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 matters more, because your estate may span several countries and legal systems.
This guide explains the main rules of Dutch inheritance law and where the EU rules for cross-border estates come in. It is informational, not legal advice. Always consult a Dutch notaris or a specialist inheritance lawyer for your situation.
💡 Looking for a complete banking comparison? Read Best banking for expats in the Netherlands 2026 — covers ABN, ING, Bunq, Wise, Revolut & 5 others by expat use case.
The Basics of Dutch Inheritance Law (Erfrecht)
Dutch inheritance law is laid down in Book 4 of the Civil Code (Burgerlijk Wetboek).
1. Wettelijke verdeling (statutory division)
If you die without a will and leave a spouse or registered partner and children, the wettelijke verdeling applies:
- Your spouse or registered partner inherits everything.
- Each child receives a money claim (vordering) equal to the child’s share of the estate.
- The children can only collect this claim when the surviving parent dies, or when the surviving parent goes bankrupt or enters debt restructuring (schuldsanering) (Rijksoverheid).
- Children can also ask the surviving parent or stepparent to hand over specific items worth their claim (the wilsrecht), for example heirlooms.
2. Statutory heirs and priority order
| Group | Who |
|---|---|
| First | Spouse or registered partner and children |
| Second | Parents, brothers and sisters (and their descendants) |
| Third | Grandparents |
| Fourth | Great-grandparents |
| If no relatives are found | The Dutch state |
Unmarried partners, including partners with a cohabitation agreement, are not statutory heirs: without a will they inherit nothing. A will can change that.
3. Making a will (testament)
A testament is a notarial deed (notaris.nl). A will you draft yourself is not valid under Dutch law. You can make a will from the age of 16.
A codicil is a handwritten, dated document with every page signed. It can cover only limited matters such as household items; it cannot be used to leave money, collections or other assets (notaris.nl).
A will made abroad can still be valid as to form under Article 27 of the EU Succession Regulation, for example if it complies with the law of the place where you made it or of your nationality. Ask a Dutch notaris whether your existing will works in the Netherlands and whether you need a Dutch one as well.
You cannot make a joint will (gezamenlijk testament); each person makes their own.
The Legitieme Portie: Children Cannot Be Completely Disinherited
A parent can leave a child out of a will, but the child can still claim the legitieme portie: half of the amount the child would have inherited by law, paid in money (Rijksoverheid).
Example: you have two children and no partner. By law each child would inherit half of the estate, so each child’s legitieme portie is a quarter of the estate. On an estate of EUR 400,000 each child inherits EUR 200,000 by law and has a legitieme portie of EUR 100,000.
- The legitieme portie is a claim for money, not for specific property.
- The child must claim it from the heirs (or the executor) within 5 years of the death (Rijksoverheid).
- If you leave a spouse or partner, the child can only collect the money after that partner has died (Rijksoverheid). This also applies to a partner you lived with under a cohabitation agreement.
- A spouse or partner has no legitieme portie. A disinherited spouse can use the home and furniture for 6 months if needed for their care (Rijksoverheid).
Writing a Will in the Netherlands: The Process
- Find a notaris. Any Dutch notaris can draft a will. If your situation has cross-border elements, ask whether the notaris has experience with international estates. The notary association KNB lists notaries at notaris.nl.
- Bring the basics: your personal details, your family situation, an overview of your assets in the Netherlands and abroad, and any specific wishes.
- Draft and review. The notaris prepares the will from your instructions. For expats it is important to settle which law applies: Dutch law by default, or the law of your nationality if you choose it under Article 22.
- Signing. You sign the will at the notaris.
- Registration. The notaris registers the will in the Centraal Testamentenregister (CTR), so that a will can be found after your death. Its contents are not public.
- Keep it updated after marriage or divorce, the birth of a child, moving countries or a significant change in assets.
Ask for a written quote before you start; we do not publish price ranges because the fee depends on your situation.
If you are going through a separation, see the Dutch divorce law guide for expats.
Cross-Border Inheritance: The EU Succession Regulation
If you live in the Netherlands but have assets or family in another country, the EU Succession Regulation (Regulation (EU) No 650/2012, Brussels IV) is directly relevant.
The default rule: habitual residence
The law of the State where you had your habitual residence at death governs your succession as a whole (Article 21). If it is clear that you were manifestly more closely connected with another State, that State’s law applies instead. The Regulation applies to deaths from 17 August 2015.
Example: a French national who has lived in the Netherlands for ten years dies without a will. Dutch law governs the succession as a whole, including assets in France or Spain, unless the exception for a manifestly closer connection applies. (Real estate formalities in the country where it is located may still involve that country’s authorities.)
Choice of law
Article 22 allows you to choose the law of a country whose nationality you hold, at the time of the choice or at your death, to govern your succession. You must make the choice expressly in a will, or it must follow clearly from its terms. People with several nationalities can choose any of them.
Example: a French national living in the Netherlands chooses French law in a will. French inheritance law, with its own forced-heirship rules (réserve héréditaire), then governs the succession instead of Dutch law.
Forced-heirship rules differ per country: Dutch law has the legitieme portie, German law has the Pflichtteil and French law has the réserve héréditaire. Take advice from a notaris before choosing.
British, American and other non-EU nationals
The Regulation applies the law it points to whether or not that is the law of an EU member state (Article 20), so a British, American or Australian national living in the Netherlands can choose the law of their nationality under Article 22. Which law governs a particular estate also depends on the other countries involved, so get advice if you have assets abroad. The Regulation does not apply in Denmark.
Jurisdiction
The courts of the State of habitual residence at death generally have jurisdiction over the succession (Article 4), subject to the exceptions in the Regulation.
Inheritance Tax (Erfbelasting)
Dutch inheritance tax is due if:
- the deceased lived in the Netherlands, or
- the deceased was a Dutch national who died within 10 years of leaving the Netherlands (Belastingdienst).
It is not due if the deceased was not Dutch and did not live in the Netherlands, or was Dutch but died more than 10 years after leaving (Belastingdienst).
Tax-free amounts (2026)
| Beneficiary | Exemption |
|---|---|
| Spouse / registered partner | €828,035 |
| Child | €26,230 |
| Grandchild | €26,230 |
| Others (e.g., siblings, friends) | €2,769 |
Tax rates
| Beneficiary | Rate on amounts above exemption |
|---|---|
| Partner / children | 10% up to €158,669; 20% above |
| Grandchildren | 18% up to €158,669; 36% above |
| Others | 30% up to €158,669; 40% above |
Filing deadline
For a death in 2026 or later, the inheritance tax return must be filed by the date in the Belastingdienst’s filing letter, which is 20 months after the date of death. If you file complete and correct within that deadline, you pay no tax interest (Belastingdienst). For a death in 2025 or earlier a different, shorter deadline applies; check the Belastingdienst page for the year of death.
Double taxation
If you inherit or hold assets abroad, the other country may also levy inheritance tax. If you must pay tax in the Netherlands and abroad on the same inheritance, you report this in your Dutch return, and rules may apply to prevent double taxation (Belastingdienst). Rules differ per country; ask an adviser with experience in both countries.
Practical Steps for Expats
- Make a Dutch will if you have a partner, children or Dutch assets. Without a will, an unmarried partner inherits nothing.
- Consider a choice of law if the law of your nationality would give a better outcome for your family. Take advice first.
- Check existing foreign wills with a Dutch notaris.
- Tell your next of kin what your wishes are and where to find the will.
- Review your will after marriage or divorce, the birth of a child, moving countries, a significant change in assets or the death of a beneficiary.
When Someone Dies: Accepting or Rejecting an Inheritance
Heirs can accept an inheritance in full (zuiver aanvaarden), accept it beneficially (beneficiair aanvaarden), or reject it (verwerpen) (Rijksoverheid).
- With beneficiary acceptance you are not liable for the debts of the estate, even if you have assets of your own; debts are paid from the estate first.
- Creditors may not ask the heirs to pay the debts during the first 3 months. If heirs need more time, they ask the court (Rijksoverheid).
- If you are unsure whether the estate has debts, beneficiary acceptance protects you, but ask a notaris or the Juridisch Loket before you act, because certain actions can count as accepting the estate in full.
A notaris can issue a verklaring van erfrecht, the document banks and other institutions often require to identify the heirs. A will may name an executor (executeur) to manage and distribute the estate.
If the deceased had assets in several countries, each country’s rules may apply to assets located there. An international estate adviser or a notaris with cross-border experience is worth engaging for any estate with significant foreign assets.
Useful Resources
- KNB: Find a Dutch notaris
- Centraal Testamentenregister
- Belastingdienst: Erfbelasting
- EU Succession Regulation full text
- Rijksoverheid: Erven
Related articles
Frequently Asked Questions
What happens if I die in the Netherlands without a will?
Dutch law decides who inherits. If you leave a spouse or registered partner and children, the statutory division (wettelijke verdeling) applies: your partner inherits everything, and your children each receive a money claim equal to their share. That claim can only be collected when the surviving parent dies, or if the surviving parent goes bankrupt or enters debt restructuring (Rijksoverheid). Without a partner or children, parents and siblings come next, then grandparents, then great-grandparents. An unmarried partner is not a statutory heir unless you made a will.
Do I need a Dutch notaris to make a will in the Netherlands?
To make a will under Dutch law, yes: a testament is a notarial deed, and a will you make yourself is not valid under Dutch law (notaris.nl). You can make a will from the age of 16. A handwritten codicil is allowed only for limited matters such as household items; you cannot leave money or other assets through a codicil (notaris.nl). A will made abroad can still be valid as to form: the EU Succession Regulation (Article 27) recognises wills made in writing that comply with, for example, the law of the place where you made it or of your nationality. Ask a Dutch notaris to check any foreign will.
Which country's law governs the inheritance of my estate as an expat?
Under the EU Succession Regulation (Brussels IV, Regulation 650/2012), the law of the country where you had your habitual residence at death governs your whole estate (Article 21), unless you made a valid choice of law. The Regulation applies whether or not the law it points to is that of an EU member state (Article 20). It applies in the Netherlands and most other EU countries, but not in Denmark. If you live in the Netherlands, Dutch law is the default.
What is the legitieme portie and can it be avoided?
The legitieme portie is the minimum share of a child who has been left out of a will: half of what the child would have inherited by law, paid in money. Children must claim it within 5 years of the death and, where there is a surviving spouse or partner, can only collect it after that partner dies (Rijksoverheid). A spouse or partner has no legitieme portie, but a disinherited spouse can use the home and furniture for 6 months if needed for their care.
How does Dutch inheritance tax work for expats?
Dutch inheritance tax (erfbelasting) is due if the deceased lived in the Netherlands, or was a Dutch national who died within 10 years of leaving the Netherlands. It is not due if the deceased was neither Dutch nor living in the Netherlands (Belastingdienst). Each heir has an exemption and pays 10% or 20% (partner, children), 18% or 36% (grandchildren) or 30% or 40% (others) on the amount above it; the exemptions for 2026 are EUR 828,035 for a partner, EUR 26,230 for a child and EUR 2,769 for others (Belastingdienst, 2026). Assets abroad may be taxed in the other country as well.
Can I choose which country's law governs my estate?
Yes. Under Article 22 of the EU Succession Regulation you may choose the law of any country whose nationality you hold, at the time of the choice or at death, to govern your estate as a whole. The choice must be made expressly in a will (or follow clearly from its terms). This applies to people of any nationality, including British, American and Australian nationals living in the Netherlands, because the Regulation applies to the law of non-EU countries too (Article 20). Take advice before choosing: the chosen law then decides rules such as forced heirship.