Do you want to accept or renounce an inheritance under the benefit of inventory? Then you need a Verklaring nalatenschap (Inheritance declaration) in order to accept or renounce an inheritance under the benefit of inventory. You make the declaration before the court in the place of residence of the deceased.
Last updated on 13 January 2025
Making a Inheritance declaration before the court
If you choose to accept the inheritance under benefit of inventory or to renounce it, you must make a Inheritance declaration before the court. You make the declaration before the court in the place where the deceased most recently resided.
Laws and regulations (in Dutch)
More information on this topic
An inheritance can be accepted unconditionally or under the benefit of inventory. If you accept an inheritance unconditionally, you will inherit all assets and any liabilities of the deceased. If you accept an inheritance under the benefit of inventory, you are not liable for any debts. If you renounce an inheritance, you will not inherit anything.
Read more about accepting an inheritance unconditionally, accepting an inheritance under the benefit of inventory or renouncing an inheritance.
If you accept an inheritance unconditionally, you will not need a Inheritance declaration. If you do not make a declaration, you may still be asked to do so, for example if one of the other heirs accepts the inheritance under the benefit of inventory.
As an heir, you can accept or refuse the inheritance. If you accept the inheritance, there are a number of things you need to take into account (in Dutch).