Making a declaration of acceptance or rejection of inheritance

When someone dies, not only do they leave their assets, but they may also leave debts. Are you in line to receive an inheritance? Then as an heir, you can accept or refuse the inheritance. If you accept the inheritance outright, you will also inherit any debts. Do you not want to inherit any debts? You can then reject the inheritance or accept it under the benefit of inventory. You will have to submit a Verklaring nalatenschap (Declaration of inheritance) before a judge.

Last updated on 28 December 2021

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Accepting an inheritance outright

Are you accepting an inheritance outright? You then inherit all the deceased’s assets and liabilities. If there are more debts than assets (possessions), you will have to pay the remaining debts out of your own pocket.

Accepting an inheritance under the benefit of inventory

To avoid having to pay the debts of the deceased, you can accept an inheritance under the benefit of inventory. This means that you accept the inheritance subject to what is in the ‘estate’. This means that you will only accept the inheritance if there is a positive balance.

Rejecting an inheritance

In the case of a negative inheritance, you can also reject the inheritance. If you reject an inheritance, then you are no longer an heir. You will not receive anything, but you will also not have to pay any debts.

Submitting a declaration of inheritance to the clerk of the district court

If you accept an inheritance outright or reject an inheritance, you must submit a Declaration of inheritance to the court. You must submit this declaration to the district court in the deceased’s last place of residence.

Laws and regulations (in Dutch)

Burgerlijk Wetboek Boek 4, artikelen 87, 184, 192, 193, 194, 194a, 195, 196, 197, 198, 199, 202 en 214

Besluit boedelregister

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