Erfstelling

Erfstelling is the formal process of settling a deceased person's estate, including identifying heirs and distributing assets. It is part of the broader field of succession law (erfrecht) and can proceed either under a will (testament) or according to statutory rules when there is no valid will (intestaat).

In the process, the deceased is called the erflater and the heirs are erfgenamen. A will may designate an executor (executeur testamentair) who administers the estate. The steps generally include opening the succession, making an inventory of assets and liabilities, settling debts, and transferring property to heirs or legatees in accordance with the testament or the statutory shares. Taxes on inherited assets are typically involved as part of the settlement, along with any relevant legal formalities.

If disputes arise or the estate is complex, courts may become involved, or a public notary may oversee parts of the process. The goal of erfstelling is a clear and lawful distribution of the deceased’s assets and a final settlement that closes the estate.

The term is used in Dutch-language legal contexts and appears in practice in civil-law settings where succession matters are handled by notaries or courts. It is related to, but distinct from, other concepts such as testamentary dispositions, legacies, and the general rules of inheritance. This article provides a concise overview; actual procedures and terminology can vary by jurisdiction.