Netherlands (NL)
The Netherlands is a small, densely populated constitutional monarchy in Northwestern Europe, consistently ranked among the world's most liveable and progressive countries.
Estate & Inheritance in Netherlands
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Dutch inheritance law is governed by Book 4 of the Civil Code (Burgerlijk Wetboek). The Netherlands has inheritance tax (erfbelasting) with relatively high exemptions for direct family but significant rates for more distant relatives and non-relatives. EU Regulation 650/2012 allows EU residents to elect their home country's law for succession. The Netherlands is a jurisdiction-of-choice for international estate planning due to its relatively clear legal framework.
Intestacy — What Happens Without a Will
Without a will (testament), Dutch law distributes the estate according to the statutory order of heirs. System: 1) Spouse/registered partner + children inherit together. The surviving spouse receives the entire estate for use (usufruct equivalent — the wettelijke verdeling / legal division). Children receive their share in claim form, payable when the surviving parent dies. 2) If no spouse: children inherit equally. 3) If no children: parents + siblings. 4) More distant relatives. 5) Dutch state if no heirs. The wettelijke verdeling (legal division) is the default for married couples with children — the surviving spouse gets everything; children receive a claim on the estate payable at the parent's death.
Types of Valid Will
Notarial will
Notarieel testamentWill made before a Dutch notary in the presence of two witnesses or two notaries. The notary drafts the document based on the testator's instructions. Most legally secure form.
Automatically registered in the Central Register of Wills (Centraal Testamentenregister — CTR). Valid indefinitely.
The most recommended form for expats. The notary can advise on Dutch succession law, EU Regulation 650/2012 nationality election, and cross-border aspects.
Holographic will
Eigenhandig testament / CodicilEntirely handwritten, signed, and dated by the testator. No witnesses or notary required. Must be entirely in the testator's own handwriting — typed wills are invalid.
Legally valid if properly handwritten, signed, and dated. Should be registered in the CTR.
A codicil is a limited holographic will — can only deal with personal effects (household items, clothes, collections). Cannot be used to distribute money or real estate.
International will
Internationaal testamentSigned before a notary with two witnesses under the 1973 Washington Convention. Recognised by countries that have ratified the Convention.
Recognised internationally in Washington Convention countries (including Netherlands, France, Belgium, Italy, Canada).
Particularly useful for expats with assets or family in multiple countries.
Forced Heirship
Dutch law provides for a forced heirship (legitieme portie) for children only. Children cannot be entirely disinherited. The forced share is 50% of the statutory share (what the child would receive without a will). Unlike Belgium, the forced share in the Netherlands is only a monetary claim (not an in-kind claim) — children cannot demand specific assets.
EU Succession Regulation (Brussels IV)
EU Regulation 650/2012 applies: Dutch residents can elect their nationality law to govern succession instead of Dutch law. This is especially important for: British, American, or other non-EU expats with different succession traditions; those wanting to avoid Dutch forced heirship rules for children; those with assets in multiple EU countries. The election must be made explicitly in a will.
Inheritance Tax
Inheritance tax (erfbelasting) is levied on inheritances from Dutch residents. Large exemptions apply for spouses and children. Tax rates are graduated and depend on the relationship. Gifts made within 180 days of death are treated as part of the estate. Annual gift exemption: €6,035 (2026) from any donor; special exemption for parents to children: up to €31,813 once; for housing purchase by children under 40: up to €31,813.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse / registered partner | €828,035 (2026 — confirmed Belastingdienst) | 10% on excess up to €158,669; 20% on excess above €158,669 |
| Children, foster children, stepchildren | €26,230 per child (2026 — confirmed Belastingdienst) | 10% on excess up to €158,669; 20% on excess above €158,669 |
| Grandchildren | €26,230 per grandchild (2026) | 18% on excess up to €158,669; 36% on excess above €158,669 |
| Parents | €62,110 per parent (2026) | 30% on excess up to €158,669; 40% on excess above €158,669 |
| Siblings and other heirs (non-relatives, friends) | €2,769 (2026 — confirmed Belastingdienst) | 30% on excess up to €158,669; 40% on excess above €158,669 |
The Netherlands has no estate tax (there is only inheritance tax charged to the individual heirs). The surviving partner is strongly protected with high exemptions. The gift regime allows efficient tax-free transfers during lifetime: children can receive up to €31,813 tax-free from parents (once in their lifetime, between ages 18–40) for any purpose; or up to €106,671 specifically for a primary residence purchase (eenmalig verhoogde vrijstelling — this was reduced in 2023 from the previous €100,000 threshold).
Cross-Border & Multi-Country Estates
The Netherlands applies EU Regulation 650/2012. Dutch residents with assets in multiple EU countries can have a single EU succession certificate (Europese erfrechtverklaring) issued by a Dutch notary — recognised across all EU member states. For non-EU assets: Dutch private international law applies, typically referring to the law of the country where assets are located. The Netherlands has bilateral tax treaties for inheritance with several countries including the USA.
Certificate of Inheritance
A certificate of inheritance (verklaring van erfrecht) is issued by a Dutch notary. Required to: access the deceased's Dutch bank accounts and investment portfolios, change the name on property ownership at the Kadaster, manage Dutch pension rights, and handle Dutch shares or business interests. The notary searches the CTR for any existing will and the BRP for the registered heirs.
Will Registration
The Central Register of Wills (Centraal Testamentenregister — CTR) at notarissenregister.nl registers all Dutch notarial wills and many holographic wills. Any notary searches the CTR as a mandatory step in handling an estate. Registration is automatic for notarial wills.
Living Will & Healthcare Power of Attorney
A living will (levenstestament) and advance directive (wilsverklaring / euthanasieverzoek) are legally recognised in the Netherlands. The levenstestament authorises a trusted person to manage your affairs if you become incapacitated. A wilsverklaring for euthanasia can be made by adults of sound mind — the Netherlands permits active euthanasia under strict conditions (Wet toetsing levensbeëindiging). Advance directives must be signed before a notary or entirely handwritten.
Useful Links
Estate & Inheritance
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