Dutch Inheritance Law (2024)
The most important factor in determining the heirs in Dutch inheritance law is the will. According to Dutch inheritance law, anyone over the age of 16 can make a will.
If there is no will, the law determines who the heirs are. Accordingly, in the absence of a will, the first group entitled to inheritance are spouses and relatives or registered partners.
Legal Partition in Dutch Inheritance Law
According to Dutch inheritance law, if the deceased is married or if the deceased has a registered partner and there is no will, the registered spouse/partner is considered as the sole heir. However, if there is a child or children of the deceased, the heir can claim money from the spouse/partner. With this claim, the inheritance undergoes a process called legal partition and is distributed among the beneficiaries.
Testament in Dutch Inheritance Law and Dutch Testament Regulation
According to Dutch inheritance law, anyone over the age of 16 can make a will. Making a will prevents the inheritance from being legally divided.
How to make a legally valid will in the Netherlands?
- Notarization
- The will regarding the distribution of personal assets in the event of death is transferred to the notary.
- The notary prepares a will by writing your personal statement and your will is added to the Central Probate System.
- After your death, your family can find out if you have left any will.
What Does Making a Will Do?
According to Dutch inheritance law, the first criterion in the search for Dutch heirs is the existence of a will. If there is a will registered with the Dutch notary authorities, this document is taken as basis in determining the heirs.
According to Dutch inheritance law, the will provides for the following claims of the testator to be fulfilled after his or her death:
- Disinheriting your child
- Disinherit family members
- Making your unregistered partner a legal heir
- Ensuring that inheritance is donated to charity
- Ensuring that the inheritance is transferred to any person
- If a will is not prepared in line with these requests, the heirs of the person are determined in accordance with the criteria set out in the relevant law.
Legitimate Part in Dutch Inheritance Law
According to Dutch inheritance law, several heirs are entitled to a fixed amount of the inheritance, regardless of the content of the will. This is called a legitimate portion.
According to Dutch inheritance law, the heir’s children and, if their children die, their grandchildren are entitled to inheritance under this practice. Even if people add in their wills that their children are not heirs and should be disinherited before they die, the children have the right to file a Dutch inheritance lawsuit and claim inheritance.
Netherlands Inheritance Certificate
A certificate of inheritance or a certificate of inheritance is a document that determines the rights of the heirs to the inheritance. It states whether the person has a will and who the heirs are.
The persons authorized to request this document are:
- Anyone interested in knowing who the heirs of a deceased person are
- Persons having an interest in the estate of the deceased person
- Liquidator
In the Netherlands, probate can be obtained from a local notary public. DYC Legal Consultancy provides services with its expert staff in obtaining the certificate of inheritance.
Inheritance Tax in the Netherlands
According to Dutch inheritance law, the amount of inheritance transfer tax in the Netherlands depends on the value of the inheritance and the relationship of the person paying this tax to the person who left the inheritance. Everyone is exempt from inheritance transfer tax up to a certain amount. However, if the value of the inheritance exceeds the exemption amount, inheritance tax is payable on the excess amount.
To put it more clearly, the inheritance transfer tax in the Netherlands is determined as follows:
First, the exemption amount is deducted from the inheritance.
The remaining amount (if any) is subject to inheritance transfer tax, the percentage rates of which are given below.
Accordingly, the exemption amounts for 2022 are as follows:
| For spouse, registered partner and cohabiting partner | € 680.645 |
| For child, foster child and stepchild | € 21.559 |
| Child with disability* | € 64.666 |
| Grandson | € 21.559 |
| Grandchild | € 2.274 |
| Parent** | € 51.053 |
| * There are certain criteria. | |
| ** If both parents are heirs, the exemption amount does not change. |
The inheritance transfer tax rates applied for amounts exceeding these exemption amounts in 2022 are as follows:
- If the value of the inheritance is up to €130.424:
| For spouse, partner, children | %10 |
| For grandchildren | %18 |
| For siblings and parents | %30 |
- If the inheritance is worth more than €130,424:
| For spouse, partner, children | %20 |
| For grandchildren | %36 |
| For siblings and parents | %40 |
DYC Legal Consultancy resolves all these procedures on your behalf with its offices in Europe and Turkey. In addition, upon your request, DYC Legal Consultancy also provides services such as the management of the inherited property, the sale of the real estate and the transfer of the money from the sale of the real estate to your bank account.
