Law of succession

The Netherlands’ law of succession is a collection of statutes and regulations which govern what happens to a person’s property after death and the manner in which his or her estate is to be wound up or settled. Some provisions are categorized as ‘mandatory law’, which means that they must be observed, while others are classified as ‘regulatory law’, whereupon the individual may stipulate alternative arrangements in his or her Will. The law includes provisions governing what happens to your estate after your own death, as well as those which apply to an inheritance which passes to you upon someone else’s death (succession).

If someone dies without having made a Will, the rules of intestate succession apply. In the first instance, the estate passes to the spouse and the children of the deceased, each of whom receives an equal share. Where a child has predeceased the intestate parent, such child’s share passes to his or her surviving children (if any), who are the grandchildren of the deceased. This is termed the rule of substitution (or representation). The system of statutory distribution was introduced in 2003. This is classified as regulatory law. Alternative arrangements can be made in a Will.

If there is no spouse and there are no children or grandchildren, the estate will pass to the parents and siblings of the deceased. Here too, the rule of substitution applies. Where there are no parents or siblings who qualify as heirs, the estate is divided into two equal parts, one of which passes to the family of the deceased’s father and the other to the family of the deceased’s mother.

Please contact us for further information about matters of succession and inheritance. We shall be pleased to offer advice.