The law in the Netherlands sets forth the main principles of heirship, however, the specific wishes of the individual passing on the assets are not always considered. For this purpose, will preparation in Netherlands is a certain way of ensuring who is entitled to assets after your departure.
Individuals may find it helpful to talk to a professional before drawing up their will or testament. One of the experts at our Dutch law firm can assist you during this process.
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Drawing up a will in the Netherlands
According to law, wills in the Netherlands are valid if they are drawn up before a notary public. A subsequent registration of the will is mandatory. The authentic will is drawn up by the notary in the presence of the testator and the contents of the document shall remain confidential until the departure of the testator.
The will may contain provisions about guardianship for the children, the distribution of the estate, the property abroad (if any), succession planning for company owners in the Netherlands and even the disinheritance of certain individuals. To make a will in Netherlands, specific information is needed, including:
- the testator’s full name and first name;
- the testator’s date and place of birth;
- address of the testator;
- type of will (holographic/notarial);
- date of the will’s creation;
- date of the will’s registration;
- details of the depository public authority.
Types of wills in Netherlands
Generally, two main forms are used as wills in Netherlands:
- the holographic will – it is written and signed by the testator by hand (if someone else writes it on the testator’s behalf, the testator must sign each page and, to ensure its validity, the holographic will must be deposited with a civil law notary who certifies the deposit of the will – we can help you make a will in Netherlands, regardless of its type);
- the notarial will (it is dictated by the testator to a notary, who ensures that the will complies with Dutch legal standards; the notarial will is then registered with the Central Register of Wills on the first following working day and, to be considered valid under Dutch law, this type of will also requires the involvement of a civil law notary – our law firm in Netherlands can provide notarial services for you).
| Quick Facts | |
|---|---|
| Holographic will – characteristics |
– written and signed by the testator by hand, – must be certified by a notary |
|
Notarial will – characteristics |
– dictated by the testator to a notary, – must be certified by the notary |
|
Codicil of will |
Serves as an amendment or addition to an existing last will. |
| Emergency wills | during times of war or civil conflict |
| Joint wills (YES/NO) |
NO |
| Dutch Inheritance Law |
Allows individuals to designate their heirs, but only by a will or succession by will; Our lawyers in Netherlands can provide more details about the Dutch Inheritance Law. |
| Inheritance without a will |
Only blood relatives and spouses are entitled to inherit the assets. |
| Disinherited spouses |
Only have the right to continue using the marital home and furnishings for a period of up to six months. |
| Disinherited children |
Are entitled to a portion of their parent’s estate, regardless of their relationship. |
| Will provisions |
– guardianship for children, – the distribution of the estate, – property abroad (if any), – succession planning for company owners, – disinheritance, etc. |
| Information for making a will in Netherlands |
– testator’s full name, – date and place of birth, – address, – the type of will, – the date of the will’s creation, – the date of the will’s registration, – details of the depository public authority. |
| Inheritance tax |
The amount depends on the total value of the inherited estate and the type of kinship of the inheritor; Our Dutch lawyers can give more details about this matter. |
| Unmarried or unregistered partners |
Are not considered heirs and have limited legal protection. |
| Cases for contesting a will |
– forgery, – if testator was mentally or physically incapacitated, – unclear will or open to interpretation, – lack of information, – unworthy heirs, etc. |
| Assistance by our law firm in Netherlands | We can help in legal matters that involve the Dutch Inheritance Law. We also provide additional legal services, including VAT Registration in Netherlands. |
There is a special type of will called “codicil of will” which refers to a separate handwritten and signed document that allows a person to specifically bequeath certain personal belongings like clothing, jewelry, books, or household items. The codicil is a legal way to provide more personalized instructions for the distribution of these specific assets.
In some emergency situations, such as during times of war or civil conflict, there may be an urgent need to make a will in Netherlands. In such cases, officers of the armed forces can act as witnesses to these “emergency wills.” These officers can confirm that the will was created and signed under the necessary circumstances, even if it doesn’t follow the standard procedures. Our attorneys in Netherlands can advise you which type of will is best for your situation.
Are joint wills allowed in Netherlands?
No, the Dutch law does not recognize joint wills. A joint will should be a single document that combines the wills of multiple individuals, often spouses or partners.
However, wills in Netherlands must be created separately, to ensure that each person’s unique wishes and assets are clearly outlined and legally binding. Joint wills can be more complicated to enforce and may not provide the same level of clarity and specificity as individual wills. We can help spouses or partners create their own separate wills, through our Dutch law firm.
The Dutch Inheritance Law
The Dutch Inheritance Law allows individuals to establish their heirs but only when a will or succession by will is prepared. If this document is drawn up, then the succession will be determined as per the law.
When there is no will present, only blood relatives and spouses are entitled to inherit the assets, the children and the spouse have priority over other groups of relatives such as brothers or sisters. The children have the right to receive a fixed amount of the inheritance, also referred to as a statutory claim.
Foreign investors in the Netherlands may use the provisions of the foreign inheritance laws and the international private law if they prepare their will in the Netherlands. Our team of Dutch lawyers is able to help you draw up the will.
Is there an inheritance tax in the Netherlands?
Yes, individuals who inherit various assets are required to pay an inheritance tax. The rates are established on a year-to-year basis. Their value can be influenced by the type of asset inherited and by the family tie the heir has with the testator. Please mind that the legislation also stipulates that inheritance tax exemptions apply.
In the list below, our Dutch lawyers present the tax exemptions that are currently in force for the financial year of 2026:
- EUR 828,035 (applicable to inheritance with a value of up to this sum, for those who are spouses, registered partners or cohabiting partners of testators);
- EUR 26,230 (for children, foster children or stepchildren, and for grandchildren);
- EUR 2,769 (for great grandchildren and other heirs, such as brothers or sisters);
- EUR 78,671 (for children who have a disability).
Please mind that in the case in which the value of the inheritance is above these qualifying tax exemption thresholds, the heirs will be required to tax for the amount exceeding the tax exemption bracket.
Such taxes are established in accordance with the family tie the heirs had with the testator. The rates vary between 10% to 40% – those who pay the lowest tax rates are individuals who are closer to the testator (children, spouses), while those who pay the higher tax rates have a more distant family connection (siblings, friends, etc.).
You can calculate your taxes due by using our Dutch tax calculator. If you are not sure of all the coordinates of your inheritance, you can rely on our team of Dutch lawyers for professional advice.
Is it necessary to file any inheritance tax forms?
Yes, as an heir of a will completed in the Netherlands, you will need to complete specific paperwork. The institution responsible for the collection of the inheritance tax is the Dutch Tax and Customs Administration.
Please mind that if you are listed as the heir of will in the Netherlands, once the inheritance procedure is started, the institution will automatically send you the necessary file tax return forms that you will complete and then submit it.
It is not necessary to address the institution prior, as the procedure is automatically initiated, but in the case in which you know you have to pay inheritance tax and you have not received the tax return, it is mandatory to contact the representatives of the institution.
Our lawyers in Netherlands can offer more information on the taxes and fees arising from inheritance. Please address us for personalized assistance.
Disinheriting spouses or children
It is possible to disinherit your children or spouse through your will in Netherlands. Before making a will in Netherlands, one should know that children hold a special status under inheritance law. They are always entitled to a portion of their parents’ estate, regardless of their relationship with their parents. The only exception is if the children agree to be disinherited.
Disinherited spouses do not have a right to a legitimate portion like children do. However, they have other rights, including the right to continue using the marital home and furnishings for a period of up to six months if necessary for their care. More legal advice on disinheritance can be offered by our team of Dutch lawyers. We also provide support in case of contesting a will.
One of the experts at our law firm in the Netherlands can help you with will preparation as per your indications and wishes. Contact us for more information on inheritance and specialized legal advice.