Glossary of Dutch concepts of inheritance

When you are heir, you will have to deal with many formal texts with new legal concepts for you. This glossary can help you understand them. Overview of Dutch concepts and translations.

  • Aanvaarden
    Acceptance of the succession or of a reserved share.
  • Afgezonderd Particulier Vermogen ‘APV’
    Comparable with Trust.
    Dutch tax legislation has a specific regime for property separated in a trust, foundation or a comparable legal form for private purposes. The separated property is fully allocated to the grantor for income tax purposes. Upon the death of the grantor allocation takes place to his heirs.
  • Afstammelingen
  • Afwikkelen
    To administer
  • Boedelbeschrijving
    Estate inventory
  • Beneficiaire aanvaarding
    Acceptance subject to inventory
  • Erfdeel
    Share in the inheritance
  • Erfgenaam
  • Erflater
    Deceased/ Testator
  • Erfopvolging
  • Erfstelling
  • Executeur
  • Finaal verrekenbeding
    A set-off clause
    A set-off clause in a marriage contract can arrange that certain types of income or the property of the spouses are shared. A distinction can be made between a final set-off clause, effective when a marriage is dissolved, and a periodic set-off clause, effective during a marriage. The set-off clause will grant one spouse a claim on the other spouse under the law of obligations.
  • Inroepen legitieme portie
    To invoke the reserved share
  • Langstlevende
    Surviving spouse
  • Legaat
    Bequest / legacy
  • Legataris
  • Legitieme portie
    Reserved or rightful share
  • Nalatenschap
  • Schulden in een nalatenschap
    Liabilities/ debts in an estate
  • Testament
    Will / testament
  • Tweetrapsmaking
    A fideicommissum de residuo
    The fideicommissary heir has the power to dispose of and consume. This fideicommissum is subject to the same rules as a usufruct to which the rights of disposal and consumption are attached.
  • Vereffenaar
    Liquidator of a negative estate
  • Verdeling
    Division / distribution of the estate
  • Verwerpen
    Waiver of the succession / waiver of a reserved share
  • Vruchtgebruik
  • Wettelijke verdeling
    Statutory distribution