Blog
About files, not about growth.
200 articles on inheritance law, the estate inventory, the return and the life file. Inheritance-tax figures are the Dutch tax authority's figures for 2026.
200 articles
Life file · 2026-10-08 · 6 min
From life file to estate, without starting over
What you record during life, and what is added once someone dies.
Inheritance law · 2026-10-01 · 6 min
The statutory division in plain language
What art. 4:13 BW does with the house, the assets and the children.
Executorship · 2026-09-29 · 6 min
The first week after a death
What you record in the first days around the declaration, keys, post and access to the home.
Bank · 2026-09-27 · 6 min
What you note when the bank learns of the death
The account is often frozen. Write to the bank, keep the balance on the date of death, and do not invent a product rule.
Tax · 2026-09-25 · 6 min
The deadline for the inheritance tax return
Twenty months for a death in 2026, eight months for 2025 or earlier. The date on the letter counts.
Inheritance law · 2026-09-24 · 6 min
The child's monetary claim
The claim under the statutory division is in principle not yet payable.
Estate inventory · 2026-09-24 · 7 min
What belongs in an estate inventory, and what does not
Homes, accounts, debts and the trap of a WOZ value as a sale price.
Executorship · 2026-09-22 · 6 min
Declaring a death at the municipality
The death certificate is the document that banks and insurers ask for afterwards.
Bank · 2026-09-20 · 6 min
An and/or account does not automatically belong to the surviving partner
Note both names, the balance on the date of death, and the question you put to the bank in writing.
Tax · 2026-09-18 · 6 min
The inheritance tax exemptions in 2026
The inheritance tax exemptions for 2026, by relationship. You pay only on the part above the exemption.
Inheritance law · 2026-09-17 · 6 min
Undoing the statutory division
Within three months a notarial deed can undo the statutory division.
Executorship · 2026-09-15 · 6 min
The funeral bill as a debt of the estate inventory
Record the person who gave the instruction, the amount and the date, because who is liable depends on the instruction.
Bank · 2026-09-13 · 6 min
The balance on the morning of the date of death
Book the balance on the date of death, including that day's interest if the statement says so. Today is a different field.
Tax · 2026-09-11 · 6 min
The three rate groups after the exemption
Three groups after the exemption, bracket € 158.669. A child example with subtraction and ten percent.
Executorship · 2026-09-11 · 5 min
A portal for heirs, without opening the whole file
What an invited person sees, and what stays internal at the office.
Inheritance law · 2026-09-10 · 6 min
The four groups of intestate heirs
Art. 4:10 BW names four groups: children and partner, parents with brothers and sisters, grandparents, great-grandparents.
Executorship · 2026-09-08 · 6 min
Map the direct debits first, and only then stop them
Note energy, insurance and subscriptions first, because stopping too early can hit a partner.
Bank · 2026-09-06 · 6 min
Investments: the price on the date of death, not a round guess
Use the published price on the date of death and keep the overview. A family guess is a temporary estimate.
Tax · 2026-09-04 · 6 min
A survivor's pension reduces the partner exemption
A survivor's pension lowers the partner exemption. The Belastingdienst keeps a minimum in place.
Inheritance law · 2026-09-03 · 6 min
A will sets the statute aside
The statutory division gives way only if the will switches that regime off.
Executorship · 2026-09-01 · 6 min
Wages, holiday allowance and the employer
Ask the employer for a statement of the last wages, holiday allowance and any payment on death.
Bank · 2026-08-30 · 6 min
You do not break open a deposit just to finish the list
First ask the bank what breaking it open early costs in interest. Only then do you consider booking a lower amount.
Tax · 2026-08-28 · 6 min
Filing a return if the letter does not come
Above your own exemption you file a return, even without a letter. Each heir looks at their own position.
Inheritance law · 2026-08-28 · 6 min
The forced share (legitieme portie) as a calculation aid, not as advice
What the simplified calculation does and does not take into account.
Inheritance law · 2026-08-27 · 6 min
Invoking the forced share (legitieme portie) yourself
The forced share (legitieme portie) does not apply by itself: it is invoked in writing, with a lapse period of five years.
Executorship · 2026-08-25 · 6 min
Reporting a death to the SVB
Report the death to the SVB, because the AOW stops and you book a later payment separately.
Home · 2026-08-23 · 6 min
The mortgage remains a debt, alongside the home
Two lines: the home and the loan. You set off a linked policy only once both amounts are known.
Tax · 2026-08-21 · 6 min
Asking for an extension and the tax interest
Five months' extension up to and including 2025, before the letter date. In those cases the interest can start to run earlier.
Inheritance law · 2026-08-20 · 6 min
The forced share (legitieme portie) is not a right to assets
The forced share (legitieme portie) is a monetary claim and gives no right to a particular house or jewel.
Executorship · 2026-08-18 · 6 min
Each pension fund gets a letter of its own
A survivor's pension is not a bank balance, so each fund gets a letter of its own.
Bank · 2026-08-16 · 6 min
A term life policy follows the beneficiary
The payout can reduce the mortgage or fall outside the estate inventory. A separate line, status requested, until the insurer writes.
Tax · 2026-08-14 · 6 min
A provisional assessment and the interest
A provisional assessment can limit interest. Up to and including 2025 a request within eight months counts.
Inheritance law · 2026-08-13 · 6 min
A disinherited child and the forced share (legitieme portie)
Disinheriting does not take away the forced share (legitieme portie), and with a partner and two children the intestate share is one third and the forced share is one sixth.
Executorship · 2026-08-11 · 6 min
The health insurance after the death
The health insurer wants the certificate, and a partner on the same policy checks their own cover.
Bank · 2026-08-09 · 6 min
The beneficiary designation counts, not what the family assumed
After the death you note what the policy says. A change during life belongs in the life file, not in a guess.
Tax · 2026-08-07 · 6 min
An ANBI in the estate
A bequest to an ANBI is a separate line. Note the name and the amount. The Belastingdienst checks the status.
Inheritance law · 2026-08-06 · 6 min
A usufruct will is a different regime
Usufruct follows the deed and is something other than the statutory division of art. 4:13 BW.
Executorship · 2026-08-04 · 6 min
OZB and the waste levy after a death
Ask the municipality for its reference date, because living there and ownership do not always run together.
Home · 2026-08-02 · 6 min
A WOZ value is not a purchase price
Put the WOZ value down with year and source. Replace it with an asking price or a purchase price, and book costs separately.
Tax · 2026-07-31 · 6 min
A paper gift in the file
For a paper gift, ask for the notarial deed. It can affect the estate inventory and the forced share (legitieme portie).
Inheritance law · 2026-07-30 · 6 min
The quasi-statutory division is not switched on by itself
A quasi-statutory division is a variant in a will and not an automatic statutory division.
Executorship · 2026-07-28 · 6 min
A home across the border is a second file
A house in Belgium or Germany needs a local deed and local tax, separate from Dutch figures.
Home · 2026-07-26 · 6 min
Selling, allocating or keeping are three figures
The value on the date of death, a later purchase price, and a takeover by an heir are not the same figure.
Tax · 2026-07-24 · 6 min
The home in the return
The return asks for a value and a source for the home. The WOZ is not automatically the right amount.
Inheritance law · 2026-07-23 · 6 min
Unconditional acceptance and the debts
Unconditional acceptance also creates liability for debts, and certain conduct can already be acceptance.
Executorship · 2026-07-21 · 6 min
The first message to the heirs
Report the death and who the executor is, and do not yet share an estimated share or reproaches.
Estate inventory · 2026-07-19 · 6 min
Ordinary household contents fit on one line
One line for the household goods, an estimate by the family, source named. Specify only what really has value.
Tax · 2026-07-17 · 6 min
The exemption for a child with a disability
In 2026 a child with a disability can have an exemption of € 78.671, if the conditions are met.
Inheritance law · 2026-07-16 · 6 min
Acceptance under the benefit of inventory when the debts are unclear
Acceptance under the benefit of inventory is a route through the district court when it is not yet clear which debts there are.
Executorship · 2026-07-14 · 6 min
Recording a dispute without deciding it
Note a dispute as a note and as a task, because the software does not decide who is right.
Estate inventory · 2026-07-12 · 6 min
You note a car by its registration number, not by a text message
Registration number, RDW registration and a guide price. The car does not pass by a message in the family group.
Tax · 2026-07-10 · 6 min
Parents who inherit from a child
Both parents share € 62.110 together. For the percentage they do not fall in the child group.
Inheritance law · 2026-07-09 · 6 min
Renouncing an inheritance at the district court
You renounce at the district court, not with a family message, and a minor does not do it themselves.
Executorship · 2026-07-07 · 6 min
A power of attorney ends at death
After the death, continuing to pay with the deceased's card or login is no longer administration.
Estate inventory · 2026-07-05 · 6 min
Boat, caravan or holiday home: ownership first, then value
Note the berth, the storage, the keys, and whether it is ownership or a membership. A holiday home can have a deed of its own.
Life file · 2026-07-03 · 6 min
What belongs in a life file
Documents, contacts, possessions, wishes and a trusted person. Not a will and not a replacement for the notary.
Inheritance law · 2026-07-02 · 6 min
No fixed three-month period for the choice
There is no fixed statutory period of three months in which to choose between acceptance and renunciation.
Executorship · 2026-06-30 · 6 min
The levenstestament stops at death
A levenstestament applies during life, and afterwards the will and the executor take over.
Estate inventory · 2026-06-28 · 6 min
The sole proprietorship does not stop neatly on the date of death
Stock, receivables and debts of the business are estate-inventory lines. The KvK and customers get a factual message, not a legal judgment.
Life file · 2026-06-26 · 6 min
Treatment wishes stand apart from the will
Treatment wishes belong with the person and the doctor during life. The will speaks after death.
Executorship · 2026-06-25 · 6 min
The certificate of inheritance
A certificate of inheritance is a notarial deed that banks usually ask for before they release a balance.
Executorship · 2026-06-23 · 6 min
What goes in the account and justification
The opening balance, receipts, payments, time and handovers belong in the account and justification.
Estate inventory · 2026-06-21 · 6 min
Shares in a bv are not the bank account of the bv
The shares are an asset. The bv is a separate legal person. Ask the accountant for the value and set the status to requested.
Life file · 2026-06-19 · 6 min
Recording funeral wishes
Burial or cremation, the place, the music. A wish in the file is not yet an enforceable clause.
Executorship · 2026-06-18 · 6 min
The Central Register of Wills
The register says that a will has been registered, not what the deed says.
Executorship · 2026-06-16 · 6 min
Keeping the executor's hours
Hours are a log, and a remuneration exists only if the will, the statute or an agreement says so.
Estate inventory · 2026-06-14 · 6 min
Cash in the house counts in the estate inventory
Count the money with two people if you can. Note the amount on the day of the count and where it went afterwards.
Digital · 2026-06-12 · 6 min
Passwords not in an open note
A password list does not belong in a note every heir can read. Ervazo is not a vault.
Executorship · 2026-06-11 · 6 min
The powers of the executor
The will determines whether the executor manages, distributes or both, because managing is something other than distributing.
Executorship · 2026-06-09 · 6 min
Keep an estate-inventory debt and an ordinary debt apart
The funeral and the winding-up costs run differently from old debts, and the notary classifies them.
Estate inventory · 2026-06-07 · 6 min
You leave art open until a valuer writes
A photo and a description are enough at the start. No invented auction result and no amount from memory.
Digital · 2026-06-05 · 6 min
Remembering or closing social accounts
Remembering or closing runs through the platform. An executor does not empty a private account out of habit.
Executorship · 2026-06-04 · 6 min
Winding-up administration when doing it together does not work
Winding-up administration (afwikkelingsbewind) is designated by the court or by the will, not by a program.
Executorship · 2026-06-02 · 6 min
Booking an advance to an heir
An advance is a payment from the estate inventory against someone's share, not a gift, and you note who decided.
Estate inventory · 2026-05-31 · 6 min
You write to creditors you know, not to ones you do not
An unknown debt remains a task, not a figure. Think of utility companies, the Belastingdienst, and a loan from a brother or sister.
Life file · 2026-05-29 · 6 min
Who you call on the first day
Partner, children, family doctor, funeral director, employer and someone close. Names and numbers, checked once a year.
Inheritance law · 2026-05-28 · 6 min
A legacy is not a share of the estate
A legacy is a particular asset or sum, and a share of the estate is a fraction of what remains.
Executorship · 2026-05-26 · 6 min
Taking belongings out of the house
Taking them can look like acceptance, so agree in writing who gets what and make a list.
Bank · 2026-05-24 · 6 min
An overdraft and a credit card on the date of death are debts
The balance on the date of death is the debt. Spending by someone else after the death you do not simply book as a debt of the estate inventory.
Life file · 2026-05-22 · 6 min
A trusted person who reads along
A trusted person reads during life what you switch on. After death that does not become full access.
Inheritance law · 2026-05-21 · 6 min
An instruction (last) in the will
An instruction (last) is a direction from the will, such as maintaining a grave, and not a share of the estate.
Executorship · 2026-05-19 · 6 min
Keys, codes and the bank safe
Keep track of who has a key, because the contents of a safe count only once you have seen them.
Estate inventory · 2026-05-17 · 6 min
An outstanding assessment is a debt, a refund an asset
Ask the Belastingdienst for the position as at the date of death. Do not set that position off against inheritance tax on the same line.
Life file · 2026-05-15 · 6 min
Converting a life file into an estate
Date of death, heirs, acceptance still open and tasks on. Amounts do not go to the portal yet.
Family · 2026-05-14 · 6 min
Cohabiting without a contract or a will
Without marriage, a registered partnership or a provision in a will, a cohabitant does not inherit by operation of law.
Executorship · 2026-05-12 · 6 min
The pet in the first week
An animal needs a carer in the same week, and you record a wish from the life file.
Bank · 2026-05-10 · 6 min
A foreign account belongs on the list, even without an exchange rate
The statement takes longer. Set the status to open and keep the rate from the bank statement. Do not convert it yourself.
Tax · 2026-05-08 · 6 min
Belgian inheritance tax stays separate
If someone lived in Flanders, Brussels or Wallonia, the Dutch tables for 2026 do not apply.
Family · 2026-05-07 · 6 min
Registered partnership and the statutory division
In inheritance law a registered partner follows the line of the spouse, and a LAT relationship does not.
Executorship · 2026-05-05 · 6 min
Cancelling the newspaper, the gym and streaming
The certificate is the usual enclosure, and a family account stays until it is clear who uses it.
Estate inventory · 2026-05-03 · 6 min
Crypto counts only once someone can point to the key or the exchange
Without access you note the trail and a task, not a price. With access you keep the source of the balance.
Tax · 2026-05-01 · 6 min
Who files the inheritance tax return
Heirs remain responsible. The software does not file. One person on the task keeps the deadline.
Family · 2026-04-30 · 6 min
Stepchild and foster child
A stepchild does not inherit automatically, while for inheritance tax in 2026 the child exemption of €26,230 can apply.
Executorship · 2026-04-28 · 6 min
The deceased's mailbox
An executor does not automatically read all the post, so note known accounts and no passwords.
Estate inventory · 2026-04-26 · 6 min
Maintenance after death: only the arrears the document covers
Periodic maintenance can stop on death. Arrears up to the date of death can be a debt or a receivable. Ask for the document and the notary.
Executorship · 2026-04-24 · 6 min
What a staff member sees and what an heir sees
A staff member sees the workspace. An heir sees the timeline, estate inventory, amounts and letters only if those are switched on.
Family · 2026-04-23 · 6 min
A child from an earlier marriage
A child from an earlier marriage is also included in the statutory division and has a claim of their own.
Executorship · 2026-04-21 · 6 min
When the executorship is administratively finished
Finished means that the tasks, the division and the account have been completed and the heirs have been informed.
Estate inventory · 2026-04-19 · 6 min
Only gifts you can point to
A deed or a bank payment may go on the list. An empty task to ask about gifts is better than a round figure.
Estate inventory · 2026-04-17 · 6 min
One valuation date for the whole list
Every line on the same date of death. A balance of today and an old WOZ both need a source.
Inheritance law · 2026-04-16 · 6 min
A handwritten codicil
A valid codicil is written entirely by hand, dated and signed, and names specific goods.
Home · 2026-04-15 · 6 min
The tenancy continues after the death
The tenancy does not disappear with the tenant. Note who continues it and what the file asks of the landlord.
Life file · 2026-04-14 · 6 min
Medicines on a list
An up-to-date list of medicines and the name of the GP. No dosage as an instruction to the people left behind.
Office · 2026-04-13 · 6 min
A playbook date is an office appointment
Dates in the playbook are the office's planning. A missed date is not automatically a statutory default.
Inheritance law · 2026-04-09 · 6 min
What a codicil cannot do
A codicil appoints no heir or executor and leaves no money, house, car or investment.
Home · 2026-04-08 · 6 min
Co-tenant and housemate: six months is not the same
Six months is a different question for a co-tenant than for a housemate. The source determines the role.
Life file · 2026-04-07 · 6 min
Allergy and who calls the hospital
Allergies and who may call the hospital. A contact person, not a medical decision.
Office · 2026-04-06 · 6 min
A draft letter has not been sent yet
A letter in the file has not been sent. Who sends it, and when, is a task. A wrong draft stays closed.
Inheritance law · 2026-04-02 · 6 min
The exclusion clause
An inheritance stays private if the deed says that it falls outside every marital community of property.
Home · 2026-04-01 · 6 min
Erfpacht and canon stay two lines
Erfpacht and canon are two lines. Ask the landowner before you note a value or a buy-out.
Life file · 2026-03-31 · 6 min
Going through the life file every year
Once a year the address, accounts, wishes and the trusted person. An outdated file is worse than a short file.
Office · 2026-03-30 · 6 min
Do not name a share before the figures are fixed
Do not name a share for as long as debts and values on the date of death are missing. Say which items are still open.
Inheritance law · 2026-03-26 · 6 min
The inclusion clause
Only if the deed says so does an inheritance or a gift fall into the recipient's community of property.
Home · 2026-03-25 · 6 min
The VvE contribution does not stop at the death
Ask for the balance, any arrears, and a decision on the reserve fund. The apartment does not become free of the VvE.
Life file · 2026-03-24 · 6 min
Photos of special belongings
Photos of jewellery, art or a watch, with the place where they are. No valuation.
Office · 2026-03-23 · 6 min
Look at a csv import first as a preview
The csv import first shows a preview. Writing comes after that. A wrong column quietly puts twenty items wrong.
Family · 2026-03-19 · 6 min
The limited community from 2018
For a marriage on or after 1 January 2018 without a marital property agreement, the limited community applies.
Executorship · 2026-03-18 · 6 min
A grave right is usually not ownership of the land
A grave right is usually use, not ownership. Note the cemetery and the end date only if the paper names them.
Life file · 2026-03-17 · 6 min
Where the will is
The notary and the year. Do not copy the text into an open note if you do not want that.
Office · 2026-03-16 · 6 min
What the hash chain does and does not show
The hash chain shows that the file in the program changed. It does not prove that the underlying paper was right.
Family · 2026-03-12 · 6 min
A marriage from before 2018
For a marriage from before 2018 the full community was the rule, unless a deed says otherwise.
Executorship · 2026-03-11 · 6 min
Ashes and an urn you note as a location, not as a value
Ashes are a wish, not an estate-inventory item with a price. Note the location and which paper carries the wish.
Life file · 2026-03-10 · 6 min
Policies in a row
Insurer and policy number, not the payout you hope for. The beneficiary follows from the policy.
Office · 2026-03-09 · 6 min
An authenticator as an office requirement
The office can require an authenticator. A shared password is not a role. Heirs have a login of their own.
Family · 2026-03-05 · 6 min
Reading a marital property agreement
The notarial terms prevail over the statute, so note the date and where the deed can be found.
Bank · 2026-03-04 · 6 min
An in-kind policy often pays the funeral director
An in-kind policy can pay the funeral director. It is not a death-risk policy and not a savings account.
Life file · 2026-03-03 · 6 min
Pensions in a row
Which funds there are. A survivor's pension you ask the fund about later, without inventing an amount.
Office · 2026-03-02 · 6 min
Switch the portal on layer by layer
Switch timeline, assets, amounts and letters on only once the figures have a source. Notes do not come along.
Family · 2026-02-26 · 6 min
An inheritance in the joint account
Keep the bank evidence if an inherited amount is in a joint account, because the balance mixes.
Bank · 2026-02-25 · 6 min
You do not set a cash policy off against the bill at once
If the policy pays money, note the beneficiary. Set the funeral bill off only once both papers are there.
Life file · 2026-02-24 · 6 min
Debts during life
A mortgage, a loan or a credit card, with an amount and a date. So that no one is surprised later.
Office · 2026-02-23 · 6 min
The hours log is not an invoice
The hours log supports an account of the work. It is not an invoice and not wages. The will or the agreement decides.
Family · 2026-02-19 · 6 min
Divorce and an open estate
A divorce that is not yet final and an open estate remain two files and are not set off against each other.
Executorship · 2026-02-18 · 6 min
Write to the energy supplier, do not disconnect at once
Do not disconnect the energy if someone still lives there. Ask for the balance on the date of death and the name on the contract.
Life file · 2026-02-17 · 6 min
Who has a spare key
Who has a key: a name and a telephone number. No hiding place in a shared note.
Office · 2026-02-16 · 6 min
Archiving is a status, not a discharge
Archiving sets the file in the app to read-only. That is not an end of liability and not a discharge.
Family · 2026-02-12 · 6 min
A minor child as heir
A minor can inherit, but accepting or renouncing is not a choice a parent makes alone.
Executorship · 2026-02-11 · 6 min
Ask about water and the municipal connection separately
Water and the municipal connection stand apart from the energy supplier. One letter does not cover them.
Life file · 2026-02-10 · 6 min
Who takes the pet for the first week
Who takes the animal in for the first week, the vet, and that this is a wish.
Office · 2026-02-09 · 6 min
An internal note stays with the office
A note about a quarrel or a doubt stays inside. If it becomes a decision, you write that decision separately.
Family · 2026-02-05 · 6 min
Guardianship in the will
A will can name a guardian, and without that name, or where there is a conflict, the court decides.
Digital · 2026-02-04 · 6 min
Do not cancel a family subscription because of the name
A family subscription may still be in use. Do not cancel it only because the name on the account has died.
Digital · 2026-02-03 · 6 min
Preparing the digital estate
Bank, email and photos without passwords. What must be closed, and what a partner still uses.
Tax · 2026-02-02 · 6 min
A Belgian heir is not a Flemish assessment
A Belgian heir does not turn the Dutch table for 2026 into a Belgian assessment. Note the country.
Family · 2026-01-29 · 6 min
Parental authority and guardianship are not the same
Parental authority during life is something other than guardianship after a parent's death.
Digital · 2026-01-28 · 6 min
You do not use the deceased's DigiD
DigiD is personal and ends. Do not log in as the deceased. Note that it existed, not the codes.
Digital · 2026-01-27 · 6 min
Keeping the password list separate
The sealed list lies outside the shared file. Note only that it exists and who has it.
Inheritance law · 2026-01-26 · 6 min
Habitual residence and a choice of law
Regulation 650/2012 often points through the habitual residence. Tax is a different question. The notary qualifies.
Inheritance law · 2026-01-22 · 6 min
No heirs, then the State
The State inherits only once the four groups are empty, and an empty address book is not proof of that.
Digital · 2026-01-21 · 6 min
You do not take over MijnOverheid as a letterbox
MijnOverheid is not a postbox that passes by inheritance. Ask each desk that still writes. Do not log in as the deceased.
Life file · 2026-01-20 · 6 min
A contacts list that stays correct
Ten names, checked every year. What you update, and what you leave out: no gossip.
Inheritance law · 2026-01-19 · 6 min
A house abroad in the file
A Dutch file can point to a house abroad. No Dutch WOZ as the value. The local deed, yes.
Inheritance law · 2026-01-15 · 6 min
Single and without children
Without a partner and without children, the parents come first and then brothers and sisters, not the friends.
Executorship · 2026-01-14 · 6 min
You hand the passport and driving licence in at the municipality
The passport and driving licence go back to the municipality. They are not keepsakes and you do not use them.
Life file · 2026-01-13 · 6 min
Wishes about housing
At home or a nursing home, and who may think along. A wish, not a mentorship (mentorschap) and not a levenstestament.
Executorship · 2026-01-12 · 6 min
First the identity, then the portal
Name, date of birth and a way to reach someone come first. A name on Facebook is not an identity.
Inheritance law · 2026-01-08 · 6 min
When brothers and sisters inherit
Brothers and sisters do not inherit alongside a partner or a child, and later you note each person separately.
Executorship · 2026-01-07 · 6 min
The BRP does not follow every other register of itself
The funeral director often reports the death. Banks and insurers often still want the certificate.
Life file · 2026-01-06 · 6 min
Where the levenstestament is
Where the original is and with which notary. The document works during life and stops at death.
Executorship · 2026-01-05 · 6 min
What a liquidator (vereffenaar) is in the file
A liquidator (vereffenaar) settles the estate when the statute asks for liquidation (vereffening). That often follows acceptance under the benefit of inventory.
Inheritance law · 2026-01-01 · 6 min
Nephews and nieces
A nephew or niece inherits through representation or a further group, not because he or she was close.
Life file · 2025-12-31 · 6 min
The Donorregister answers, not the family
The Donorregister gives the answer, not the family's memory. Note where the choice stands.
Life file · 2025-12-30 · 6 min
Noting gifts during life
Date, amount, to whom, and whether there is a notarial deed. So a later estate inventory has to invent nothing.
Executorship · 2025-12-29 · 6 min
An executor is not a liquidator (vereffenaar)
The will does not silently make an executor into a liquidator (vereffenaar). Note which appointment stands on paper.
Inheritance law · 2025-12-25 · 6 min
The two-step bequest
A two-step bequest records two steps in a will and keeps the two deaths apart.
Life file · 2025-12-24 · 6 min
A gift of the body to science follows the paper
The institution decides on acceptance. Keep the paper. The wish can change the funeral plan.
Life file · 2025-12-23 · 6 min
An exclusion clause you ask the notary for
An exclusion clause belongs in a will. This note reminds you to ask the notary about it.
Executorship · 2025-12-22 · 6 min
The notary of the estate inventory is not the old family notary
The notary of the estate inventory is not automatically the old family notary. Note who acts and which questions are the notary's.
Inheritance law · 2025-12-18 · 6 min
The legacy of choice
A legacy of choice lets someone choose a particular asset, and the value on the day of death stands apart from the later taking over.
Estate inventory · 2025-12-17 · 6 min
A membership ends only under the rules
A membership stops or passes under the rules of the club. A subscription already paid is not an asset.
Life file · 2025-12-16 · 6 min
Children from more than one relationship
Name every child, including those who do not live at home. Only the children at home is a wrong start.
Estate inventory · 2025-12-15 · 6 min
The valuation instruction is not yet a value
With the valuer note the question, the date and the object. The instruction is not the value. The report replaces the guess.
Inheritance law · 2025-12-11 · 6 min
A child's option rights
Under the statutory distribution a child can have an option right, but you do not tick every right.
Estate inventory · 2025-12-10 · 6 min
An allotment and a berth are often not ownership
An allotment or a berth is often a permit or a contract. Read the paper before you enter a value.
Life file · 2025-12-09 · 6 min
Abroad in the life file
A house, an account or family abroad. The country and where it can be found. No tax figures.
Estate inventory · 2025-12-08 · 6 min
Two sources stay until you choose a field
An amount without a source stays open. A WOZ and a sale both stay until you choose the value on the date of death or the current value.
Inheritance law · 2025-12-04 · 6 min
The parental estate division
On a death or under a will from before 2003, old law can apply, so read the deed first.
Digital · 2025-12-03 · 6 min
You do not cancel a household account because of the name
Streaming and cloud that the household still uses stay in place. Cancel only what was the deceased's alone.
Life file · 2025-12-02 · 6 min
The business in the life file
The accountant, the shares and who opens the shop. No valuation and no business succession scheme.
Estate inventory · 2025-12-01 · 6 min
An empty amount with a task
An empty amount with a task is better than a round figure. Think of a foreign account, a gift you have heard of or a family loan.
Family · 2025-11-27 · 6 min
An inheritance after divorce
A former partner does not inherit through the old marriage, and a will that still names that person is a separate fact.
Home · 2025-11-26 · 6 min
Vacancy can affect the contents insurance
An empty house can touch a vacancy condition. Ask the insurer and note the reply. No number of days.
Life file · 2025-11-25 · 6 min
Keeping a codicil, not emailing it
The handwritten original has a place. A photo is not an original. A typed copy is not a codicil.
Estate inventory · 2025-11-24 · 6 min
Maintenance arrears up to the date of death
Arrears up to the date of death can be a debt or a claim. The agreement says which. Do not let the monthly instalment run on after that.
Family · 2025-11-20 · 6 min
Death during the divorce
As long as the divorce has not been registered, the marriage can still exist for inheritance law.
Home · 2025-11-19 · 6 min
You let the buildings insurance continue
The buildings cover ought to remain until sale or transfer. A cancelled empty month is a risk, not a gain.
Life file · 2025-11-18 · 6 min
Choosing a funeral director already
The name of the funeral director and whether anything has already been paid. No comparison of three firms on the day.
Inheritance law · 2025-11-17 · 6 min
A lump sum (som ineens) is a question for the notary
Article 4:37 BW can sometimes give a child a lump sum. Ask the notary. Leave the amount empty.
Family · 2025-11-13 · 6 min
The step-parent and the house
Living in the house does not make a step-parent an owner, because title, the will and the regime decide that.
Home · 2025-11-12 · 6 min
The alarm contract and who may go inside
Note the alarm company and where the code lies, not the code itself. This piece is the contract and the letter.
Life file · 2025-11-11 · 6 min
Music and speakers
Short wishes for music and who speaks. They do not decide who inherits.
Tax · 2025-11-10 · 6 min
A bequest to a good cause on a line of its own
A bequest to a named good cause stands apart. The Belastingdienst checks the ANBI status. Do not promise the heirs an exemption.
Inheritance law · 2025-11-06 · 6 min
The grandchild by representation
Grandchildren take the place of their parent who died earlier and together share that one place.
Executorship · 2025-11-05 · 6 min
Neighbours with the post and a spare key
Write down who keeps the post and who has a key. A favour later is not permission to go inside.
Life file · 2025-11-04 · 6 min
Who does not speak
Who does not speak or organise. A wish for the family, not a ban that a court enforces.
Tax · 2025-11-03 · 6 min
A periodic gift often stops at death
A periodic gift often stops at the death. Note the last payment and ask the institution for the contract.
Inheritance law · 2025-10-30 · 6 min
Usufruct and bare ownership
Usufruct and bare ownership are two rights in one house, and both names belong with one value.
Executorship · 2025-10-29 · 6 min
A foreign death certificate and the form the recipient asks for
A foreign certificate may need a translation or an apostille. The recipient names the form.
Life file · 2025-10-28 · 6 min
Changing the trusted person
Access during life can move to someone else. Remove the old reader. Death makes no one an heir.
Tax · 2025-10-27 · 6 min
A gift within 180 days counts only with a date
The Successiewet can count a gift within 180 days before the death. Without a proven date it remains a task.