Dutch inheritance law (erfrecht): a clear guide for heirs abroad

If you are an heir abroad, Dutch probate law can feel unfamiliar. Below is a clear overview of the key rules and what they mean for you.

Intestate succession (no will)

If there is no Dutch will, the estate is distributed by law in a strict order:

1. Spouse and children. The spouse receives control of the estate; the children inherit equal financial shares, usually payable after the spouse has passed away (the statutory division).
2. Parents and siblings, if there is no spouse and there are no children.
3. Grandparents, then great-grandparents and their descendants.
4. The Dutch State, only if no relatives at all can be found.

Questions about paternity and inheritance rights can also affect who is legally entitled to a share. And many children abroad do not realize they inherit even if they lost contact with the deceased. We often assist heirs in the US, UK, Canada and Australia who discover an inheritance long after leaving the Netherlands.

Dutch wills and estate planning

A Dutch notarial will can change the default rules. It may include:

• Appointment of heirs, including non-relatives
• Disinheritance of a child (who keeps the right to a forced share)
• Appointment of an executor (executeur)
• A usufruct arrangement for the surviving spouse
• Legacies (legaten) and obligations (lasten)

Because Dutch wills are made by a civil-law notary and registered in the Central Register of Wills, locating and interpreting them from abroad can be difficult.

Community property in marriage

Most Dutch marriages are under (limited) community property, unless there is a prenuptial agreement. This means:

• Each spouse owns half of the communal assets
• When one spouse dies, the survivor keeps their own half
• Only the deceased’s half becomes part of the Dutch estate

Dutch inheritance tax (erfbelasting)

Heirs may owe Dutch inheritance tax depending on the value of the inheritance, their relationship to the deceased and where the deceased lived. Spouses and registered partners receive the largest exemptions; children and other heirs pay on a sliding scale. Foreign heirs can face cross-border complications when assets are located in several countries.

Certificate of inheritance (verklaring van erfrecht)

Banks, insurers and pension funds usually require this notarial document before releasing funds. It confirms:

• Who the legal heirs are
• Whether there is a valid will
• Who may represent the estate

Foreign heirs often face delays because Dutch notaries must verify identities, wills and family details: steps that are difficult to complete from abroad without local representation.

When you should seek legal support

Dutch inheritance law becomes complex when:

• You live abroad
• A Dutch executor is uncooperative
• Assets are located in several countries
• A child has been disinherited
• The tax consequences are unclear
• Documents are needed from Dutch notaries, banks or courts
• The estate was already distributed, and new information or heirs have emerged

Early legal guidance helps avoid delays, protects your rights and makes sure the inheritance is handled correctly. Unfamiliar Dutch terms? See our Dutch–English glossary.