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MAES Notaries | Newsletter | Q3 2026
Budget Day 2026: is your own budget in order?
What follows is a day full of figures, plans, and policy intentions. Important for the Netherlands. But at least as important: what do all those plans mean for you? For your wallet, your business, your family?
Points to consider when borrowing from one's own BV as a director-major shareholder
accumulates money in their private limited company over a longer period.
Join us. We're hiring!
We are happy to keep this seat free for someone hoping to find a good work-life balance with us. A new office colleague who was born for workplace happiness. Is performance-oriented. Sets realistic goals. A go-getter. Helps others and asks for support when needed. Takes initiative. Speaks up. And knows that change is progress. A jack of all trades. But one who doesn't always take themselves too seriously. Can laugh at themselves. Who manages to keep all those different balls in the air so skillfully and artfully, both at home and at our office. Just like us.
Mergers & divisions: are you on time?
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.
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.
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.
Hop on the bus Gus
You can come to us right away!
Archive
Weak meal or haute cuisine?
Adjustment of rates as of January 1, 2026
Opening hours during the holidays
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.
Who will run your business if you suddenly become incapacitated? Appoint a trustee in your living will.
Lower transfer tax on holiday homes from 2026
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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