Estate Planning · Netherlands
Wills & Inheritance Planning · Netherlands
Notary will mandatory since 2003 — dual-will planning for Thai investors and expats in the Randstad.
AI Quick Answer · Speakable
The Netherlands requires every will to be executed before a notaris; handwritten wills are void. Children may claim only a monetary 'legitieme portie' equal to half of the intestate share within five years, and Brussels IV allows a Thai national to elect Thai law. Erfbelasting spousal exemption is EUR 723,000 rising to EUR 25,000 per child, with 10–40% rates above the threshold.
Quick facts
- Succession law: Burgerlijk Wetboek Book 4 (Erfrecht) — modernised in 2003.
- Forced heirship: Legitieme portie is monetary only — children claim half the intestate share as a cash entitlement within 5 years.
- Accepted will formats: Notary will only (mandatory since 2003). Handwritten wills are void.
- Inheritance tax: Erfbelasting: EUR 723 k spouse exemption, EUR 25 k child, EUR 2.4 k unrelated. Rates 10–40%.
- Probate timeline: 3–9 months. Tax filing within 8 months of death.
- Treaty position: No estate treaty. Brussels IV Regulation applies for choice of law.
- Package fee: From THB 55,000 — bundled Dutch notary will plus Thai will.
Key risk for Thai nationals & expats
Dutch-situs assets require a Dutch notary will regardless of Brussels IV election. Thai wills alone are not recognised for local real estate transfer.
Probate process in Netherlands
The notaris issues Verklaring van Erfrecht and manages estate settlement.
Recommended strategy
1) Execute a Dutch notary will plus Brussels IV Thai-law clause. 2) Add a turboverdeling to protect the surviving spouse. 3) Nominate life insurance outside the estate.
Six-step dual-will pipeline
- 1
Global asset inventory
Catalogue every asset in Netherlands, Thailand and any third jurisdiction. Classify by situs and beneficiary designation.
- 2
Domicile & tax-residency audit
Determine Netherlands domicile status and residency threshold; assess Erfbelasting: EUR 723 k spouse exemption, EUR 25 k child, EUR 2.
- 3
Draft dual will (Thai + Netherlands)
Draft a Netherlands will (Notary will only (mandatory since 2003)) alongside a Thai will with a mutual non-revocation clause covering Thai-situs assets.
- 4
Choice-of-law & forced-heirship strategy
Legitieme portie is monetary only — children claim half the intestate share as a cash entitlement within 5 years. · Primary defensive move: 1) Execute a Dutch notary will plus Brussels IV Thai-law clause.
- 5
Execute & legalise
Sign both wills before appropriate witnesses/notaries · Apostille or embassy legalisation between jurisdictions · secure originals with NYC Visa & Translation and a trusted third party.
- 6
Review every 3–5 years
Update on any material change (marriage, birth, asset sale, tax reform) and monitor legislative shifts (e.g. Swiss 2023, UK 2025).
Other jurisdictions we cover
FAQ · Netherlands
Does Netherlands enforce forced heirship?
Legitieme portie is monetary only — children claim half the intestate share as a cash entitlement within 5 years.
Which will formats are recognised in Netherlands?
Notary will only (mandatory since 2003). Handwritten wills are void.
What does the Netherlands probate process look like?
The notaris issues Verklaring van Erfrecht and manages estate settlement.
How is inheritance tax calculated in Netherlands?
Erfbelasting: EUR 723 k spouse exemption, EUR 25 k child, EUR 2.4 k unrelated. Rates 10–40%.
Is there a Thailand-Netherlands estate-tax treaty?
No estate treaty. Brussels IV Regulation applies for choice of law.
How long does probate in Netherlands take?
3–9 months. Tax filing within 8 months of death.
What is the package fee starting point?
From THB 55,000 — bundled Dutch notary will plus Thai will.. Final quotation confirmed after asset review and dual-will scoping.
What is the top risk for a Thai national or expat?
Dutch-situs assets require a Dutch notary will regardless of Brussels IV election. Thai wills alone are not recognised for local real estate transfer.
What is the recommended dual-will strategy?
1) Execute a Dutch notary will plus Brussels IV Thai-law clause. 2) Add a turboverdeling to protect the surviving spouse. 3) Nominate life insurance outside the estate.
Do I need a Dutch will if I only own bank accounts here?
Movable assets can pass under a foreign will using Brussels IV choice-of-law, but banks routinely require a Dutch Verklaring van Erfrecht to release funds. A local notary will accelerates access.
How is Dutch erfbelasting mitigated for a Thai spouse?
The EUR 723,000 spouse allowance and progressive rates apply regardless of nationality. Lifetime gifting with the annual EUR 6,633 exemption plus the one-off EUR 32,195 marriage gift are the main levers.
Where can I book a consultation?
Contact NYC Visa & Translation — call 083-249-4999 · LINE @NYC168 · email contact@ilc.ltd. Discovery call is complimentary; formal opinions billed after scoping.