The declaration of inheritance/execution: what does this declaration entail and why do I need it to settle an inheritance?

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." This article explains what such a certificate entails and why you need it.

Tip: Appoint someone in your will to act as executor of your estate so that things can proceed more quickly after your death! The MAES Notaries Foundation can also act as your executor. We will then handle the entire settlement for you.

What is a certificate of inheritance and why is such a certificate necessary?

The certificate of inheritance is a document that allows heirs to prove to others (e.g., the bank) that they are entitled to (part of) the inheritance. This deed is therefore an essential document in the settlement of any estate.

The declaration is prepared by a notary. In this declaration, the notary presents their findings on several facts, such as: who is the deceased, was there a will, who are the heirs and to what extent, and have the heirs accepted or rejected the inheritance?

It is also important whether an executor has been appointed, what powers have been granted to him or her, or whether the heirs have appointed an agent to settle the inheritance.

The purpose of such a statement is to make it clear to others who is authorized to perform certain acts during the settlement of the inheritance.

The investigation by the notary

A notary will never rely solely on a notification of death. They will want to see a death certificate issued by the funeral director and will check with the Civil Registry to determine the deceased's last official place of residence. They will also inquire with the Central Register of Wills whether the deceased made a will and, if so, where it was made, so they can request a copy from the notary who drew up the will.

If there's a will, it usually states who the heirs are, but that's not necessary. "I appoint my children as joint heirs" seems clear, but who are the children? The marriage certificate often doesn't provide complete information, and the municipal personal records don't always list all the children. Sometimes it's even necessary to track down family members, which can take a considerable amount of time.

The inheritance must then be accepted, rejected, or accepted with benefit of inventory by the heirs.

Accepting the inheritance with benefit of inventory is always advisable if the debts could exceed the assets. The notary must therefore also know the financial composition of the estate. They will then prepare declarations for (beneficiary) acceptance or rejection of the inheritance and perhaps also an estate power of attorney. For this, the notary must know whether the heirs are authorized to sign. An heir may be bankrupt, their assets are under administration, or they are in debt restructuring. In those cases, they are not authorized to sign. To verify this, the notary consults the insolvency register (bankruptcy and debt restructuring) and the guardianship and administration register. In cases of incapacity to sign, a declaration must also be signed by the guardian or administrator, and court approval is also required.

The certificate of inheritance can only be drawn up once all the information has been collected and all documents have been signed. The notary declares in it that "he has satisfied himself as much as possible of the accuracy of the following…" because he cannot provide 100% certainty. Nevertheless, a third party may rely on the certificate of inheritance unless they are aware of any inaccuracies. It will come as no surprise that drawing up a certificate of inheritance often takes several weeks, and sometimes even longer. In the meantime, the heirs are often unable to do anything, which can be frustrating and hinder the swift settlement of the estate. A solution can be found, namely if an executor has been appointed in the deceased's will. In that case, a certificate of executorship can be drawn up.

Declaration of execution

A certificate of executorship can often be prepared more quickly than a certificate of inheritance. If there is proof of death, the deceased has made a will appointing an executor, and that executor has accepted their appointment, the certificate of executorship can often be issued within a few days of the death. This way, the executor can quickly identify themselves to the bank as the person authorized to pay the debts and administer the estate.

An executor is not permitted to distribute the estate. This may be different if the executor has been granted additional authority to do so in the deceased's will. The bank will often also require a certificate of inheritance. This is so the bank does not have to assess for itself whether certain payment orders pertain to a distribution over which the executor is not authorized.

No declaration of inheritance/execution required for surviving partner with total bank account balance less than €100,000 and no will

If the total balance of all the deceased's bank accounts is less than €100,000, the deceased did not make a will, and was married or in a registered partnership at the time of death, the bank will generally not require a certificate of inheritance or executorship. The bank will then immediately designate the surviving spouse or registered partner as the only person authorized to access the account(s). However, a visit to a notary is still recommended, if only to ensure that no will has been made and also because banks have their own policies. For more information, please also visit the Radar website.

Summary and tip

The certificate of inheritance is a notarial deed that allows heirs to prove to others (e.g., the bank) that they are entitled to the inheritance. This deed is therefore an essential document in the settlement of any estate. To issue a certificate of inheritance, the notary must gather a great deal of information, including the size and composition of the inheritance and the heirs. This can be time-consuming.

If the deceased has made a will and appointed an executor in it, the notary may simply draw up a certificate of execution. In a certificate of execution, the notary simply indicates who the executor is. The notary needs to gather much less information for this, so they can issue a certificate of execution to the executor relatively quickly, and the estate can begin to settle. Therefore, for the efficient settlement of the estate, it is advisable to always appoint an executor in a will.

When settling an inheritance, it's always wise to contact us. We'll investigate who your heirs are, advise you on accepting or rejecting the inheritance (beneficially), and prepare the necessary certificate of inheritance and/or executorship for you.

Would you like more advice on this topic? Visit us or give us a call. The consultation is free. To schedule an in-office consultation or a video call, please call +31 (0)10 44 53 777. We look forward to seeing you.











This article is taken from 'Met Recht Geregeld' (www.metrechtgeregeld.nl), a product of FBN Juristen.

FBN Juristen and MAES civil-law notaries take the utmost care with the content of the articles, but accept no liability for incompleteness or inaccuracy of an article, nor for the consequences thereof.