FFCheckWho Helps?
📋DocumentsUpdated: May 2026

📜 Handling an inheritance after death — what do I arrange?

Direct answer

On death + inheritance: (1) Certificate of inheritance at notary (~€350-700): needed for bank account access, asset transfer, home sale. Not always required (small inheritance <€100k via bank procedure possible). (2) Choice within 3 months: accept (all deceased's assets + debts transfer to you), accept under benefit of inventory (only positive balance — safe on debt doubt), or reject (no right or obligation). No action = automatic acceptance, incl. debts. (3) Beneficiary acceptance: court fee €143 at court, strongly advised on uncertain estate. (4) Inheritance tax return within 8 months at Tax Office. (5) Exemptions 2026: partner €795,156, child €25,187, grandchild €25,187. Rates: partner/child 10% (up to €152k) / 20% (above). Other family: 18%/36%. Non-relatives: 30%/40%. (6) Executor if in will: acts for heirs. No executor: heirs jointly.

Choice deadline
3 months
Tax filing
8 months
Partner exempt
€795,156 (2026)

Step by step

  1. 1
    Notary for inheritance certificate
    On large estate (>€100k) or doubt: notary issues official document, €350-700. Smaller: bank can self-issue.
  2. 2
    Inventory debts + assets
    Bank statements 1 year, mortgage, loans, BKR check, ongoing subscriptions, open invoices. Safe basis for choice.
  3. 3
    Choose within 3 months
    Accept: everything + debts. Benefit of inventory (county court, €143): positive only. Reject: nothing. No action = accept.
  4. 4
    Inheritance tax return
    Within 8 months at Tax Office. Online via Mijn Belastingdienst or paper form. Apply inheritance tax exemptions.
  5. 5
    Divide assets among heirs
    Per will or statutory distribution (BW 4:13). On conflict: mediator or estate lawyer. Home sale: realtor + notary.

All contacts

Notaris (familierecht)Inheritance certificate + advice
Step 1 for large estate
Belastingdienst ErfbelastingInheritance tax return + advice
For 8-mo deadline filing
Rechtbank kantonsectorBeneficiary acceptance registration
On debt doubt
Juridisch LoketFree advice first steps
For route choice
Nalatenschap-advocaatOn family inheritance dispute
On heir conflict

Frequently asked questions

Do I inherit debts from deceased parent?

Plain acceptance: yes, also debts. Beneficiary acceptance (€143 at court): positive balance only, debts not your problem. Beneficiary = safe on doubt.

When do I pay inheritance tax?

Above exemption. Partner >€795,156: 10% to €152k extra, 20% above. Child >€25,187: same rates. Below exemption: no tax but filing still mandatory.

Can I take one inheritance + refuse another?

Choose per estate separately. E.g. accept mom's estate + reject dad's (separate deaths) is allowed. Within each estate, choice is final.

Sources

🔎 Common search queries

Recognise your own search? Our answer above covers all of these variants.

  • “inheritance procedure Netherlands”
  • “verklaring erfrecht notary cost”
  • “3 month inheritance choice deadline”
  • “erfbelasting inheritance tax 8 months”
  • “reject inheritance debts NL”

Related questions

Want to avoid this next time?
Mag Dit?
Check the rules first — what's allowed, what isn't, and which permit you need.
Check the rules →