Minor heirs in the Netherlands

When a child under 18 inherits in the Netherlands, special rules apply. Starting point: a minor is legally incapable and is represented by parents with parental authority or by a guardian. But for the most important decisions about the estate, the kantonrechter (subdistrict court judge) must give separate approval. This is set out in articles 1:253k and 1:345 of the Civil Code.

Who represents the child?

Three situations:

• Both parents alive with parental authority: they represent the child together.
• One parent deceased: the surviving parent with authority represents alone.
• Both parents deceased or no parent with authority: the guardian represents. Is no guardian named in the will? Then the kantonrechter appoints one, often a family member.

It is wise for parents to name a guardian in a will. Otherwise the kantonrechter decides after death, which takes time and may not match the desired person.

Beneficiary acceptance is mandatory

A legal representative may never accept outright an inheritance for a minor. That could expose the child to personal liability for debts. The law therefore states that acceptance is automatically beneficial (article 4:193 BW) unless the kantonrechter rules otherwise.

In practice you record this by:

1. filing a declaration with the court;
2. drawing up the estate inventory within four months;
3. doing liquidation under the statutory rules.

More on beneficiary acceptance.

Want to renounce on behalf of a minor child, for example because the estate is clearly negative? Then you need kantonrechter approval. You file a petition via lawyer or form (since 2023 also digital) and pay no court fees for minor cases.

The BEM account (BEM = Belegging Erfenis Minderjarige)

Cash or securities a minor inherits must be placed on a BEM account. This is a blocked account offered by all Dutch banks. Features:

• The parent or guardian cannot withdraw funds without kantonrechter approval.
• At age 18 the block automatically lifts and the child can dispose of it.
• For urgent expenses for the child's benefit (studies, medical care, school costs) the authority holder can request kantonrechter approval via a petition.
• Interest conditions are comparable to a regular savings account.

Not all banks offer the BEM account equally smoothly. ING, Rabobank and ABN AMRO have standard processes. With Bunq and SNS you sometimes have to file a request with the special-handling department.

Bypassing the kantonrechter via will

Parents can in a will stipulate that the kantonrechter rules do not apply. This is the exclusion clause with administration exemption. Sample wording:

"I stipulate that the provisions of Book 1 BW concerning supervision of parental administration do not apply to what my children acquire from my estate."

With such a clause the parents may decide on the funds without the kantonrechter. That speeds many things up but weakens child protection. Notaries advise this mainly for limited amounts and trustworthy parents/guardians.

Testamentary administration to age 21, 23 or 25

For larger estates, parents can in a will install a testamentary administration. A bewindvoerder (often a notary or family member) manages the assets up to a chosen age (commonly 21, 23 or 25). The child still gets the income (interest, dividends) but cannot dispose of the principal until the administration ends.

This is especially useful to prevent an 18-year-old with a hundred thousand euros in the bank from making rash decisions.

Inheritance tax for minors

For inheritance tax there is one exemption per child: 25,490 euros in 2025 (article 32 Successiewet 1956). Above that, group 1 brackets apply:

• 10 percent on the first 152,368 euros above the exemption;
• 20 percent on everything above that.

It does not matter for inheritance tax whether the child is a minor or adult. The exemption and brackets are identical. The return must be filed by the legal representative via Mijn Belastingdienst, signed with the parent's DigiD.

Practical steps for parents and guardians

1. Request a declaration of inheritance at the notary listing the minor as heir. Banks ask for that document to open a BEM account.
2. File a beneficiary acceptance at the court without delay, even if the estate looks positive. It costs nothing and protects the child.
3. Open within 8 weeks of death a BEM account at a Dutch bank and deposit the inherited share.
4. Draw up an estate inventory if the deceased was married in community of property.
5. File the inheritance tax return within 8 months via Mijn Belastingdienst.
6. Keep all supporting documents at least 7 years for possible Belastingdienst questions.

Special situations

• Child inherits goods (no cash): no BEM account needed, but registration at municipality or land registry.
• Child inherits a house: often in undivided co-ownership with other heirs. The guardian must involve the kantonrechter for sale or rental.
• Child inherits a business: testamentary administration strongly advised, otherwise the kantonrechter must approve every decision.
• Cross-border: if the deceased or child lives abroad, also look at international inheritance law.

Summary

The core: a minor heir is well protected by law, but that brings extra steps. Beneficiary acceptance is automatic, the BEM account is mandatory, and for renunciation or large expenditures the kantonrechter is always needed. A will with administration can save a lot of hassle, especially with higher amounts.