Glossary
Dutch–English glossary
Letters from a Dutch notary or court full of unfamiliar words? Here are the key Dutch inheritance terms, explained in plain English.
- Aanvaarden (zuiver)Pure acceptance
- Accepting the inheritance without limitation. The heir is in principle also liable for estate debts with their own assets. Read more
- Beneficiair aanvaardenAcceptance with benefit of inventory
- Accepting the inheritance while limiting liability for estate debts to the estate itself. The estate must then be liquidated under the statutory rules. Read more
- BoedelbeschrijvingEstate inventory
- A list of all assets and debts of the estate, including disputed claims. Required in a liquidation and often requested from an executor.
- Centraal Testamentenregister (CTR)Central Register of Wills
- The national register in which every Dutch notarial will is recorded. It shows whether a will exists and which notary holds it.
- ErfbelastingDutch inheritance tax
- Tax on what heirs receive from an estate. It mainly depends on where the deceased lived and on the relationship between heir and deceased. Read more
- ErfgenaamHeir
- A person who inherits a share of the estate, by law or under a will. Heirs together own the estate until it is divided.
- ErfrechtInheritance law
- The rules of Book 4 of the Dutch Civil Code on who inherits and how an estate is settled. Read more
- ExecuteurExecutor
- Person appointed in a will to manage and settle the estate. Must act in the interest of the heirs and account for the administration. Read more
- Huwelijkse gemeenschap van goederenCommunity property
- Marital property regime under which spouses share assets. Only the deceased's half becomes part of the estate.
- KantonrechterSubdistrict court judge
- The judge who handles many estate matters, such as dismissing an executor or supervising a liquidation.
- KindsdeelChild's share (claim)
- Under the statutory division, the money claim a child has against the surviving spouse, usually payable only after the spouse's death. Read more
- LastTestamentary obligation
- A duty imposed in a will on an heir or legatee, such as maintaining a grave or caring for a pet. Read more
- LegaatLegacy
- A specific gift in a will, such as a sum of money or an object, to a particular person. A legatee is not an heir. Read more
- Legitieme portieForced share
- The minimum a child can claim when disinherited: half of their intestate share, as a money claim. Must be invoked, in principle within five years. Read more
- LegitimarisForced heir
- A child who claims the forced share.
- NalatenschapEstate
- Everything a person leaves behind: assets and debts together.
- NotarisCivil-law notary
- Neutral legal professional who drafts wills, issues certificates of inheritance and transfers real estate.
- TestamentWill
- In the Netherlands made by a civil-law notary and registered in the Central Register of Wills.
- VereffenaarLiquidator
- Person who settles an estate under the statutory rules, often appointed by the court in complex, insolvent or disputed estates. Read more
- VereffeningEstate liquidation
- The statutory procedure for settling an estate: inventory, calling on creditors, paying debts in order of priority and handing over the remainder. Read more
- Verklaring van erfrechtCertificate of inheritance
- Notarial document stating who the heirs are and who may act for the estate. Banks usually require it before releasing funds. Read more
- VerwerpenRejection (disclaimer)
- Declining the inheritance: no share in the assets and no liability for debts. The heir's children may inherit in their place.
- VolmachtPower of attorney
- Written authorization allowing someone to act for you, for example with a notary or bank. Often all a client abroad needs to sign.
- VruchtgebruikUsufruct
- Right to use an asset and its income, often given to a surviving spouse while the children own the asset.
- Wettelijke verdelingStatutory division
- Default rule when a married parent dies without a will: the spouse gets all assets, the children a deferred money claim. Read more
- WilsrechtenChildren's statutory rights to property
- Rights of children to claim ownership of certain assets, for example when the surviving parent remarries. Read more
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