is legally competent. They do this together with other healthcare providers and may consult a psychologist. It is the responsibility of the notary to determine whether a person appearing before them for a notarial deed is legally competent. The notary has a duty of care to establish this. If in doubt, they will consult a colleague, administer an MMSE test in the event of signs of dementia, or consult a physician. If they determine that the principal is legally incompetent, the notary must refuse their services.

Not black and white

A diagnosis of dementia or Alzheimer's disease does not in itself mean that a person is no longer legally competent. Especially now that dementia can increasingly be diagnosed at an early stage, people can still manage many matters themselves. A person is legally competent until proven otherwise. Determining legal capacity depends on whether the person can still understand the consequences of their own actions or decisions.

Often, the situation is less clear-cut. A parent with dementia gradually loses the ability to make all their own decisions. Math, reading, and managing money become increasingly difficult. Situations become increasingly difficult to understand, and decision-making becomes challenging. The parent finds it harder to stand up for their own interests. The ability to think abstractly and foresee the future is also lost.

In early-stage dementia, the parent may be able to make their own decisions at one time and not at another. Whether the parent is still considered competent depends on the nature of the decision. For example, someone may be incapacitated to amend a will or decide to move into a nursing home because the scope or consequences are no longer clear to them. However, the parent may still be perfectly capable of deciding whether to sleep in a single or shared room in that nursing home, or what clothes to wear. In early-stage dementia, the parent always makes their own decisions first. Therefore, at the first signs of incapacity, another person should certainly not simply take over all their decisions.

Popular

The option of drawing up a living will has been available since September 24, 2010. It was created at the request of senior citizen organizations and district court judges to prevent confusion. We've seen that in practice, creating a living will has become increasingly popular and there's a high demand for it. This proves that it meets a significant need.

The most important elements to include in a living will are the following.

Who

Who are the intended proxy(ies)? They are also sometimes referred to as executors or confidants. Often, the partner is the first choice, or the children are. You can appoint different proxy(ies) for different powers of attorney. You can also appoint a replacement proxy in case the first-appointed proxy is absent or unable to act. Have any proxy(ies) been appointed previously? We recommend that a proxy(ies) should also be able to act on their own behalf, for example, transferring the parental home to themselves (and their siblings).

What

Commercial

• The power of attorney covers all your financial affairs. We can't make many changes to this. The model living will was developed in consultation with the Dutch Banking Association and the Royal Dutch Association of Civil-Law Notaries, among others. Banks require that principals adhere to the established wording for this section. Otherwise, they cannot process the powers of attorney, and they become worthless.
• Should gifts be made to save inheritance tax?
• Should your business be sold and if so, when, to whom and how?

Medical

You can specify in your living will that you do not wish to undergo medical treatment in all cases. This is different from euthanasia. We are referring to the situation in which you no longer wish to undergo any further treatment. With the power of attorney, you delegate this decision to the authorized representative. You can also make a living will without this prohibition of treatment. You can also specify the opposite: that you do not want treatment to be discontinued. You wish, perhaps for religious reasons, for treatment to continue. You do this by applying the living will declaration of the Dutch Patients Association. See www.nppvzorg.nl. If you are still able, always consult with the treating physicians that you have drawn up this declaration and power of attorney.

Wellbeing

You can create a well-being checklist. This allows you to indicate how you want to make your final phase of life as pleasant as possible.

• Do you want to be admitted to a nursing home or not?
• Is there a nursing home where you absolutely do not want to be admitted?
• Would you like to be cared for at home during your illness?
• What should happen to your belongings?
• What should happen to your pets?
• Are you a donor and what do you want to achieve with this?
• What do you want to continue doing for as long as possible?
• Do you want to arrange the funeral in advance and what are your requirements?

You can decide to include a euthanasia declaration in your living will. This is a declaration in which you specify in which cases you will request a physician to terminate your life. A physician is not obligated to act on this. By including a euthanasia declaration in your living will, you grant your proxy the authority to make the final decision regarding termination of life, in the event that you are no longer able to decide for yourself. We do not recommend this. Treating physicians require you to make such a declaration in their presence. Moreover, they require the euthanasia declaration to be updated regularly, including recently for the desired end of life. If you would like a euthanasia declaration, we advise you to draw up a separate euthanasia declaration for a dignified end of life and refer you to the website www.nvve.nl of the NVVE, the Dutch Association for Voluntary End of Life, for a model. Discuss your wish and the declaration with your GP or treating physician.

In the living will, we specify when the power of attorney takes effect and when it ends. It's preferable for the power of attorney to take effect immediately after signing the living will. However, the authorized representative is usually only meant to actually act on your behalf when you are no longer able to do so yourself. The assurance you seek that your power of attorney will not be misused should primarily be found in the reliability of the authorized representative you choose. You can revoke or amend your living will at any time by having a new notarial deed executed. In that case, it's important to inform those to whom you granted access to the previous power of attorney of the revocation or amendment.

The living will is kept in the notary's safe, and the notary will provide you with an original, certified copy of the notarial deed. It is advisable to have the deed registered in the Central Register of Living Wills (CLTR). We do this in all cases. The CLTR does not provide access to the contents of the living will. Only notaries have access to the CTLR data. This situation is similar to making and registering a regular will. This registration allows interested parties to determine whether someone has made a living will and whether it has been revoked.