In brief: inheritance

Who are the heirs if there is no will?

If someone has not made a will, the statutory rules of succession apply. This is also known as intestate succession. Dutch inheritance law sets out default rules determining who the heirs are. GMW Advocaten in The Hague has extensive expertise in inheritance matters.

The rules briefly summarised

Are you married and do you have no children?

In that case, your spouse is the sole heir.

Are you not married, but do you have children?

In that case, your children are your heirs in equal shares.

Are you married and do you have children?

In this situation, your spouse and your children are each heir in equal shares. However, the children do not receive their inheritance immediately. Their share is converted into a monetary claim. This claim only becomes due and payable upon the death of the surviving spouse. Under inheritance law, the children can only enforce their monetary claim after the surviving spouse has died.

Are you not married and do you have no children?

In this situation, your parents and your (half) siblings inherit from you. If your sibling(s) has (/have) already died before you, his or her children take their place. Please note that if a minor child inherits, the law provides that the minor child is never personally liable for the debts of the estate.

Are you not married and do you have no children, parents, brothers or sisters?

In that case, your grandparents inherit from you. If they have also passed, their grandchildren take their place. If they have all died as well, the great-grandparents and their descendants are next in line. If there are still no heirs, the entire estate – all assets and debts of the deceased – passes to the Dutch state.

The surviving spouse

The inheritance law rules described above are intended to ensure that the surviving spouse is left as financially secure as possible. The surviving spouse receives the entire estate. The children have a monetary claim against the surviving spouse. Under the statutory division, the surviving spouse may freely dispose of the entire estate.

In a will, the deceased may set aside or amend the statutory division. There may be a need to depart from intestate succession, for example where one or both spouses have children from a previous relationship, and they wish to treat all children equally. Stepchildren may also be appointed as heirs in a will.

In the case of the statutory division, the heirs jointly arrange the funeral or cremation, divide the deceased’s assets and pay any debts. An executor may be appointed in a will. This can be a family member, but also an independent third party. The executor is instructed to administer the estate and pay the debts of the estate.

The law contains detailed rules on the executor’s powers, authority, and duties. This can be limited or expanded in a will. Among other things, the executor must prepare an estate inventory and keep the heirs informed about the administration of the estate.