How does accepting inheritance work in Netherlands?

The short answer

You have four months to decide what to do with an inheritance in the Netherlands. With pure acceptance, you get everything but are fully liable for all debts. With beneficial acceptance, you only take on debts up to the value of what you inherit. If you reject the inheritance, you get nothing but are also not liable for debts. You must make your choice official at the Dutch court by filing a declaration.

What does Dutch law say?

The Dutch Civil Code (Burgerlijk Wetboek) regulates in Article 4:190 that heirs have four months' consideration time from the death. During this period, you may examine the estate without automatically accepting. Dutch law provides three possibilities: pure acceptance, beneficial acceptance or rejection. If you don't make a choice within four months, you are deemed to have accepted purely.

What should you watch out for?

Pay close attention to the four-month deadline - this is strict under Dutch law and cannot be extended. First thoroughly investigate what's in the estate, including any hidden debts. When in doubt about debts, beneficial acceptance is often the safest choice in the Netherlands. Some actions can be seen as tacit acceptance, causing you to automatically accept purely.

Real-life example

Marie inherits from her father a house worth €200,000, but later discovers he also had €150,000 in debts. Because she accepted beneficially under Dutch law, she only needs to use €150,000 of the inheritance to pay off the debts. She keeps €50,000 and is not personally liable. Had she accepted purely, she would have had to pay the full €150,000 debt, even from her own assets. By making the right choice, Marie saved herself significant financial problems.

What can you do?

Follow these steps to deal wisely with an inheritance in the Netherlands: