erfrecht

Erfrecht is a branch of civil law that governs the transfer of a deceased person’s assets and payment of debts, as well as the rights of heirs and beneficiaries. It covers both intestate succession (when there is no will) and testamentary dispositions (wills). In many jurisdictions, wills must meet formal requirements; in the Netherlands, many wills are drawn up by a notary (notaris). The estate, or boedel, includes all assets and debts of the deceased and debts must be settled before any distribution to heirs.

Heirs can be legal heirs according to statutory rules or beneficiaries named in a will. The order of succession usually starts with the surviving spouse or registered partner and descendants, with other relatives stepping in if needed. The surviving spouse or partner may receive a share of the estate or have usufruct over a portion, depending on local law. Children and other descendants typically inherit by right, subject to any testamentary provisions. A will can exclude or limit certain heirs and can appoint an executor to administer the estate.

Administration involves gathering assets, paying debts and taxes, and transferring ownership to heirs or legatees. Notaries or courts may supervise the process. Inheritance tax, or successierecht, may be due by heirs on received assets, with exemptions and rates varying by relationship and value.

Cross-border situations may involve international rules, such as EU succession regulations, which can determine applicable law and jurisdiction in multi-country cases.