Expats in the Netherlands are generally subject to Dutch inheritance law when they die with assets in the country, but EU rules give them a meaningful degree of choice over which national law governs their estate. Under EU Succession Regulation No 650/2012, a person can elect the law of their country of nationality to apply to their entire estate, provided that choice is recorded in a valid will. The sections below address the most common questions expats raise about inheritance law, estate planning, and tax in the Netherlands.
Which country’s inheritance law applies to expats in the Netherlands?
By default, the inheritance law of the country where a person was habitually resident at the time of death applies to their entire estate. For most expats living in the Netherlands, this means Dutch inheritance law governs their estate automatically, regardless of their nationality or where their assets are located.
This default rule flows from EU Succession Regulation No 650/2012, which has applied across most EU member states since August 2015. The regulation creates a single, consistent framework: one law governs the whole estate, covering both movable assets such as bank accounts and investments, and immovable assets such as property. The practical consequence is that an expat who has lived in Amsterdam for several years and dies without making a deliberate legal choice will have their estate administered under Dutch law.
There is, however, an important exception. The regulation allows any individual to make a formal choice of law in favor of the law of their nationality. An American, British, or Australian national living in the Netherlands can elect that their home country’s succession law governs their estate, provided this election is made expressly in a will. This can make a significant difference where the rules on forced heirship, spousal rights, or asset distribution differ substantially between the two legal systems.
It is worth noting that the United Kingdom, Denmark, and Ireland opted out of the regulation. Expats with assets or connections in those countries should seek specific advice, as the cross-border rules are more complex in those situations.
What is the difference between Dutch inheritance law and EU Succession Regulation?
Dutch inheritance law is the national body of rules that determines how an estate is distributed when someone dies in the Netherlands. The EU Succession Regulation is a supranational framework that determines which country’s national law applies when a deceased person had connections to more than one EU member state.
In practical terms, the two operate at different levels. The EU Succession Regulation resolves the conflict-of-laws question first: it identifies the applicable legal system. Dutch inheritance law then provides the substantive rules within that system, covering matters such as the legal share of children and spouses, the order of heirs, and the administration of the estate.
Under Dutch inheritance law, children have a statutory entitlement known as the legitieme portie, or forced share. This entitles each child to at least half of what they would have received under the standard rules of intestate succession. A testator cannot disinherit children entirely, though children who receive only the forced share cannot claim it immediately while the surviving spouse is alive. This rule can surprise expats whose home legal systems allow greater testamentary freedom.
Spouses and registered partners also enjoy strong protections under Dutch law. The surviving spouse typically has the right to remain in the family home and to use the household assets, even where children are also heirs. Understanding how these rules interact with a person’s own national law is essential when deciding whether to make a choice of law under the EU Succession Regulation.
How does inheritance tax work for expats in the Netherlands?
The Netherlands levies inheritance tax, known as erfbelasting, on assets inherited from a person who was resident in the Netherlands at the time of death. The tax applies to the total value of the estate received by each beneficiary, with rates and exemptions varying depending on the relationship between the deceased and the heir.
Spouses and registered partners benefit from the highest exemptions and the lowest tax rates. Children face a lower exemption threshold and a higher rate than spouses, while more distant relatives and unrelated beneficiaries are subject to substantially higher rates. The Dutch Tax Administration publishes the applicable thresholds and rates, which are updated periodically.
For expats, the key question is whether Dutch inheritance tax applies at all. The general rule is that Dutch inheritance tax is triggered by the deceased’s residence in the Netherlands, not by the nationality of the heirs or the location of all assets. An expat who has lived in the Netherlands for a number of years will typically be considered a Dutch tax resident for these purposes, meaning their worldwide estate is subject to Dutch inheritance tax.
There is an important nuance for those who recently left the Netherlands. Dutch law contains a rule under which a person who emigrated from the Netherlands may still be treated as a Dutch resident for inheritance tax purposes for up to ten years after departure. This extended liability can catch expats and their families off guard, particularly where the deceased returned to their home country after a period of working in the Netherlands.
Double taxation treaties may reduce or eliminate the risk of the same assets being taxed in two countries, but the Netherlands has relatively few such treaties in force specifically for inheritance tax. Professional advice is therefore particularly important for expats with assets or family connections in multiple jurisdictions.
Can expats make a will in the Netherlands?
Yes. Expats living in the Netherlands can make a valid will here, and doing so is strongly advisable. A Dutch will, known as a testament, must be drawn up by a civil law notary (notaris) and signed in their presence. The notary registers the will in the Central Register of Wills (Centraal Testamentenregister), ensuring it can be located after the testator’s death.
A will serves several important functions for expats. First, it allows them to exercise the choice of law available under the EU Succession Regulation, electing the law of their nationality rather than accepting the default application of Dutch law. Second, it enables them to appoint an executor, specify how assets should be distributed, and make arrangements for minor children. Third, it can be used to address the forced share rules, for example by making clear that children’s entitlements are deferred until after the surviving spouse’s death.
Expats who already have a will from their home country should not assume it automatically operates effectively in the Netherlands. The formal requirements for a valid will differ between legal systems, and a foreign will may need to be recognized and interpreted under Dutch procedural rules. It is advisable to review any existing will with a legal adviser who understands both the relevant foreign law and Dutch succession law, to confirm that it achieves the intended outcome.
What happens to Dutch assets when an expat dies without a will?
When an expat dies without a will, their estate is distributed according to the rules of intestate succession under whichever law applies by default. For expats habitually resident in the Netherlands, this means Dutch intestate succession law determines who inherits and in what proportions.
Dutch intestate succession follows a fixed order of priority:
- The surviving spouse or registered partner and the deceased’s children inherit in equal shares, subject to the spousal protection rules described above.
- If there is no surviving spouse or children, the estate passes to the deceased’s parents, brothers, and sisters.
- If none of those relatives survive, the estate passes to grandparents and their descendants.
- If no relatives within the first four degrees of kinship can be identified, the estate passes to the Dutch state.
For expats, dying without a will can create particular complications. Unmarried partners who are not registered partners have no automatic inheritance rights under Dutch law, regardless of the length or nature of the relationship. Assets may therefore pass entirely to blood relatives rather than to the person the deceased would have wished to benefit. Similarly, stepchildren have no automatic entitlement unless they were formally adopted.
Practical administration can also become more complex without a will. There is no appointed executor, which can slow the process of identifying heirs, gathering assets, and settling debts, particularly where family members are located in different countries and documentation must be gathered across jurisdictions.
When should expats seek legal advice on inheritance planning in the Netherlands?
Expats should seek legal advice on inheritance planning as early as possible after establishing residence in the Netherlands, and certainly before any significant life event such as purchasing property, starting a family, or acquiring business assets. Waiting until a health crisis or family dispute arises leaves far less room to structure an estate effectively.
There are several specific circumstances in which professional advice is particularly important:
- Arrival in the Netherlands: Understanding from the outset which law will govern your estate, and whether a choice of law election is appropriate, allows you to plan proactively rather than reactively.
- Purchasing Dutch property: Real estate in the Netherlands forms part of the estate and is subject to Dutch succession rules. Ownership structures and any existing mortgage arrangements should be considered alongside inheritance planning.
- Changes in family circumstances: Marriage, the birth of children, divorce, or the death of a family member can all alter the composition of an estate and the applicable rules significantly.
- Existing wills from another jurisdiction: A will made abroad may not function as intended in the Netherlands. Legal review is advisable to confirm its effectiveness and identify any gaps.
- Multi-jurisdictional assets: Expats with assets in more than one country face the most complex planning challenges, as different legal systems may apply to different parts of the estate.
- Approaching departure from the Netherlands: The ten-year rule for Dutch inheritance tax means that leaving the Netherlands does not immediately end Dutch tax exposure. Advice before departure can help manage this risk.
The interaction between Dutch succession law, EU conflict-of-laws rules, and the inheritance tax regimes of multiple countries is a specialized area. General information provides a useful starting point, but the specific outcome in any individual situation depends on the precise facts, and professional advice is essential before making decisions.
How Russell Advocaten Assists Expats with Inheritance Law in the Netherlands
Russell Advocaten is an internationally oriented law firm based in Amsterdam, with over 80 years of experience advising expats, international businesses, and foreign nationals on Dutch law. The firm’s lawyers are fluent in English, German, and Dutch, which means expats can discuss complex legal matters in their preferred language without the risk of misunderstanding.
For expats navigating inheritance law in the Netherlands, Russell Advocaten offers practical, personalized guidance across the full range of relevant issues:
- Advising on the choice of law available under EU Succession Regulation No 650/2012, and whether electing your nationality’s law is appropriate for your situation
- Reviewing existing wills made abroad to assess their effectiveness under Dutch law
- Coordinating with civil law notaries to ensure that testamentary arrangements are properly documented and registered
- Advising on the inheritance tax implications of Dutch residence, including the ten-year rule for recent emigrants
- Providing guidance on multi-jurisdictional estates involving assets or family members in more than one country
- Supporting families through the estate administration process following bereavement, including cross-border matters handled through the international Primerus network
Russell Advocaten is an official partner of IN Amsterdam, the expat centre of the municipality of Amsterdam, and has been recommended by the Legal 500 for many years. If you have questions about inheritance planning or estate administration in the Netherlands, contact Russell Advocaten to discuss your situation with an experienced adviser.
This information is general in nature and does not constitute legal advice for your specific situation. Please consult a lawyer at Russell Advocaten for advice tailored to your circumstances.
Veelgestelde vragen
Can I use a choice of law election to avoid Dutch forced heirship rules entirely?
Not necessarily. While electing the law of your nationality under EU Succession Regulation No 650/2012 can reduce or eliminate the application of Dutch forced heirship rules (the legitieme portie), whether you can avoid forced heirship entirely depends on whether your home country’s law also contains similar provisions. For example, many civil law countries have their own forced share rules. Additionally, Dutch courts may still apply certain overriding mandatory provisions of Dutch law in specific circumstances, so it is important to get tailored legal advice rather than assuming a choice of law election solves the issue completely.
What happens if my partner and I have different nationalities — whose law applies to our estate?
Each person’s estate is assessed individually, so your partner’s nationality and your own nationality are treated separately. If you each make a choice of law election in your respective wills, you can each elect the law of your own nationality to govern your individual estate. However, this can create complications where assets are jointly owned or where the inheritance rights of a surviving spouse differ significantly between the two applicable legal systems. A coordinated estate plan reviewed by a lawyer familiar with both legal systems is strongly advisable in this situation.
How do I know if my foreign will is valid and enforceable in the Netherlands?
A foreign will is generally recognized in the Netherlands if it was validly made under the law of the country where it was executed, but recognition does not automatically mean it will achieve your intended outcome under Dutch succession rules. For instance, a holographic (handwritten) will valid in some countries may face procedural challenges, and provisions that conflict with Dutch mandatory rules may not be enforced as written. The safest approach is to have your existing foreign will reviewed by a Dutch-qualified legal adviser who can identify any gaps or conflicts and recommend whether a supplementary Dutch will or a new will is needed.
Are there any inheritance tax planning strategies available to expats in the Netherlands?
Yes, several legitimate strategies can help reduce Dutch inheritance tax (erfbelasting) exposure. These include making use of annual gift tax exemptions to transfer assets during your lifetime, structuring ownership of assets tax-efficiently (for example, through the use of usufruct arrangements), and ensuring your estate plan takes full advantage of the spousal and children’s exemptions. For expats planning to leave the Netherlands, timing your departure carefully and understanding the ten-year rule is also critical. Because the rules are complex and interact with tax obligations in other countries, professional advice from a tax and legal specialist is essential before implementing any strategy.
Does my unmarried partner have any inheritance rights in the Netherlands if I die without a will?
No — under Dutch intestate succession law, an unmarried partner who is not a registered partner has no automatic right to inherit any part of your estate. Without a will, your assets would pass to your blood relatives according to the fixed statutory order, potentially leaving your partner with nothing regardless of how long you have been together. The solution is straightforward: make a Dutch will that explicitly names your partner as a beneficiary. You may also wish to consider entering into a registered partnership, which does confer automatic inheritance rights under Dutch law.
What is a European Certificate of Succession and do I need one as an expat heir?
A European Certificate of Succession (ECS) is a standardized document issued under EU Succession Regulation No 650/2012 that proves a person’s status as an heir, executor, or administrator of an estate across EU member states. As an expat heir dealing with assets in multiple EU countries, an ECS can significantly simplify the process by allowing you to assert your rights in each member state without needing separate national documents. It is issued by the competent authority in the country whose law governs the estate — in most expat cases in the Netherlands, this would be a Dutch notary. Note that the ECS is not available for estates governed by the laws of non-EU countries such as the UK or the US.
How long does estate administration typically take in the Netherlands, and what should I expect as a foreign heir?
Estate administration in the Netherlands typically takes between six months and two years, depending on the complexity of the estate, the number of heirs, and whether any disputes arise. As a foreign heir, you should expect to provide certified identity documents and potentially apostilled or translated records, particularly if you are based outside the EU. Dutch inheritance tax returns must generally be filed within eight months of the date of death, so it is important to engage a legal adviser promptly to avoid penalties. Cross-border estates involving assets or heirs in multiple countries will almost always take longer and benefit from coordinated legal support in each relevant jurisdiction.
Gerelateerde artikelen
- Can expats apply for Dutch citizenship and what are the requirements?
- What neighbourhoods in Amsterdam are most popular with expats?
- What are the biggest challenges of moving to the Netherlands?
- Can expats choose which country's law governs their marriage in the Netherlands?
- What are the legal considerations for expats?
Deze inhoud is gegenereerd met behulp van AI en kan fouten bevatten.