Inheritance and Succession law
Many people face legal questions after the death of a loved one but are unsure which area of law applies or how the process works. At Counselr, we aim to clarify key aspects of Dutch law and provide practical information to guide you through difficult moments.
As a rule of thumb, the first step is to consider what has happened and who is affected.
If the issue relates to what happens to someone’s assets, debts or responsibilities after they pass away, it is likely a matter of inheritance or succession law.
In this article, we explain the basics of inheritance law and succession law – in Dutch: erfrecht. From a Dutch perspective, both terms refer to the same legal area.
Inheritance law vs succession law vs erfrecht
- Inheritance law focuses on the rights of heirs. It answers the question: who gets what after someone dies?
- Succession law refers to the legal process of transferring ownership of assets and responsibilities. It deals with how the transfer takes place.
In the Netherlands, erfrecht includes both. It covers:
- The rights of heirs
- The settlement of the estate (called afwikkeling)
- The role of notaries, executors and estate administrators
- The handling of wills, intestacy, debts and taxes
At Counselr, we use the terms inheritance law and succession law interchangeably unless the difference is legally relevant.
Inheritance and succession law for expats – where to start?
If you are an expat living in the Netherlands, or if the deceased had ties to another country, two important questions arise:
- Which country’s law governs the estate?
- Where should the succession be handled – in the Netherlands or abroad?
These are questions of international private law. Before resolving any legal matters, it must be established which country’s law applies and where the case should be handled.
A fictional example (not legal advice)
To illustrate how complex international inheritance law can be, let’s look at a fictional example:
An American national who lived and worked in the Netherlands passes away in Amsterdam. He owns property in both countries and has family in the US. His US will names his niece as the main beneficiary.
In this case, Dutch law may consider him to have had his habitual residence in the Netherlands, meaning Dutch inheritance law could apply under the EU Succession Regulation (650/2012). However, as an American national, he may have chosen US law in his will.
The Dutch notary handling the estate would need to assess:
- Where the deceased was habitually resident
- Whether a valid choice of law was made
- How to deal with assets in different countries
- Whether Dutch or US law applies to any forced heirship claims
Why this matters
When more than one country is involved, it becomes essential to:
- Coordinate between legal systems
- Understand potential tax obligations
- Check if a will is recognised in another country
If this is not done properly, it may result in delays, disputes or even financial loss for the heirs. Dutch notaries often collaborate with foreign legal professionals to ensure the estate is settled correctly.
Legal framework
International inheritance law is not fully harmonised
Inheritance and tax rules vary widely between countries. Although the EU has harmonised many areas of law, estate law and inheritance tax remain largely national. This means that different laws may apply to different parts of an estate.
Families are international, but laws are not
People live and own property across borders. While there are rules in international private law to manage this, they are not always straightforward. In many cases, the law of the country where the property is located will still apply.
The EU Succession Regulation
To simplify cross-border inheritance, the EU Succession Regulation (650/2012) came into force on 17 August 2015. It applies in most EU countries (except the UK, Ireland and Denmark) [1].
Key features:
- Default rule: The law of the country where the deceased had their habitual residence applies
- Choice of law: A person may choose the law of their nationality in a valid will
- European Certificate of Succession: A document that helps heirs prove their rights across EU countries
Even if someone chooses another country’s law, the courts of their habitual residence may still process the case – applying the foreign law. This can make the process more complex.
What happens if there is no will?
If there is no valid will and the deceased lived in the Netherlands, Dutch law determines the heirs based on legal succession:
- Spouse or registered partner and children
- Parents and siblings
- Grandparents
- Great-grandparents
More distant relatives are excluded if closer ones exist. Within each group, the estate is divided equally. Grandchildren may inherit if their parent (a child of the deceased) has already passed away. The rules are noted in The Dutch Civil Code (Book 4 of the Dutch Civil Code) [2].
The role of the surviving partner
In the first group of heirs, the surviving spouse or registered partner receives all the assets, while the children receive a monetary claim. This claim becomes due only when the surviving partner dies or goes bankrupt.
Wills, intestacy and children’s rights
Anyone living in the Netherlands can make a will. However, biological children always have a right to their legitieme portie – a minimum share of the estate – even if they are not named in the will. This is part of Dutch forced heirship rules.
Stepchildren do not automatically inherit from a stepparent. But this can be arranged by naming them in a will.
What about inheritance tax?
Unlike the choice of applicable law, you cannot choose where inheritance tax is paid.
- The main rule: the country where the deceased was resident may tax the entire worldwide estate
- Many countries also charge inheritance tax on real estate located within their borders
This means inheritance tax may be due in more than one country.
Legal support and the role of notaries
In the Netherlands, notaries play a central role in inheritance matters. They:
- Identify and verify heirs
- Handle the settlement process
- Issue the European Certificate of Succession
In international cases, they may need to work with lawyers and notaries abroad. If heirs disagree, the notary cannot act until the dispute is resolved. This is usually where lawyers and mediators can help.
Conclusion
Inheritance and succession law cover both who inherits and how the estate is transferred. In Dutch law, this is known as erfrecht.
For expats and international families, questions about jurisdiction and applicable law can add complexity. The EU Succession Regulation has brought clarity, but navigating different systems still requires careful planning.
If you’re dealing with the death of a loved one – especially across borders – we strongly recommend consulting a notary or lawyer with experience in Dutch and international inheritance law. They can help protect your rights and avoid unnecessary complications.
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Disclaimer: The information provided on this website is for general informational purposes only and is not legally binding. Although we strive for accuracy, the content may contain errors. If you notice any mistakes, please let us know by contacting us via the contact form located at the bottom of the page.;
Picture : Created by Sora/ ChatGP
References
[1] European Parliament, “Regulation (EU) No 650/2012”, Official Journal of the European Union, L201/107 (2012), accessed 06/11/2025
[2] Government of the Netherlands, Dutch Civil Code (Burgerlijk Wetboek), Book 4 – Erfrecht, accessed 06/11/2025