Handling an inheritance after death — what do I arrange?
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.
Step by step
- 1Notary for inheritance certificateOn large estate (>€100k) or doubt: notary issues official document, €350-700. Smaller: bank can self-issue.
- 2Inventory debts + assetsBank statements 1 year, mortgage, loans, BKR check, ongoing subscriptions, open invoices. Safe basis for choice.
- 3Choose within 3 monthsAccept: everything + debts. Benefit of inventory (county court, €143): positive only. Reject: nothing. No action = accept.
- 4Inheritance tax returnWithin 8 months at Tax Office. Online via Mijn Belastingdienst or paper form. Apply inheritance tax exemptions.
- 5Divide assets among heirsPer will or statutory distribution (BW 4:13). On conflict: mediator or estate lawyer. Home sale: realtor + notary.
All contacts
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
- Civil Code Book 4 (inheritance law)wetten.overheid.nl/jci1.3:c:BWBR0002761&boek=4
- Tax Office — inheritance taxbelastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/relatie_en_gezin/erven
- Notarissen (KNB) — find a notarynotaris.nl/zoek-notaris
- Rechtspraak.nl — beneficiary acceptancerechtspraak.nl
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