In the Netherlands, Book 4 of the Civil Code governs what happens when someone dies without a will. The system is called the statutory division (wettelijke verdeling, article 4:13 BW) and has existed since 1 January 2003. Its goal is to protect the surviving spouse or registered partner so they are not forced to sell assets to pay out the children.
Who are the legal heirs?
The law works in four groups, in order of priority. If anyone in group 1 exists, group 2 does not enter the picture, and so on.
| Group | Who | Share |
|---|---|---|
| Group 1 | Spouse, registered partner, children (and descendants by representation) | Equal share each |
| Group 2 | Parents, brothers, sisters (and their descendants) | Parents minimum 1/4 each, rest divided |
| Group 3 | Grandparents and their descendants | Divided per branch |
| Group 4 | Great-grandparents and their descendants | Divided per branch |
Important: a cohabiting partner without registered partnership or will inherits nothing automatically. This is a common pitfall. Cohabitants who want their partner to inherit need a cohabitation contract with survivorship clause or a will.
How does the statutory division work in practice?
Example: father dies without a will. He leaves a wife and two children. The estate is 400,000 euros (house 300,000 + savings 100,000).
Under the statutory division:
- Each heir receives on paper an equal share: 400,000 / 3 = 133,333 euros per person.
- But the wife is allocated all assets: she becomes owner of the house and savings.
- The children get a monetary claim on their mother of 133,333 euros each.
- That claim is not payable as long as the mother is alive. Only on her death (or bankruptcy, or remarriage without prenuptial agreement) does the amount fall due.
This way the surviving parent can keep living in the house without buying the children out.
Interest on the children's claim
The children's claim accrues interest only once the statutory rate exceeds 6 percent. Below that, the rate is 0 percent. This is a specific exception for the statutory division, intended to compensate children for waiting.
In a will, a different rate can be set. Some notaries advise 6 percent compound or equal to the asset return to reduce inheritance tax on the second death.
Beneficiary acceptance or renunciation
Even under the statutory division, every heir must decide whether to accept outright, accept under benefit of inventory or renounce. Suspect debts? Always accept beneficially via a declaration at the court. Otherwise you are personally liable for the estate's debts.
More on beneficiary acceptance or on renunciation.
Children's right of choice
Children have, in certain situations, a right of choice (articles 4:19 to 4:22 BW). This matters most when the surviving parent remarries. Children can then demand that certain assets be transferred to them, subject to the stepparent's usufruct. This stops their share from disappearing via the stepparent.
Four rights of choice exist:
- article 4:19: on remarriage of the surviving parent, for assets from the original estate;
- article 4:20: on death of the stepparent, for assets the stepparent might leave to own children or partner;
- article 4:21: for the first deceased's child, for assets coming directly from the father after the mother's death;
- article 4:22: for the surviving parent's child, equivalent.
Not every notary mentions these rights of choice spontaneously. Anyone with a larger blended family should ask about them actively.
Reversing the statutory division
The surviving spouse can within three months of death reverse the statutory division via a notarial deed (article 4:18 BW). This makes sense if for tax or practical reasons it is better that children get their share immediately, for example with a large estate or high inheritance tax on the second round.
After three months, the statutory division is final.
Representation
Did a child predecease the testator? Then the grandchildren step into their place (article 4:12 BW). Together they receive the share their parent would have received. This is representation and applies automatically.
Cohabitants and stepchildren
Important limitation: stepchildren do not inherit automatically. Likewise, a cohabitant without registered partnership inherits nothing. In both cases a will is necessary.
A cohabitant with a notarial cohabitation contract including a survivorship clause can ensure certain shared assets (like the home) automatically pass to the other partner. That is not an inheritance, but works tax-equivalently (with partner exemption if conditions are met).
Without partner or children
If the deceased leaves no partner and no children, group 2 applies: parents and siblings. Parents receive at least a quarter each, the rest is divided among siblings. Is a parent already deceased? Then their share goes to siblings.
Example: deceased leaves mother and two brothers. Father already deceased. Division: mother 1/4, two brothers 3/8 each.
Summary
The statutory division is in most simple Dutch families satisfactory: the partner is protected, children eventually get their share. Anyone wanting to deviate (let cohabitant inherit, different interest rate, include stepchildren, unequal division) needs a will. For inheritance tax it makes no difference: with or without a will, each child pays on the full 133,333 euros claim. See our rates page for current brackets and exemptions.