To accept – either outright or under benefit of inventory – or disclaim an inheritance as an adult heir, you must file a declaration with the district court registry. Filing an inheritance declaration involves the following steps:

STEP 1: complete an inheritance declaration

Complete the Verklaring nalatenschap (meerderjarigen) [Inheritance declaration (adults)] form.
Instructions:

Completing the PDF form digitally:

1. Download the Inheritance declaration (adults) form (in Dutch) (pdf, 623,8 KB) and save it on your computer.
   
2. Open the form on your computer in Acrobat Reader.
   
3. Complete the form and save it on your computer.
   
4. Print the completed form.
   
5. Sign the form.
   

Completing the PDF form manually:

1. Open the Inheritance Declaration (adults) form (in Dutch) (pdf, 623,8 KB)
2. Print the form.
   
3. Complete the form by hand. Use a black or blue pen.
   
4. Sign the form.
   

STEP 2: which documents does the district court need?

• the completed and signed PDF Inheritance declaration (adults) form (see the instructions above);
• a copy of the death certificate;
• a copy of valid proof of identity.

STEP 3: submit all documents to the district court

Send all documents to the district court with jurisdiction over the deceased person's most recent place of residence, for the attention of the district court judge. Or hand in the documents in person at the information desk.

• Contact details for the district courts (in Dutch)
• More information about costs (in Dutch)

STEP 4:  receipt of the deed of inheritance

Did you file your declaration with the registry in person or by sending it by post to the district court judge? Within a few weeks you will be sent an akte nalatenschap (deed of inheritance). If your notary dealt with the declaration, it will be them who receives the deed of inheritance. 

STEP 5: entry in the estate register

The district court registers acceptance under benefit of inventory, or disclaiming of the inheritance, in the boedelregister (estate register). Each district court has its own estate register. These registers are public. The procedure for viewing the estate register is different at each district court.

Are there several heirs to the same estate? And do all the heir want to make the same decision (outright acceptance, acceptance under benefit of inventory, or disclaiming)? Then one of you can do this on behalf of all the heirs. NB: all heirs must be adults.

What if not all heirs make the same choice? In that case, an heir who wishes to accept can do so on behalf of all the heirs who wish to accept. And an heir who wishes to disclaim, does so on behalf of all the heirs who also choose this option.

STEP 1: obtain written power of attorney from all the heirs

An heir who acts on behalf of other heir (whether to accept outright, to accept under benefit of inventory or to disclaim an inheritance) needs permission from the other heirs. All the other heirs must make a written declaration to this effect. This is called volmacht (power of attorney). There are no legal requirements for written power of attorney. It is sufficient for an heir to include the following information in the power of attorney:

• their personal and contact details;
• the personal details of the heir to whom they are giving authorisation;
• the personal details of the deceased person;
• a statement confirming that they choose to accept outright, to accept under benefit of inventory, or to disclaim the inheritance;
• the date and their signature;
• a copy of proof of their identity.

Heirs can also engage the services of a professional (e.g. a notary) to have power of attorney drawn up.

STEP 2: complete an inheritance declaration

An heir who acts on behalf of other heirs (whether to accept outright, to accept under benefit of inventory or to disclaim an inheritance) completes the Inheritance declaration (adults) form.

NB: if not all heirs make the same choice, multiple declarations must be completed: one by the heir who accepts outright on behalf of the other heirs who also accept outright; one by the heir who accepts under benefit of inventory on behalf of the other heirs who also accept under benefit of inventory; and one by the heir who disclaims on behalf of the other heirs who also disclaim.

Completing the PDF form digitally:

1. Download theInheritance declaration (adults) form (in Dutch) (pdf, 623,8 KB) and save it on your computer.
2. Open the form on your computer in Acrobat Reader.
3. Complete the form and save it on your computer.
4. Print the completed form.
5. Sign the form.

Completing the PDF form manually:

1. Open the >Inheritance declaration (adults) form (in Dutch) (pdf, 623,8 KB).
2. Print the form.
3. Complete the form by hand. Use a black or blue pen.
4. Sign the form.

STEP 3: which documents does the district court need?

• the completed and signed PDF Inheritance declaration (adults) form (see the instructions above);
• power of attorney from the heirs (see the instructions above);
• a copy of the death certificate;
• a copy of valid proof of identity for all heirs.

STEP 4: submit all documents to the district court

The heir who acts on behalf of other heirs (whether to accept outright, to accept under benefit of inventory or to disclaim an inheritance) sends all the documents to the district court with jurisdiction over the deceased person's most recent place of residence, for the attention of the district court judge. Alternatively, the heir can hand in the documents in person at the information desk. 

• Contact details for the district courts (in Dutch)
• More information about costs (in Dutch)

STEP 5: receipt of the deed of inheritance

If all heirs have made the same choice (either to accept outright or under benefit of inventory, or to disclaim the inheritance), the district court will draw up one document known as the akte nalatenschap (deed of inheritance). You only have to pay the court fee once.

If not all heirs have made the same choice and several declarations of inheritance have been submitted to the district court, the district court draws up several deeds of inheritance. If this happens, the heirs must pay the court fee for each declaration. 

Within a few weeks, the deed of inheritance will be sent to the home address of the heir who has accepted (either outright or under benefit of inventory) or disclaimed the inheritance on behalf of all the heirs. If the services of a civil-law notary were engaged to draw up the declaration(s), the notary will receives the deed(s) of inheritance. 

STEP 6: entry in the estate register

Acceptance under benefit of inventory and disclaiming of an inheritance are registered in the boedelregister (estate register). Each district court has its own estate register. These registers are public. The procedure for viewing the estate register is different at each district court.

Accepting

If the minor has not rejected the inheritance within 3 months, the law provides that they have automatically accepted the inheritance under benefit of inventory. Permission from the district court judge is not necessary, and no forms need to be completed.

NB: if no form has been completed, there will be no registration in the estate register. Would you like this to be registered? If so, follow steps 1 to 8 as mentioned above.

Disclaiming

Do you have parental authority over your minor child and do you wish to disclaim an inheritance on their behalf? To do this, you need permission from the district court judge; this is known as rechterlijke machtiging (judicial authorisation).

The district court judge decides whether disclaiming the inheritance is in the interests of the minor. The district court judge will always deem that it is in a minor's interest to disclaim an inheritance if the estate is negative or insolvent.

Proceed as follows to disclaim an inheritance on behalf of a minor.

STEP 1: complete the application for authorisation to disclaim

Complete the Verzoek machtiging verwerping (Application for authorisation to disclaim) form. If both parents have parental authority, both parents (irrespective of nationality) must sign the application. This is also the case if the parents live separately.

Completing the PDF form digitally:

1. Download the 'Application for authorisation to reject' form (in Dutch) (pdf, 611,7 KB) and save it on your computer.
2. Open the form on your computer in Acrobat Reader.
3. Complete the form and save it on your computer.
4. Print the completed form.
5. Sign the form.

Completing the PDF form manually:

1. Open the 'Application for Authorisation to Reject' form (in Dutch) (pdf, 611,7 KB).
2. Print the form.
3. Complete the form by hand. Use a black or blue pen.
   
4. Sign the form.

STEP 2: send the form and the supporting documents to the district court

In addition to the completed and signed form, send the following information to the district court with jurisdiction over the minor's place of residence, for the attention of the district court judge. Or hand in the documents personally at the information desk, providing the following:

• name and address details of the deceased;
• name and address details of the minor child(ren);
• copies of valid proof of identity for yourself and your minor child(ren); and
• documentation proving that the estate is negative; or
• documentation attesting to the size of the estate and the reason(s) for disclaiming the inheritance or for accepting it under benefit of inventory, for a reason that does not relate to the minor's financial interests.

• Contact details for the district courts (in Dutch)

STEP 3: receipt of the district court judge's decision

You will receive the district court judge's decision within a few weeks. You only proceed to step 4 if the district court judge grants permission to disclaim the inheritance. You must do this within 2 months of receiving the permission.

If the district court judge does not grant permission, then you cannot disclaim the inheritance. In that case, the law provides for the minor to accept the inheritance under benefit of inventory. 

STEP 4: complete the minor's declaration of inheritance

Complete the Verklaring nalatenschap (minderjarige/bewind/curatele/Wsnp) [Inheritance declaration (minor / fiduciary administration / guardianship / debt management plan] form.

Completing the PDF form digitally:

1. Download the 'Inheritance declaration (minor / fiduciary administration / guardianship / debt management plan' form (in Dutch) (pdf, 613,8 KB) and save it to your computer.
2. Open the form on your computer in Acrobat Reader.
3. Complete the form and save it on your computer.
4. Print the completed form.
   
5. Sign the form.

Completing the PDF form manually:

• Open the 'Inheritance declaration (minor / fiduciary administration / guardianship / debt management plan' form (in Dutch) (pdf, 613,8 KB).
  
• Print the form.
• Complete the form by hand. Use a black or blue pen.
• Sign the form.

STEP 5: which documents do you need to send to the district court?

• the completed and signed PDF Inheritance declaration form for a minor heir (see the instructions above);
• permission (authorisation) from the district court judge further to an application to disclaim the inheritance on behalf of a minor;
• a copy of the death certificate;
• a copy of valid proof of identity for yourself and your child(ren).

STEP 6: submit all documents to the district court

Send all documents to the district court with jurisdiction over the deceased person's most recent place of residence, for the attention of the district court judge. Alternatively, the heir can hand in the documents in person at the information desk.

• Contact details for the district courts (in Dutch)
• More information about costs (in Dutch)

STEP 7:  receipt of the deed of inheritance

Did you return the declaration to the registry or send it by post to the district court judge? Within a few weeks you will be sent an akte nalatenschap (deed of inheritance). If your notary dealt with the declaration, it will be them who receives the deed of inheritance.

STEP 8: entry in the estate register

Acceptance under benefit of inventory and disclaiming of an inheritance are registered in the boedelregister (estate register) (in Dutch). Each district court has its own estate register. These registers are public. The procedure for viewing the estate register is different at each district court.

Accepting

Acceptance under benefit of inventory is governed by the standard rules: you download the 'Inheritance declaration (minor / fiduciary administration / guardianship / debt management plan' form (in Dutch) (pdf, 613,8 KB) and complete it following the instructions provided in step 3 below. You do not need permission from the district court judge or the bankruptcy judge.

Disclaiming

You will need help from your administrator or guardian to disclaim an inheritance. The administrator or guardian will send an application to the district court judge seeking authorisation to disclaim an inheritance. This can be done by post, or administrators can also do this via Mijn Bewind. The district court judge will decide what is best for you.

Mijn Bewind

As an administrator, do you have access to Mijn Bewind? Log in with your DigiD (in Dutch) and submit the application for authorisation to disclaim an inheritance (Verwerping nalatenschap). Check the instructions for submitting in Mijn Bewind (in Dutch).

By post

The application for authorisation can be submitted by post by following the following steps:

STEP 1: complete the application for authorisation to disclaim

The administrator or guardian completes theVerzoek machtiging verwerping (Authorisation to disclaim) form (in Dutch) and sends it to the district court judge in your place of residence. (pdf, 611,7 KB)

• Contact details for the district courts (in Dutch)

STEP 2: receipt of the district court judge's decision

Within a few weeks, your administrator/guardian will receive the district court judge's decision. An inheritance can only be disclaimed with permission from the district court judge. Only then can your administrator or guardian proceed to step 3.

If the district court judge does not grant permission, then you cannot disclaim the inheritance. You are then required by law to accept the inheritance under benefit of inventory.

STEP 3: complete the inheritance declaration for an heir who is subject to fiduciary administration or guardianship

Your administrator or guardian completes the 'Inheritance declaration (minor / fiduciary administration / guardianship / debt management plan' form (in Dutch) (pdf, 613,8 KB).

STEP 4: which documents does your administrator/guardian need to send to the district court?

• the completed and signed PDF form for an Inheritance declaration (minor / fiduciary administration / guardianship / debt management plan) (in Dutch) (pdf, 613,8 KB);
• permission (authorisation) from the district court judge;
  
• a copy of the death certificate;
• a copy of valid proof of identity for yourself and for the administrator/guardian.
  

STEP 5: submit all documents to the district court

Your administrator/guardian sends all documents to the district court with jurisdiction over the deceased person's most recent place of residence.

• Contact details for the district courts (in Dutch)

STEP 6:  receipt of the deed of inheritance

Has your administrator/guardian submitted your declaration to the district court judge?  Then your administrator/guardian will be sent what the akte nalatenschap (deed of inheritance) within a few weeks.

STEP 7: entry in the estate register

The district court registers acceptance under benefit of inventory, or disclaiming of the inheritance, in the boedelregister (estate register) (in Dutch). Each district court has its own estate register. These registers are public. The procedure for viewing the estate register is different at each district court.

If you are in a debt repayment plan under the Wsnp, you can accept or disclaim an inheritance as follows:

Accepting

Acceptance under benefit of inventory is governed by the standard rules: you download the 'Inheritance declaration (minor / fiduciary administration / guardianship / debt management plan' form (in Dutch) (pdf, 613,8 KB) and complete it following the instructions provided in step 3 below. You do not need permission from the district court judge or the bankruptcy judge.

Disclaiming

To disclaim an inheritance, you need the help of your Wsnp administrator. They apply for permission by submitting an application for authorisation to the bankruptcy judge. The bankruptcy judge will decide what is in your best interests.

STEP 1: complete the application for authorisation to disclaim

The Wsnp administrator completes the Verzoek machtiging verwerping (Application for authorisation to disclaim) form (in Dutch) (pdf, 600 KB) and sends it to the bankruptcy judge responsible for the area covering your place of residence.

• Contact details for the district courts (in Dutch)

STEP 2: receipt of the bankruptcy judge's decision

Your Wsnp administrator will receive the bankruptcy judge's decision within a few weeks. Your Wsnp administrator can only proceed to step 3 if the bankruptcy judge grants permission for the inheritance to be disclaimed.

If the bankruptcy judge does not grant permission, you cannot disclaim the inheritance, and you are required by law to accept the inheritance under benefit of inventory.

STEP 3: complete the inheritance declaration if the heir is in a debt management plan (Wsnp)

Your Wsnp administrator completes the 'Inheritance declaration (minor / fiduciary administration / guardianship / debt management plan' form (in Dutch) (pdf, 613,8 KB).

STEP 4: which documents does your Wsnp administrator need to send to the district court?

• the completed and signed PDF form for an Inheritance declaration (minor / fiduciary administration / guardianship / debt management plan) (in Dutch) (pdf, 613,8 KB);
• permission (authorisation) from the bankruptcy judge:
• a copy of the death certificate;
• a copy of valid proof of identity for yourself and the Wsnp administrator.

STEP 5: submit all documents to the district court

Your Wsnp administrator will send all documents to the district court with jurisdiction over the deceased person's most recent place of residence.

• Contact details for the district courts (in Dutch)

STEP 6: receipt of the deed of inheritance

Has your Wsnp administrator filed your declaration with the district court judge?  Then your Wsnp administrator will be sent the akte nalatenschap (deed of inheritance) within a few weeks.

STEP 7: entry in the estate register

The court records the acceptance of an inheritance under benefit of inventory, and the disclaiming of an inheritance, in the boedelregister (estate register) (in Dutch). Each district court has its own estate register. These registers are public. The procedure for viewing the estate register is different at each district court.

Did the deceased person live abroad? Then you usually have to accept or disclaim the inheritance both in the Netherlands and abroad.

In the Netherlands, you do this in the usual way by filing an inheritance declaration with the district court. For more information, select the option that applies to you in this description (see the drop-down fields above). The description also includes the forms you need to accept or disclaim the inheritance. You may need to have documents translated to be used abroad.

The procedure for accepting or rejecting the estate depends on the country where the deceased lived. You can obtain more information from the consulate (You are leavingRechtspraak.nl) of the relevant country.

Foreign inheritance within the EU

When settling a foreign inheritance within the European Union (rijksoverheid.nl – you are leaving Rechtspraak.nl), you file the declaration with the district court with jurisdiction over the heir's most recent place of residence. Exceptions to this rule are the United Kingdom, Ireland and Denmark. These countries are subject to the same rules as non-EU countries.

Foreign inheritance outside the EU

You must file the declaration with the competent authority in the country where deceased most recently lived. However, there is an exception if the estate contains Dutch assets. In that case, you can file a declaration with The Hague District Court.

Filing a declaration in person or in writing

You can file the documents in person with the registry of the relevant district court. You can also send the declaration to the court for the attention of the District Court Division.

• Areas of law covered by the district courts (in Dutch)