Statutory succession in inheritance law in the Netherlands

The latest statistical data indicates that Poles are leading among the citizens of European Union member states when it comes to living abroad. Therefore, inheriting assets abroad is becoming increasingly popular among our compatriots. A significant contribution to this was the adoption of the European Succession Regulation, which introduced the principle into the EU legal order that if a citizen of an EU member state did not choose applicable law for inheritance during their lifetime, the succession procedure is conducted by the competent authorities of the EU country where they had their last place of residence or habitual residence before their death.

In today’s article, we will discuss the issue of statutory inheritance under the currently applicable inheritance law provisions in the Netherlands. Statutory inheritance is one of the fundamental modes of inheritance alongside testamentary inheritance. We encounter it in many different situations because it applies not only when the deceased did not leave a legally relevant will but also in various other cases. The issues of inheritance law in the Netherlands are comprehensively regulated by the Dutch Civil Code, Burgerlijk Wetboek.

Contrary to appearances, statutory inheritance occurs relatively frequently. Of course, the first scenario that comes to mind is when the deceased passes away without a will, or when the will, although legally valid, for various reasons, does not produce the intended legal effects. The provisions of Dutch inheritance law concerning statutory inheritance also apply in other situations. For example, it may be applicable in the following circumstances:

• all persons named as heirs in the will have renounced the inheritance;
• the deceased did not dispose of their entire estate in the will;
• persons named as heirs by the deceased do not have legal capacity to accept the inheritance.

Only the so-called statutory heirs are entitled to statutory inheritance. In principle, these are the closest family members of the deceased. In Dutch inheritance law, the circle of statutory heirs includes (Article 10 of the Burgerlijk Wetboek):

• the spouse (registered life partner) of the deceased and their children;
• the parents of the deceased along with siblings;
• the grandparents of the deceased;
• the great-grandparents of the deceased.

Importantly, due to the amendment of the regulations, registered life partners have been treated equally with spouses since 2003. Therefore, registered life partners supplement this circle in Dutch inheritance law. This group is closed, so no one other than the individuals listed in it is entitled to statutory inheritance under Dutch inheritance law.

The above-presented order is not arbitrary. It represents the statutory order of inheritance in Dutch inheritance law. Membership in a particular group is directly dependent on the degree of kinship between the deceased and the respective statutory heir. Therefore, the closer the ties, the more favorable the group to which a specific statutory heir is assigned.

First in line for statutory inheritance in Dutch inheritance law are the spouse (registered life partner) of the deceased and their children. Only in the absence of heirs from the first group can heirs from the second group inherit.

The legal situation of the spouse in Dutch inheritance law varies depending on the existence of other statutory heirs entitled to statutory inheritance. In general, the following situations can be distinguished:

1. If the deceased did not leave behind children, the spouse inherits the entire estate of the deceased spouse.
2. If the spouse inherits together with children, they all inherit in equal parts.
3. A divorced spouse loses their status as a statutory heir by operation of law and is not entitled to a statutory share of the estate.

All issues related to inheriting assets in a foreign country are complex and raise many questions. If you have been called to inherit assets in the Netherlands or need any other assistance in the field of foreign inheritance law, the legal firm Lawyer in Europe offers full support. The main area of our daily practice is matters related to international inheritance law. Therefore, lawyers from Lawyer in Europe will be happy to provide comprehensive support at every stage of your case. Our lawyers’ assistance will cover both strictly legal issues as well as administrative and tax matters.

If necessary, we invite you to contact our lawyers at Lawyer in Europe. Foreign inheritance law holds no secrets from us. We have been protecting the inheritance rights of our clients for many years. The client’s interest is our top priority.