Who inherits what in a blended family?

Do you have a blended family (with your own children, stepchildren, or even foster children)? Who legally inherits from you, and can you arrange this differently?
Blended families are becoming increasingly common. Second marriages create families with children who share both parents and children who don't. There are also families with foster children. What are the rights of these children regarding inheritance law and inheritance tax, compared to their (step)parents or grandparents, and to each other?

This article explores this in more detail, using the Gans family as an example. First, you'll read about how legal family ties can be established. This is a requirement for inheriting from each other – if no will has been made. We'll also provide several examples of inheritance in blended families. A will is recommended for blended families: you decide which children should inherit from you and which should not, and who should inherit how much. Finally, we'll also discuss inheritance tax; how much inheritance tax do your own children, stepchildren, and foster children pay?

Inheritance through a 'legal' family tie
For a child to inherit from a parent (even if that parent hasn't left a will), there must be a family law relationship between the child and the parent. Once a legal relationship exists with a parent, there is automatically a legal relationship with all other blood relatives of that parent, such as their parents or other children. At that point, the child can also inherit from them.

Legal motherhood
For a mother, this "legal" family bond with the child is generally already clear, because the child is born from her. After all, a mother does not create a bastard. The "biological" mother is therefore the "legal" mother. The child can inherit from her if she dies. For a father, it's more complicated. The biological father is not always automatically the legal father.

Legal paternity
A man is the legal father of a child if he is married to the mother or in a registered partnership at the time of the child's birth. Even if he—as the mother's husband or registered partner—dies and the mother gives birth to a child within 306 days of his death, the deceased man is considered the legal father of that child and can therefore inherit from him.

A child may be conceived by a man other than the one the mother is married to. If the child is born during the marriage, it is automatically considered the child of the mother's husband. While this person is not the biological father (the procreator) of the child, he or she is legally considered the "legal" father.

The child's legal father, or the child himself, can still deny parentage through legal proceedings. If this is successful, the paternity established through marriage is treated as if it never existed. The mother's husband is then no longer the legal father, and the child will no longer be able to inherit from this man or his blood relatives under the law.

Legal paternity also exists if the father has acknowledged the child, his paternity has been established by court order or if he has adopted the child.

Note: If you're living together unmarried and expecting a child, be aware that if you are the biological father, your child will only inherit from you if you acknowledge the child.

If parents live together unmarried, the child does not automatically inherit from its (biological) father. This is only the case if the biological father has acknowledged the child, or if paternity is legally established. Therefore, as the biological father, acknowledge your child! This can be done during pregnancy or, for example, when registering the birth. An adult child can also (still) be acknowledged.

Recognition
Recognition occurs by having a deed of recognition drawn up by a registrar (there are no costs involved), or by a deed at a notary.

Adoption
Adoption effectively severs the child's bond with its biological parents. New family ties are formed with the adoptive parents and the other children and blood relatives of those adoptive parents. An adopted child then becomes a "real" child of their own and automatically inherits in the same way.

Foster children
For foster children, this is different. It often happens that someone else's child is adopted into the family. If there is no adoption, no family bond is created. Therefore, a foster child does not "automatically" inherit from their foster parent(s).

If you want a foster child to inherit from you, you must make a will in which you appoint them as your heir. You can also choose not to appoint the foster child as an heir in a will, but instead, for example, to leave a specific sum of money that the foster child will receive from your estate upon your death. We can advise you further on this matter.

What about a half-sibling and a stepchild?
It is important to distinguish between a half-sibling and a stepchild.
In the relationship between children, there may be half-siblings.

Half-siblings have one parent in common. There is a bond with that one parent, but not with the other parent (also called a stepparent). Therefore, such a child does not inherit from their stepparent, unless the stepparent has provided otherwise in their will.

In the relationship between a parent's (new) spouse and a child, a stepchild may exist. A stepchild is a child from a previous relationship of one of the spouses. A stepchild has no legal bond with their parent's (new) partner (their stepparent).

Legal succession regulations: who inherits and what shares?
By law, the surviving parent and their children are primarily heirs, each with an equal share. Sometimes, substitution occurs. An example of substitution is when the children of a deceased child take the deceased child's place as heir. These substituting (grand)children then jointly inherit the deceased child's share.

If there is no one in the first group (there is no surviving parent and no descendants), then the second group comes into play: the parents, (half) brothers, and (half) sisters of the deceased. The law then stipulates that the parents' share must be at least a quarter (25%). Furthermore, the law stipulates that a half-brother or sister inherits half of what a full brother or sister inherits. The remaining portion is inherited equally by the individuals in this group. If there is no one in the second group, the third or even fourth group comes into play. The statutory inheritance regulations can be deviated from by will, and a different, customized arrangement can be created.

Example of legal succession in a blended family
Jan Gans had three children from his first marriage to Anneke: Hans, Margriet, and the adopted Isabella. After his divorce, Jan remarried Inge, who also had two children from her first marriage: Hugo and Roos. Together, Jan and Inge had another daughter, Diny.

Who inherits from father Jan?

Jan has family ties with his children Hans, Margriet, Isabella, and Diny. Therefore, upon his death, he leaves behind five heirs (including his wife Inge). Hugo and Roos are Jan's stepchildren. Legally, they do not inherit from him.

Who inherits from son Hans?

For Hans, Margriet, and Isabella, only Diny is a half-sister (Hugo and Roos are not half-siblings). If Hans dies unmarried and childless, his father Jan, his mother Anneke, his full sisters Margriet and Isabella, and his half-sister Diny will legally inherit. Each parent inherits at least 1/4, and Diny, as a half-sister, inherits half of what Hans's full sisters inherit. This works out as follows: Jan and Anneke each receive 1/4. Then there remains 1/2, in which Margriet and Isabella receive twice as much as Diny. So, the net inheritance is 2/10ths for Margriet and Isabella, and 1/10th for Diny.

Including stepchildren in the legal division
In principle, the so-called "statutory distribution" applies between the surviving parent and their children (unless a will stipulates otherwise). This means the surviving parent inherits everything, and the children receive a claim against the surviving parent equal to their share of the inheritance. This amount is generally only claimable upon the surviving parent's death.

The law also stipulates that one or more stepchildren can be included in the legal division of the estate. A will is required for this. This is never done automatically. The stepchildren must then be named as heirs in the will and included in this legal division.

Inge can make a will and appoint one or more of Jan's children as co-heirs and then declare the statutory division applicable. This means Jan receives her entire inheritance, but in return, each of the six children owes her one-seventh of her estate.

Inheritance tax and children, adopted children and stepchildren: who pays what?
An adopted child is automatically treated the same as a natural child for inheritance tax purposes. This means that an adopted child, just like a natural child, has an inheritance tax exemption of €22,918 (2023 figure), and that any amount inherited above this exemption is subject to the inheritance tax rate of 10% to 20% (as opposed to the higher rate of 30% to 40% that applies, for example, to siblings).

Stepchildren and foster children are also treated as children for inheritance tax purposes under certain conditions.

After being included in the legal division, a stepchild is treated equally as a child. Any children of the stepchildren are also considered their own grandchildren for inheritance tax purposes (if they receive any inheritance).

A foster child cannot, unlike a stepchild, be included in a legal division through a will. A foster child can, however, be named as an heir in a will or be granted a legacy. The child tax rate (10%-20%) and the child tax exemption of €22,918 (2023 figure) apply to the acquisition of the foster child, provided the foster child has been raised and supported by the foster parent(s) as their own child for at least five consecutive years until their marriage or at most their 21st birthday. Other arrangements can be made through a will.

Summary and tip
Under the statutory inheritance rules, a child only inherits from their parent if they had a family bond with that parent at the time of their death. This family bond is sometimes automatic, and sometimes it must be "formed" (for example, in the case of adoption).

A stepchild does not automatically inherit from their stepparent by law when their stepparent dies. A stepparent can, however, name a stepchild as their heir in their will and stipulate that a stepchild inherits as if they were their own child by allowing the stepchild to participate in the legal distribution.

The statutory division cannot be declared applicable to a foster child. A foster child can, of course, be appointed as an heir or legatee in a will.

Regarding inheritance tax, stepchildren and foster children are, under certain conditions, considered equal to a (natural) child. In that case, they do not have to pay more inheritance tax on their inheritance than a natural child.

For blended families, it is advisable to make a will with us and arrange matters properly in advance – entirely in accordance with your wishes and therefore tailor-made.
Would you like more advice on this topic? Visit us or call us at +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.

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