Inheritance law determines who the heirs are based on the law. This is called intestate inheritance. If you want to deviate from this, you must make a will. This is called testamentary inheritance. Anyone aged 16 or older can make a will.

The order of the law of inheritance is as follows:

1. If you are married and have no children, the surviving spouse is the sole heir.
2. If you are not married but have children, the children are the sole heirs, each for an equal share.
3. If you are married and have children, the surviving spouse and the children each inherit an equal share. The statutory division applies. The children only receive the inheritance when both parents have passed away.
4. 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.
5. If you have no spouse, children, parents, or siblings, your grandparents will inherit. If they are already deceased, their (grand)children will take their place. If they are all deceased, your great-grandparents and their descendants will inherit.

Please note: 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.

A will, also known as a last will and testament, is a notarial deed in which you specify who your heirs are and who will receive what after your death. You must go to a notary to draw up a will.

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 limit 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 will do this in consultation with the family and will make the decision based on their best judgment; however, you cannot be heard (after all, you are no longer around). The Child Protection Council will be consulted for advice. 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 going through the court, you must 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. 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

• You want to leave something to your stepchildren
• You want to equalize gifts made to one of the children for all children
• You want to ensure the continuity of your business
• You want to prevent money from going to the 'cold side' through married children
• You want to influence 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:
  • bequeath a sum of money to your children immediately upon your death;
  • give money to your children before you die and start doing so in time;
  • Set the end date of the usufruct on the date your partner goes to a care facility.
• 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 €50,000 and you want to save tax.
• You want to appoint an executor of your will who will settle your estate.

The contents of the will are confidential. 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 won't discuss your will with anyone. They have a duty of confidentiality.

Drawing up a will is a unilateral legal act. A will contains the final will of only one person. Therefore, you cannot, for example, draw up a will together with your spouse. However, you can both include a joint arrangement in your will, for example, regarding the guardianship of the children. Spouses' wills can even be so similar that they are considered identical. However, according to case law, the notary is required to speak with a testator in private to ensure that the will is truly the testator's final will and not, for example, that of their spouse or children.

A will is valid until you make a new one, revoking the old one. The Central Register of Wills always shows whether, when, and by which notary a will was made, even if the testator is still alive.

Ideally, you should have your will reviewed every five years to see if any changes are needed. Do you want to make a will, or would you like a review? Let us know. Perhaps you'd also like to appoint a (social media) executor in your will. Someone who will take care of things for you after you're gone, for example, and ensure you don't spend forever on Facebook, LinkedIn, or Instagram.

Who isn't active on social media platforms like Facebook, LinkedIn, Twitter, Pinterest, Insta, or Snapchat? But what happens to their online life when a Twitter or Facebook user passes away? How painful it is to still see a family member or friend's Facebook profile, still receiving birthday wishes, even though you know they passed away some time ago. If you don't take any action, your life will continue on Facebook and other social media platforms after your death. It's not so easy for surviving family members to delete your account or set it up as a memorial page. We can take care of that. Entrust us with your account information and instruct us what to do with your online life should the inevitable moment arrive.

Accidents can happen easily. Sometimes they have serious consequences. Illness happens to us all. One in five Dutch people will develop dementia. Based on demographic trends, the absolute number of people with dementia will increase by 115% by 2040.

What if you can no longer act properly during your lifetime because you become incapacitated, for example, due to illness or a serious accident? What happens next? It's important to know your wishes, both financially, medically, and personally. And who is your trusted representative who can represent you during your lifetime? You can clearly establish this before it's too late. This will save you and your loved ones a lot of trouble and grief.

Financial matters include banking, asset management, and tax matters. They also include the sale of your home, should that become necessary. Medical matters may involve deciding whether or not to seek medical treatment or resuscitation. Personal wishes may relate to personal care, funeral arrangements, social contacts, and the termination of your social media profiles.

By having us draw up your living will, you ensure that the banks recognize it and that your trusted advisor can manage your affairs for you. The date is also fixed, the deed cannot be lost, and we can, if desired, submit the living will to the Central Register of Living Wills. The content of the living will is not visible and remains confidential, but it can be verified that a living will has been drawn up.

Until recently, if future spouses didn't make any arrangements with a notary before getting married, they automatically became part of a 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 joint. 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 make any arrangements with a notary, you are automatically married in a limited community of property. 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. Assets that spouses acquire during the marriage, or assets that were already joint before the marriage, including debts, become joint property through marriage and will be divided upon divorce. To distinguish between private and joint property, proper administration must be maintained. If this is not the case, the assets or debts are considered joint and must be divided upon divorce.

Reasons for entering into a prenuptial agreement may include if one of the two partners has debts, if one of the two partners has or is expected to have significant assets, if one or both of the two partners are entrepreneurs, or if they are otherwise exposed to financial risks.

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. We're happy to help.

A registered partnership is a legally regulated form of cohabitation, just like marriage. A registered partnership 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. One important difference concerns the relationship with children. A child born in a marriage or registered partnership between a man and a woman, or between two women, is legally considered to be both parents. This is not the case in a marriage or registered partnership between two men. In all these cases, a child's family law relationship with the father or the father's partner can only arise through recognition or adoption.

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. This is different if there are minor children or if the partners are in dispute; in that case, the dissolution is done through the court.

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.

• The partner's surname may be used, but this does not apply to official documents, such as passports and driver's licenses.
• The partner is not required to testify against the registered partner in a lawsuit (right to refuse to testify).
• For certain transactions or decisions, the partner's consent is required. An example of this is buying or selling a house. In the case of debts, you are both responsible.
• Both partners have a duty of support to each other. Each partner is obligated to provide for each other's livelihood.
• Registered partners are each other's legal heirs. A will may provide otherwise.
• Registered partnerships recognise rights to old-age pensions and, in many schemes, also to survivors' pensions.

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.

The cohabitation contract is an agreement in which you make arrangements about all kinds of matters related to living together and household costs.

If you have a cohabitation agreement and have been living together for more than six months, you are treated equally for tax purposes as married couples, with a lower gift and inheritance tax rate and higher tax exemptions. This could potentially save you a lot of money.

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

In practice, a cohabitation agreement is almost always drawn up by a civil-law notary. To qualify for certain provisions, such as equal tax treatment with married couples, partner pension plans, or agreeing to a residency clause, a cohabitation agreement drawn up by a civil-law notary is required.

If you live together without children, a cohabitation agreement usually includes a right of residence clause. This stipulates that if one of you dies, the other will inherit the joint assets, either in exchange for payment of their value or free of charge. For example, if you jointly own the house you live in, or own household goods together, you can use the right of residence clause to stipulate that the surviving spouse becomes the sole owner. A right of residence clause not drawn up by a notary can later prove null and void. A notarially recorded right of residence clause eliminates this.

Are you considering drawing up a cohabitation agreement and would you like more information? Please contact us. We're happy to help.

A gift is an agreement without consideration, in which the beneficiary is enriched and the donor is impoverished. This enrichment can be a sum of money, but it can also involve movable and immovable property that passes from one person to the other without consideration. Gifts are common in parent-child relationships.

Whether and how much gift tax is due depends on the relationship between the donee and the donor and the amount of the gift. The donee is liable for the tax unless the gift is made to them tax-free, or it is a gift from a parent to a minor child. In that case, the donor bears the gift tax. Furthermore, there are exemptions. The closer the relationship, the lower the rates and the higher the exemptions.

The gift tax rates and the amount of the exemptions are redetermined annually by the Dutch Tax and Customs Administration. On the Dutch Tax and Customs Administration 's website, you'll find the rates, exemptions, and a tool to calculate the gift tax due. You can even file your tax return through that website. We can also handle this for you, especially if your calculations are more complex. We have specialized software for this. We can also help you calculate the correct amount.

An alternative way to give tax-free gifts to a child is a tax-free gift on paper. This means you make a gift without actually transferring any cash to the child. The beneficiary, the child, then receives a non-declarable claim against the donor, their parent(s). Should one of the parents die, this claim is deducted from the estate. This means the children pay less inheritance tax and benefit from the annual gift tax exemption. The Dutch Tax and Customs Administration has strict rules for gift on paper. For example, you must record the acknowledgment of debt with a notary, and as a parent, you must pay your child an annual business interest payment. If you have a long life expectancy, this mandatory interest payment can be, or become, difficult. If this interest payment is not made annually, the gift is still included in the inheritance, and inheritance tax is levied on it.

All gift tax exemptions are so-called threshold exemptions. This means that if a gift exceeds the threshold, gift tax is only due on the amount by which the threshold is exceeded.

Other acquirers
The general gift tax exemption is €2,658 per year (2024). This exemption applies, for example, to inheritances passed on by grandchildren.

(Foster) Children
If (foster) children receive benefits from their parent(s), the aforementioned general exemption will be replaced by an exemption of €6,633 (2024) per year.

Children between 18 and 40 years old
The exemption may be applied to acquisitions by way of donation:

• by recipients between the ages of 18 and 40 (a family relationship is not necessary); and provided that the donation is used for a general purpose € 31,813 (2024);
• by recipients between the ages of 18 and 40 (a family relationship is not necessary); and provided that the gift is used to finance (the costs of) the recipient's own home, up to a maximum of €66,268 (2024).

Full exemption
Up to the full amount received, acquisitions by an ANBI, an SBBI and a supporting foundation-SBBI and from an ANBI are (among others) exempt from gift tax.

BOF
One of the most significant gift tax exemptions is the business succession facility (BOF). This exemption applies when business assets (or substantial interest shares in a private limited company (BV) operating a material business) are acquired through a gift.

The BOF is a conditional exemption: the acquired business must be continued for at least five years. If this requirement is not met, the gift tax must still be paid.

For the going concern value of acquired business assets up to €1,325,253 (2024), a 100% conditional exemption applies; above that, 83% of the acquired business assets is conditionally exempt from gift tax.

Rates
To the extent that the amount received as a gift exceeds the exemption, the recipient is liable to pay gift tax at the following rates.

Pay up to an amount (after deduction of the exemption) of € 152,368 (2024):

1. the partner and children: 10%
2. (great)grandchildren: 18%
3. other purchasers: 30%

Pay on the amount of the acquisition above € 152,368 (2024):

1. the partner and children: 20%
2. (great)grandchildren: 36%
3. other purchasers: 40%

Declaration
If gift tax is due and/or one of the increased exemptions applies, the Tax Authorities must be requested in a timely manner to issue a tax return.

However, it is also permitted to file a gift tax return directly. This can be done online (a DigiD is required) or using a form provided by the Tax and Customs Administration on its website.

Gift tax returns must be filed within two months of the year in which the gift was received. For gifts received in 2024, the Tax and Customs Administration must therefore receive the gift tax return by February 28, 2025.

If you, as a donor or beneficiary, would like to know how you can save even more on gift tax and/or inheritance tax, or if you would like to have the gift recorded in a deed, please contact us. We support a number of ANBIs (Public Benefit Organizations) under certain conditions at a reduced rate or even pro bono.

A certificate of inheritance is a statement drawn up by a notary stating who died, when and where, whether the deceased left a will and what provisions were made in that will, who the heirs are, and whether an executor has been appointed. You need such a statement to settle the estate, make payments, and claim funds from banks and insurance companies.

A declaration 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 accounts of the deceased 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.

If you are the heir of someone who died in the Netherlands after August 17, 2015, but who is a foreign national, has a foreign domicile or residence, has made a foreign will, or owns real estate located abroad, you may need a European Certificate of Succession (ECS). The ECS can be used to prove the rights of heirs, allocate assets to heirs or legatees, and establish the powers of the executor. This allows you to acquire a home in the deceased's name and gain access to the deceased's foreign bank accounts. Whether these are bank accounts in Luxembourg, Liechtenstein, Cyprus, Curaçao, or other tax havens with banking secrecy where the deceased has hidden funds, avoid continuing the fraudulent and criminal activities of the tax evader. Before you know it, you could be in serious trouble. We can help you stay out of it and save tax legally.

Need help? Contact us for advice or a quote. Call, email, or fill out the quote form on the homepage.   

A death is sad enough in itself. There's a lot to deal with. Once you've come to terms with the initial grief, you're confronted with the inevitable administrative process. Settling the estate is something you could handle entirely on your own. But it's often a sensitive issue, and you don't want to unnecessarily strain family relationships. In many cases, you lack the energy, knowledge, and experience, and you don't have the software to handle this adequately. This is especially true when dealing with minor children, parties under guardianship, assets under administration, or international aspects. Perhaps a house needs 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 the estate under benefit of inventory. This involves first drawing up an inventory of the estate. We can assist you in all cases. However, be careful and be vigilant immediately after the testator's death. For example, if you go out for a meal or drink with family after the death and pay with the testator's debit card, this can be considered an act of acceptance, and you may be liable for the estate's debts.

Long ago, it was usually clear who a child's parents were. Genetic parentage and legal parentage generally coincided. Children were born within the marriage relationship of a man and a woman. The world has changed. Today, we see many different family structures than the classically traditional ones. Think, for example, of single-parent families, blended families, and rainbow families, to name just a few. In our changing world, every child has the right to have their legal status established as much as possible from birth.

If you are married or in a registered partnership, you automatically receive parental authority over any children you have or adopt. As a man, you are also automatically the legal father. Therefore, you do not have to acknowledge the child, even if you are not the child's biological father. If you are not married and not in a registered partnership, you do not automatically receive joint parental authority. Only the mother has parental authority. If you want to exercise joint parental authority, you must file a petition with the court. However, you must have acknowledged the child. If you are the mother married to another woman, you can both automatically receive parental authority. If you are a man married to another man, you will only receive joint parental authority over a child after a court order. We can help you navigate this maze of rules.

We often provide legalizations, apostilles, and subsequent legalizations for individuals, companies, and other organizations. We specialize in corporate law, real estate, and family law. A legalization is a declaration from a notary stating that you signed a document in the presence of that notary or an employee of their office, and that you identified yourself with a valid ID. This confirms the authenticity of the signature. The declaration is often a sticker or stamp on the document.

Apostille and legalization

Legalization is often sufficient. However, if you intend to use a document abroad, you must ensure that the document (for example, an extract from the population register) is recognized as an official document abroad. It's important to check whether the country where you intend to use the document is a signatory to the Apostille Convention. If so, the document must be apostilled. If the country is not a signatory to the Apostille Convention, you must have the document legalized. We can arrange the apostille or legalization for you. We will then present the document we have legalized to the court. The court can only apostille or legalize the document if it contains an original signature and this signature has been registered in the national signature database. Signatures legalized by us are usually apostilled by the court quickly and without delay. You pay court fees to apply for an apostille or legalization at the court. Payment options vary by court. You will receive the apostille or legalization after you have paid the court fee.

Additional legalization

Sometimes a country requires additional legalization. Therefore, always inquire with the consulate or embassy of the country in question.

What do you need to do to get legalization?

Our hostesses are available at the Hospitality Desk during office hours and will be happy to assist you immediately upon arrival. Please call ahead to schedule your arrival so we can ensure we can assist you immediately upon arrival. Bring the power of attorney or declaration you received to our office. Don't forget your valid ID and only sign your signature at our office in the presence of a staff member. Once your signature has been signed at our office, you don't always have to wait for the legalization process. We can arrange for the original legalized document to be sent to the agency that requested your signature the same or the next day. We will send you a digital copy for your records.