Levensverrichtingen

Levensverrichtingen is a Dutch legal term used in private law to describe actions that a person takes during their lifetime that affect rights and obligations for themselves or for others. In practice, the term distinguishes inter vivos dispositions from testamentary dispositions, which take effect after death. Levensverrichtingen are often relevant for estate planning, fiscal considerations, and social-legal contexts, because they can alter the size and composition of an estate, as well as the distribution of assets among beneficiaries.

The concept encompasses a range of acts by which a person arranges their property or obligations during life. Common examples include gifts made during the donor’s lifetime (inter vivos gifts), the creation of life-long financial arrangements such as a life annuity or other income rights, and the establishment of rights in rem or usufructs that affect ownership or use of property during the life of a holder. Levensverrichtingen can also involve arranging care or funding that has consequences during the donor’s lifetime and beyond, such as provisions aimed at reducing the donor’s estate for inheritance purposes.

Legal consequences of levensverrichtingen vary by jurisdiction and by the type of act. They can affect taxation, social and welfare considerations, and inheritance enforcement. In many legal systems, gifts during life may be subject to gift taxes or reporting requirements, and certain arrangements may be scrutinized for their potential impact on heirs or creditors. Because the exact definition and treatment of levensverrichtingen can differ across contexts, professionals typically assess each act within the relevant legal framework and its procedural rules.