'No urgent need' to abolish the legitimate portion

The Minister for Legal Protection, Franc Weerwind, sees no need to engage in a principled discussion about abolishing the statutory portion in the near future. He wrote this in a letter to the House of Representatives. The letter is a response to a call earlier this year in a committee debate to prepare for the abolition of the statutory portion.

The call was prompted by a report from Radboud University and the Network of Notaries from early 2021. It revealed that within certain legal professions, a large majority supports abolishing the statutory portion. According to the report, 76 percent of (candidate) civil-law notaries support this. Among the Dutch population, fewer support it: various studies show that the number of supporters fluctuates between 22 and 43 percent.

Need
According to Weerwind, it appears that there is no "such urgent and widely supported need, nor practical problems, that would necessitate abolishing or amending the statutory portion in this principled discussion in the short term."

Inheritance and gift tax
In his letter (pdf), Weerwind also addresses the request from Lisa van Ginneken (D66). She requested a different tax treatment for gifts and inheritances from single people. According to Weerwind, the possible solutions are so complex that they would require a fundamental change to the principles underlying the current system. Therefore, the cabinet is not currently considering any changes to the gift and inheritance tax.