The powers of the executor

The executor receives the task from the will. No will, then no executor by custom, unless another document in the file records an appointment. On the list of persons involved the executor stands with that source. The name alone is not enough. What the deed allows that person to do belongs with it. As long as the deed has not been read, the power stays empty. A family member who keeps the papers is not an executor by that alone.

Managing is something other than distributing. Managing is about keeping the assets in being and arranging them for as long as the estate has not yet been distributed. Distributing is about allocating to heirs. The file names those two separately, and only if the deed names them. An executor who may manage does not automatically receive, in the software, the right to distribute the estate inventory. An executor who may distribute does not automatically receive a wider task than the deed states. An empty power stays empty.

An account and justification is owed to the heirs. In the file that is a document and a task, not an internal note that no one sees. It states the period, the entries that have been received and paid, and the documents those entries rest on. The heirs are the persons to whom account is given, insofar as the deed designates them as such. The program does not settle the account. It keeps the drafts and the shared version if the file is set up that way.

A remuneration for the executor has no amount for as long as the source is missing. A statutory fee is not filled in, because the file does not invent that fee. If the will contains a provision on remuneration, that provision comes in as text with the deed as the source. If it contains nothing, the field stays empty. An hourly rate of the office is a different administration from an executor's remuneration under the deed. Those two are not put on one line.

Ervazo does not appoint the executor, draws up no deed and makes no payment. It orders the power, the management, the distribution and the account and justification as separate facts. It does not calculate by way of advice. What the deed does not allow stays outside the task. The civil-law notary, the court or the Dutch Tax Administration (Belastingdienst) decides the specific case. If an act has already happened without the deed covering it, it stands as a fact, not as a power.