In this guide
Making a will is one of those tasks that every adult should do and almost nobody does until something forces the issue. For expats in the Netherlands, it is even more important than for locals — because your estate may span multiple countries, different legal systems, and involve family members who have no knowledge of Dutch law whatsoever.
This guide explains Dutch inheritance law clearly and honestly. It is not a substitute for proper legal advice — but it will help you understand what questions to ask.
Important: This article is informational, not legal advice. Inheritance law is complex and jurisdiction-specific. Always consult a Dutch notaris or specialist inheritance lawyer for your individual situation.
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The Basics of Dutch Inheritance Law (Erfrecht)
Dutch inheritance law is governed by Book 4 of the Burgerlijk Wetboek (Civil Code). The key principles:
1. Wettelijke Verdeling (Statutory Distribution)
If you die without a will in the Netherlands and you are survived by a spouse/registered partner and children, the wettelijke verdeling applies:
- The surviving spouse or registered partner receives all assets automatically
- The children each receive a vordering (claim) against the surviving spouse equal to their share of the estate
- This vordering is only payable on the death of the surviving spouse, or if the spouse goes bankrupt or remarries (varies by detail)
- Children cannot force payment of their vordering during the surviving spouse’s lifetime (unless the spouse becomes insolvent)
This system protects the surviving spouse while preserving the children’s ultimate inheritance rights. It is often described as a “quasi-community of property” on death.
2. Statutory Heirs and Priority Order
If there is no spouse and no children, Dutch law distributes the estate to relatives in order:
| Group | Who |
|---|---|
| First | Partner and/or children |
| Second | Parents, brothers and sisters (and their descendants) |
| Third | Grandparents |
| Fourth | Great-grandparents |
| If no relatives found | Estate goes to the Dutch state (Staat der Nederlanden) |
Half-relatives (half-siblings, for example) inherit half the share of full siblings.
3. Making a Will (Testament)
A Dutch will must be executed before a notaris. There is no valid alternative in the Netherlands — no witnessed handwritten will, no digital will.
Types of Dutch testament:
- Notarieel testament (notarial will): The most common type. The notaris drafts, reads, and certifies. You sign in the presence of the notaris.
- Eigenhandig testament (holographic will): Entirely handwritten by the testator and then deposited with a notaris. Less flexible than a notarial will.
- Codicil: A handwritten document for certain limited matters (personal items, body donation, funeral instructions). Cannot replace a proper will for assets.
The Legitieme Portie: Children Cannot Be Completely Disinherited
This is one of the most important aspects of Dutch inheritance law for expats to understand. Under Dutch law, children have a right to a minimum share of their parent’s estate — called the legitieme portie.
How It Is Calculated
The legitieme portie for each child is half of what they would receive under intestacy. So if a testator has two children and an estate of €400,000:
- Under intestacy, each child would receive €200,000 (half each)
- The legitieme portie for each child is therefore €100,000 (half of €200,000)
- The testator can leave less than €200,000 to each child (by will), but cannot leave less than €100,000
Important Limitations
- The legitieme portie is a cash claim (not a right to specific property)
- The child with a legitieme portie right must actively claim it within 3 years of the death — it does not automatically apply
- Partners (spouses, registered partners) do not have a legitieme portie — a spouse can in theory be completely disinherited by will (though the wettelijke verdeling protects them somewhat in practice when there are no children)
- Stepchildren do not have an automatic legitieme portie right unless legally adopted
Can You Reduce the Legitieme Portie?
No — the legitieme portie is set by law and cannot be reduced by will. You can structure your estate to minimise the impact (e.g., through lifetime gifts that are counted against the estate — schenkingen, subject to rules), but you cannot contract out of it.
Writing a Will in the Netherlands: The Process
Step 1: Find a Notaris
All Dutch notarissen (notaries) can draft a will, but it is worth finding one with experience in international inheritance (internationaal erfrecht) if your situation has cross-border elements. The Koninklijke Notariële Beroepsorganisatie (KNB) has a searchable notaris database at notaris.nl.
Step 2: Initial Consultation
Most notarissen offer a first consultation to understand your situation and advise on the most appropriate will structure. Bring:
- Your personal details (BSN, nationality, date and place of birth)
- Details of your family situation (spouse, partner, children, any previous marriages)
- A broad overview of your assets in the Netherlands and abroad
- Any wishes about specific bequests or exclusions
Step 3: Drafting
The notaris drafts the testament based on your instructions. You review it, ask questions, and confirm the terms.
Step 4: Execution
You attend the notaris’s office. The notaris reads the will aloud (this is a legal requirement in the Netherlands — not a formality). You confirm it reflects your wishes and sign. The notaris signs and certifies.
Step 5: Registration
The will is registered in the Centraal Testamentenregister (CTR). This means that when you die, anyone dealing with your estate can check whether a will exists. The will is not publicly accessible during your lifetime, but its existence and location are registered.
Cost
A basic individual will (no complex international elements): €150-350.
More complex wills involving:
- Choice of law declarations
- International asset structure
- Business interests
- Trust-like structures (in the form of stichtingen or fideicommissen)
…may cost €500-2,000+ per person for drafting.
Jointly Executed Wills
Partners cannot make a joint will (gezamenlijk testament) in the Netherlands — each person requires their own document. This is different from some other legal systems.
Cross-Border Inheritance: The EU Succession Regulation
If you live in the Netherlands but have assets or family in another EU country, the EU Succession Regulation (Regulation (EU) No 650/2012, also known as Brussels IV) is directly relevant to you.
The Default Rule: Country of Habitual Residence
Brussels IV establishes that the law of the country where you were habitually resident at the time of your death governs your entire estate — all assets, wherever they are located in the world.
This is a significant change from the old system (before 2015), where each country’s courts decided separately how to handle assets on their territory.
Example: A French national living in the Netherlands for 10 years dies intestate. Under Brussels IV, Dutch inheritance law governs their entire estate — including assets they hold in France, bank accounts in Germany, and a holiday property in Spain.
Choice of Law
Article 22 of Brussels IV allows you to choose the law of your nationality to govern your estate instead. This choice must be made explicitly in your will.
Example: A French national living in the Netherlands makes a will choosing French law to govern their estate. French inheritance law (with its own version of forced heirship, the réserve héréditaire) now governs their entire estate instead of Dutch law.
Why this matters: The legitieme portie (forced heirship) rules differ between countries. German law also has forced heirship (Pflichtteil). French law has the réserve héréditaire. British law (England and Wales) has no forced heirship at all — but post-Brexit, choosing UK law may be more complex as the UK is no longer an EU member.
Post-Brexit Complications for British Expats
The UK is not bound by Brussels IV. If a British national living in the Netherlands dies, Dutch courts will determine applicable law based on Dutch private international law rules, not Brussels IV. In practice, Dutch courts will often still apply Dutch law as the law of habitual residence — but the ability to choose English law (which has no forced heirship) is less clearly available than under Brussels IV for EU nationals. British expats in the Netherlands should take specific specialist advice.
Jurisdiction for Estate Administration
Brussels IV also determines which country’s courts have jurisdiction to administer the estate. Generally: the courts of the country of habitual residence at death. This means a Dutch court (rechtbank) will handle the estate proceedings — which is important to know when appointing an executor or planning estate administration.
Inheritance Tax (Erfbelasting)
Dutch inheritance tax applies when:
- The deceased was a Dutch tax resident, OR
- The deceased was a Dutch national who had emigrated within the last 10 years
Tax-Free Amounts (2026, approximate)
| Beneficiary | Exemption |
|---|---|
| Spouse / registered partner | ~€795,156 |
| Child | ~€23,338 |
| Grandchild | ~€23,338 |
| Others (e.g., siblings, friends) | ~€2,658 |
Tax Rates
| Beneficiary | Rate on amounts above exemption |
|---|---|
| Partner / children | 10% up to €138,641; 20% above |
| Grandchildren | 18% up to €138,641; 36% above |
| Others | 30% up to €138,641; 40% above |
Double Taxation
If you hold assets abroad, the country where the assets are located may also levy inheritance tax. Whether Dutch erfbelasting is reduced to account for foreign tax depends on tax treaties. The Netherlands has limited inheritance tax treaties — primarily with the US, UK, Finland, and a few others. For most countries, double taxation is partially mitigated through unilateral Dutch rules (Besluit voorkoming dubbele belasting), but residual double taxation is possible.
Practical Steps for Expats
Do This Now (Regardless of Age)
- Make a Dutch testament — especially if you have a partner, children, or Dutch assets. Basic cost is €150-350.
- Consider a choice of law declaration — if the laws of your home country would produce a better outcome for your family, include an Article 22 choice of law in your will.
- Check existing foreign wills — if you already have a will from your home country, check whether it remains valid under Dutch law. Different formalities may mean your foreign will is not enforceable in the Netherlands.
- Inform your next of kin — they need to know what your wishes are and where to find the will.
Keep Your Will Updated
Review your will after:
- Marriage or divorce
- Birth of a child
- Moving countries
- Significant change in assets
- Death of a beneficiary named in the will
Divorce in particular triggers an urgent need to revisit both your will and your overall estate plan. If you are going through a separation, the Dutch divorce law guide for expats covers the legal process, asset division under Dutch matrimonial property law, and the international complications that affect expats specifically.
Register in the CTR
Your notaris registers your will automatically. If you have a foreign will that you want to be traceable in the Netherlands, ask a Dutch notaris whether it can be referenced in Dutch records.
Writing a Dutch Will: The Practical Process
If you do not yet have a Dutch will (testament), here is what the process looks like:
Step 1: Choose a notaris. Any Dutch notaris can draft a will. The KNB platform (notaris.nl) lets you search by location and specialisation. If you want English-language service, ask specifically when you call — most notarissen in Amsterdam, The Hague, Rotterdam, and Utrecht have English capability.
Step 2: Initial consultation. The first meeting is typically a conversation about your family situation, assets, and intentions. The notaris explains the Dutch system, what statutory rules apply by default, and what options you have to deviate from them. This meeting typically costs €100–€200 and takes 60–90 minutes.
Step 3: Draft and review. The notaris drafts a concept will based on your instructions. You review it and request any changes. For expats, this stage often involves clarifying which law governs the will — Dutch law (the default if you live in the Netherlands), or the law of your nationality (if you make an explicit choice under EU Succession Regulation Article 22).
Step 4: Execution (passeren). The final will is signed in the presence of the notaris. The original is stored with the notaris and registered in the Centraal Testamentenregister (CTR) — the national will registry. You receive a certified copy.
Step 5: Keep it updated. Review your will after major life changes: marriage, divorce, birth of children, significant asset changes, or moving country. Dutch wills remain valid after you leave the Netherlands, but their contents may need updating.
Costs: A straightforward single will typically costs €200–€450. More complex situations cost more. A mutual will covering a spouse is often priced at €300–€600 for both documents.
Erfbelasting: Dutch Inheritance Tax Rates (2026)
| Heir | Tax-free allowance | Rate to €152,368 | Rate above |
|---|---|---|---|
| Spouse / registered partner | €795,156 | 10% | 20% |
| Child / grandchild | €22,918 | 10% | 20% |
| Other heirs | €2,418 | 30% | 40% |
Each heir files an inheritance tax declaration (aangifte erfbelasting) within 8 months of death. The tax is assessed individually on the amount each heir receives. Assets outside the Netherlands are included if you die as a Dutch tax resident.
Common Expat Estate Planning Mistakes
No will at all. Many expats assume their home country will handles Dutch assets. Dutch law governs Dutch assets by default, and the statutory rules may not reflect your wishes.
Will written before moving. A valid home-country will remains valid in the Netherlands but may conflict with Dutch statutory rules, particularly regarding the legitieme portie. Review it with a Dutch notaris after moving.
No explicit law choice. Under the EU Succession Regulation, you can choose your nationality’s law to govern your estate — but only if you state this explicitly in your will. Without the choice, the law of habitual residence (the Netherlands, if you live here) applies by default.
Not updating for changed circumstances. Marriage, children, buying Dutch property, or a significant change in assets are all triggers for a will review.
When Someone Dies: The Dutch Probate Process
If you are dealing with the estate of someone who has died in the Netherlands, here is how the process works:
Verklaring van erfrecht: The starting point for most estate administration is obtaining a verklaring van erfrecht (declaration of inheritance) from a notaris. This document identifies the heirs and authorises them to act on behalf of the estate — banks and other institutions require it before releasing assets.
Accepting or rejecting the inheritance: In the Netherlands, heirs have the right to accept an inheritance (zuiver aanvaarden), accept it with benefit of inventory (beneficiair aanvaarden — protecting yourself from inheriting debts), or reject it entirely (verwerpen). The decision must be made within three months of the death, though extensions can be requested. If you are unsure whether the estate has significant debts, beneficiair aanvaarden is the safer choice.
Appointing an executor (executeur): A will may name an executeur who is responsible for managing and distributing the estate. If there is no executeur named, the heirs manage the estate jointly. For complex or contentious estates, applying to the court for a boedelrechter (estate judge) to oversee proceedings is possible.
The affronting real estate: If the deceased owned Dutch property, transferring it to heirs requires a notarial deed (akte van verdeling) — a straightforward process if all heirs agree. If heirs cannot agree, court proceedings may be required.
International complications: If the deceased had assets in multiple countries, the estate administration becomes more complex. Dutch succession law governs Dutch assets; the law of other countries governs assets located there. Assets in the UK, US, or other non-EU countries need to be addressed under each country’s rules, which may require separate probate proceedings. An international estate law specialist — a notaris with cross-border experience — is worth engaging for any estate with significant foreign assets.
Inheritance tax (erfbelasting) deadline: Each heir must file their erfbelasting declaration within 8 months of the date of death. Missing this deadline incurs penalties. The Belastingdienst sends a aangifte form automatically to known heirs in many cases, but if you are an heir and have not received one within 6 months of the death, contact the Belastingdienst proactively.
International Succession: What Non-EU Expats Need to Know
If you die as a Dutch resident but are a citizen of a non-EU country, the EU Succession Regulation (EU/650/2012) allows you to choose the law of your nationality to govern your entire estate — but only if this choice is explicitly made in your will.
Without a law choice: Dutch law applies (as the law of habitual residence). This includes the dutch legitieme portie rules, Dutch inheritance tax, and Dutch succession procedures.
With a law choice: Your home country’s law governs the succession. For US citizens, this means state law (different in each US state). For UK citizens post-Brexit, English/Scottish/Welsh law. For Australian citizens, state law.
Why this matters: Some countries’ succession laws are significantly more flexible than the Dutch statutory system. The Dutch legitieme portie (reserved share for children of at minimum 50% of their legal share) constrains how freely you can distribute your estate. Under some non-EU laws, this constraint does not exist — you could leave everything to charity or your spouse, excluding children, in a way Dutch law does not permit by default.
Get specialist advice on this if you have an international estate. The cost of a cross-border estate planning consultation (typically €300–€600) is small relative to the potential tax and succession consequences of getting it wrong.
Useful Resources
- KNB: Find a Dutch notaris
- Centraal Testamentenregister
- Belastingdienst: Erfbelasting
- EU Succession Regulation full text
- Rechtbank: Inheritance proceedings
- Rijksoverheid: Erfenis en erven
- Expatica: Dutch inheritance guide
- IamExpat: Estate planning Netherlands
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Frequently Asked Questions
What happens if I die in the Netherlands without a will?
If you die in the Netherlands without a will (intestaat), Dutch inheritance law (erfrecht) applies by default. Under the wettelijke verdeling (statutory division), your surviving spouse or registered partner and all children inherit equally, but the surviving partner receives all assets for the duration of their lifetime (or until remarriage). Children receive a claim (vordering) that only becomes payable upon the surviving parent's death or bankruptcy. If you have no partner or children, inheritance goes to parents, then siblings, then more distant relatives in a legally set order.
Do I need a Dutch notaris to make a will in the Netherlands?
Yes. In the Netherlands, a valid will (testament) must be drawn up and certified by a licensed Dutch notaris (civil law notary). Handwritten or typed wills signed by witnesses — valid in some countries — are not recognised in the Netherlands. The notaris drafts the will, reads it aloud to you, and registers it in the Central Will Register (Centraal Testamentenregister, CTR). The cost of drafting a basic will is typically €150-400 per person.
Which country's law governs the inheritance of my estate as an expat?
Under the EU Succession Regulation (Brussels IV, applicable since 2015), the default rule is that the law of the country where you were habitually resident at the time of death governs your entire estate. If you live in the Netherlands, Dutch law applies unless you have made a choice of law declaration in your will selecting the law of your nationality. This choice is available to EU citizens and can significantly affect how your estate is distributed.
What is the legitieme portie and can it be avoided?
The legitieme portie (legitimate share) is the minimum inheritance right of children under Dutch law. Regardless of what your will says, each child has a right to receive at least half of what they would have received under intestacy rules. This right exists as a cash claim against the estate — children with a legitieme portie right cannot be entirely disinherited. Partners (spouses, registered partners) do not have a legitieme portie under Dutch law.
How does Dutch inheritance tax work for expats?
Dutch erfbelasting (inheritance tax) applies when the deceased was a Dutch tax resident, or when the heir is a Dutch tax resident (in some situations). Rates depend on the relationship between deceased and heir. Partners pay 10% on amounts above €795,156 (the partner exemption in 2026 is very high — approximately €795,156). Children pay 10-20% depending on amount inherited, with an exemption of approximately €23,338. More distant relatives or non-relatives pay 30-40%. Non-Dutch assets may also be subject to inheritance tax in the relevant country — dual taxation can occur.
Can I choose which country's law governs my Dutch estate?
Under EU Succession Regulation Article 22, you can choose the law of your nationality to govern your entire estate. This choice must be made explicitly in your will. For example, a British national (post-Brexit: UK law applies as a third-country national choice under the Regulation's framework, though this is complex post-Brexit) or a German national living in the Netherlands can choose German law to govern their inheritance instead of Dutch law. This can be strategically important when your home country's law is more favourable for your circumstances.