Which is the competent authority?
Who should I contact?
Last update: 10/3/2012
In most cases, especially where there is a prenuptial contract or a will, contacting a civil law is the most appropriate solution for settling the succession. Each of the heirs or, if there is an executor, he/she may initiate the procedure with a civil law in the Netherlands. The parties are free to use a civil law of their choice, irrespective of the latter’s place of residence. The civil law will help the family to settle the succession as a whole: establish the order of the succession (who are the heirs), check whether a will exists, advise beneficiaries as to whether they should accept or refuse the succession, draw up an inventory of the estate and its division, help them to fulfil their tax obligations (compulsory certificate of inheritance).
The court only intervenes if the settlement is contested and in certain settlements by amicable agreement (for example if one of the heirs or legatees or devisee is legally incompetent).
If applicable and depending on the circumstances, an application must be submitted to the court or a writ issued. The Dutch legal authorities are competent for any application concerning the probate procedure instituted by petition or writ (article 3 of the code of civil procedure).
Detailed information
Which international rules of jurisdiction apply:
- to the assets of a national or a foreign citizen?
If there is no legal dispute between the concerned parties as regards the succession, all Dutch civil law notaries are authorised to handle the succession.
Which authority is responsible for the succession procedure?
In the Netherlands there is no succession procedure. However there is an instrument, the declaration of inheritance, article 4:188 Civil Code (CC), executed privately and issued by the Dutch civil law notary (art. 3:31 CC) to all interested parties; the heirs and the executor (in which case the instrument is called a certificate of executorship). In this instrument the civil law notary states his/her own authority, the names of the persons entitled to the inheritance, the fractions of their entitlement and, if applicable, the name of the executor. With this instrument the heirs/executor may indentify themselves to the debtors of the estate, they will get disposal over the bank balances etc.
How is the heir’s capacity checked?
The heir’s capacity is checked as part of the issuance of a certificate of inheritance by the civil law notary.
Can or must an inventory of the estate be drawn up?
When a deceased’s estate is voluntarily accepted by one or more heirs, an inventory of the estate must be drawn up. (art. 4:211 CC). When a minor is involved as an heir of the estate he/she must always accept it voluntarily (art. 4:193 CC).
Is there a system regarding the administration of the succession?
In the Netherlands in art. 4:182 CC the legal succession or the testamentary succession is mentioned as the title of acquisition. The heir acquires all assets and liabilities owed by the deceased; he/she is subrogated in all (property) rights of the deceased. When there are two or more heirs the assets have to be divided and transmitted to the individual heirs (art. 3:186 CC).
