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Mergers & divisions: are you on time?

The month of May has just started. The second quarter is therefore already well underway. Accountants are busy preparing the annual accounts (or perhaps have already completed them). This is the time of year for entrepreneurs to take action if a restructuring through a legal merger or legal demerger is desired. Below, we explain how this works.
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King's Day, Ascension Day, or Pentecost: we remain available for you via chat on those days.


We are closed on:

Monday, April 27, 2026: King's Day
Thursday, May 14, 2026: Ascension Day
Monday, May 25, 2026: Whit Monday

We are happy to be available to you via the chat function on the website's homepage.

For more information, check our availability outside office hours.
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We are happy to share our knowledge with you.

Better world

On the screen in front of you, you see our digital newsletter. The first of 2026. Volume 6. The newsletter is published four times a year. MAES Notarissen strives for continuity of its services by carefully developing a mutually fruitful, harmonious, and sustainable relationship with all its stakeholders. We want to add value by contributing to creating a better world. Being good to each other. That may sound somewhat lofty, but that noble aspiration ensures that we do our work with passion. Every single day.
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The declaration of inheritance/execution: what does this declaration entail and why do I need it to settle an inheritance?

When someone dies, their assets and debts pass to their heirs. The law determines who their heirs are, unless the deceased has made a will. In the latter case, the will determines who the heirs are. The heirs jointly succeed the deceased in all rights and obligations. This means that the heirs must also settle the estate together, unless an executor has been appointed in the will or the so-called "statutory distribution" applies.

Settling an inheritance usually requires a visit to a notary, as institutions like the bank require a so-called "certificate of inheritance" or a "certificate of executorship." The AVROTROS program Radar addressed this issue from a different perspective in its April 26th broadcast. This article explains what such a certificate entails and why you need it.

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Hop on the bus Gus

Not all notaries are created equal. A good notary will assist you impeccably, dedicatedly, and with integrity. With your home and mortgage. Your family and relationships. Or with your business. But quality, speed, service, and price vary considerably among notaries. Our staff already knew that. Our clients know that too. They give us an average of 9 out of 10.
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You can come to us right away!

The NOS 8 o'clock news on January 11th featured a segment about the busyness of the notary profession. It stated that notaries have had a busy year and that with many, your appointment won't be for another five months. With us, however, you'll be seen immediately.
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Weak meal or haute cuisine?

Not all notaries are created equal. A good notary will assist you impeccably, dedicatedly, and with integrity. With your home and mortgage. Your family and relationships. Or with your business. But quality, speed, service, and price vary considerably among notaries. Our staff already knew that. Our clients know that too. They give us an average of 9 out of 10.
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Adjustment of rates as of January 1, 2026

We'd like to inform you of an important change to our services. Effective January 1, 2026, we will be adjusting the rates for several services. For some services, the rates will be increased, for others, they will be decreased, and for others, the rates will remain unchanged.
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Opening hours during the holidays

We will be closed on Christmas Day and Boxing Day, December 25th and 26th, 2025. We will be open again on Monday, December 29th, 2025.

On Tuesday, December 31, 2025, at 12:30 p.m., we will pass the last act of this year, and then we will quickly go home and bake some oliebollen for family, friends, and neighbors.

We will be closed on New Year's Day and Friday, January 2, 2026. We will be happy to serve you again in the new year starting January 5, 2026.
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Who will run your business if you suddenly become incapacitated? Appoint a trustee in your living will.

As an entrepreneur, you make important decisions for your business every day. But what happens to your company if you are temporarily or permanently unable to manage your affairs due to illness or an accident? It's wise to formally appoint someone to ensure business continuity in that case.

Archive

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Lower transfer tax on holiday homes from 2026

When purchasing real estate, such as a house, office building, or pastureland, transfer tax is due. The transfer tax due is calculated based on the property's value multiplied by the tax rate applicable to the transaction. As of 2026, the two transfer tax rates (2% and 10.4%) will be supplemented with a new 8% rate specifically for investment properties.
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Beware of excessive attendance requirements for association statute amendments; what now?

An association's articles of association contain the rules that members must adhere to. The notary records the articles of association upon the association's incorporation and can later amend them by notarial deed. Amending the articles of association after incorporation may be desirable to steer an association in a different direction. In some cases, for example, when the association is part of an umbrella organization, the association may be required to amend the articles of association. This amendment must also take place before a specific date. A common problem in this situation is that membership attendance is too low, making it impossible to amend the articles of association.

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Avoid financial surprises when living together unmarried

Buying a house together is exciting, but without proper agreements, it's also risky. What if one of you puts down more than the other? Many couples live together without a cohabitation agreement and don't consider the financial implications. Clear agreements provide peace of mind and prevent (financial) uncertainty if the relationship changes.

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A will doesn't expire, but... when did you last have your MOT?

Many people who have ever been to a notary (usually for the purchase of a house) draw up a will. Some wills are decades old. Fortunately, wills don't expire; what you've established remains valid until you change it. However, your circumstances often change! So, what was once sound may no longer be suitable due to the passage of time. If you have an old will (especially one from before 2003), it's important to have a notary check whether the provisions still apply to your current situation. Below are some reasons why you might want/need to change your will!

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Have you inherited a house or land? Have the property registered in your name at the notary!

The Land Registry's function is to keep track of the ownership of a home or other property. This becomes more difficult when owners pass away. While it's possible to notify the Land Registry of the heirs, this requires the active involvement of the person handling the estate. This requires a certificate of inheritance, which must be drawn up by a notary. This document can then be registered with the Land Registry to ensure clarity about the new beneficiaries. Below, you'll find out why it's important to arrange this properly.

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Protect your privacy when setting up a BV

As a business owner, you are required to publish certain information in the Chamber of Commerce (KvK) Trade Register. While it's helpful to be able to see this information when doing business, you should be mindful of protecting your privacy. Consider the situation where your visiting address or company name can be directly traced back to you. In the worst-case scenario, malicious actors could contact business owners at their home addresses. Fortunately, there are solutions to protect sensitive data.

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Why MAES notaries

We guide our clients through the moments that truly matter in life. Whether for business or pleasure. We offer peace of mind, reliability, and security. Impeccable, dedicated, and honest.

Corporate Social Responsibility

We recognize the responsibility we bear for our stakeholders: our customers, our employees, suppliers, the government, and the society we are part of. This applies to both our professional and social spheres. Our social responsibility focuses on three themes: governance , a sustainable living environment, and social engagement. We hope to make an impact through these initiatives.