
Dutch Inheritance Law 2026: Erfenis, Wettelijke Verdeling, Debts
Artikel 4:13 BW gives a surviving spouse the whole estate and each child a money claim that is not yet payable. Accepting, rejecting and estate debts.
5 articles

Artikel 4:13 BW gives a surviving spouse the whole estate and each child a money claim that is not yet payable. Accepting, rejecting and estate debts.

Erfbelasting 2026: the artikel 24 rates, the EUR 158,669 bracket, the 2026 vrijstellingen, the 80% surcharge on further-degree descendants, a calculator.

How Dutch succession works: Boek 4 BW, the four groups of heirs, wills before a notaris, the verklaring van erfrecht and which authority decides what.

A Dutch will needs a notarial deed under artikel 4:94 BW. What a codicil may cover, why funeral wishes fall under the Wet op de lijkbezorging, and the CTR.

Only descendants are legitimarissen under artikel 4:63 lid 2 BW, never the spouse. The Dutch forced share is a claim in money and lapses after five years.