International inheritance law

When does international inheritance law apply?

International inheritance law applies as soon as an estate contains a cross-border element. In practice, this often involves situations where:

• The deceased lived or worked abroad.
• Heirs live in different countries.
• Assets, such as a home or bank account, are located abroad.
• De overledene meerdere nationaliteiten had.

Het internationale karakter van een zaak bepaalt niet alleen welk recht van toepassing is, maar ook voor welke rechtbank een procedure eventueel wordt gevoerd.

Which law applies to an international estate?

Within the European Union, the applicability of law to estates is governed by the European Succession Regulation (EU 650/2012), also known as the Succession Regulation. This regulation applies to estates of persons who died on or after August 17, 2015.

Depending on the circumstances, there are three starting points:

1. Habitual residence
   The general rule is the law of the country where the deceased had their habitual residence at the time of death. This is not always the country of nationality.
2. Choice of law
   A deceased person can choose the law of their nationality in a will. This choice must be expressly recorded.
3. Exception for real estate
   Additional rules may apply to real estate. In some countries, certain aspects of the inheritance of real estate are governed by the law of the place where the property is situated.

For estates with a connection outside the EU, for example in the United States, the United Kingdom, or Australia, different conflict-of-law rules apply and a tailored approach is required.

Which court has jurisdiction in an international estate?

The European Succession Regulation also determines the international jurisdiction of the court. In principle, the courts of the country where the deceased had their habitual residence at the time of death have jurisdiction.

Depending on the circumstances, this may be deviated from, for example, when the deceased has made a choice of law for the law of their nationality. In that case, parties can agree that the court of that country has jurisdiction.

An inheritance lawyer can assess which court has jurisdiction and which procedure is most appropriate in your situation.

What are common issues in international estates?

In practice, the following issues regularly arise in international estates:

1. Conflicting claims
   Heirs in different countries sometimes invoke the law of their own country. Determining which law prevails is then a first step.
2. Distribution of assets abroad
   The distribution of a home, bank account, or business abroad often requires separate steps per country.
3. Recognition of a Dutch judgment
   A judgment rendered by a Dutch court or a European Certificate of Succession can be used in other EU member states. Outside the EU, recognition depends on the country concerned.
4. Acceptance under benefit of inventory in case of uncertainty about debts
   If the extent of the estate abroad is unclear, acceptance under benefit of inventory can limit liability.
5. Conflict between heirs
   In the event of a conflict between heirs regarding the distribution or execution of the will, a lawyer can mediate or conduct proceedings.

In estates where Dutch law applies, a disinherited child can in many cases claim the statutory share. Depending on the applicable law, the outcome differs per country.

What does a lawyer do in international inheritance law?

A lawyer specializing in international inheritance law:

• Assesses which law applies and which court has jurisdiction.
• Analyzes the position of all heirs.
• Advises on the most appropriate route: consultation, mediation, or legal proceedings.
• Guides the legal settlement of assets in multiple countries.

Do you have an ongoing procedure elsewhere and would you like to have your position reviewed? Request a second opinion.

What are the costs for assistance in international inheritance law?

The costs of legal assistance for an international estate depend on the complexity of the case, the number of legal systems involved, and the nature of the work to be performed. Simmelink Lawyers works on an hourly basis. During an advisory meeting, the situation is assessed and an indication of the expected time investment is provided.

Which international inheritance cases does Simmelink Lawyers handle?

Simmelink Lawyers advises on estates with international elements where Dutch law applies or where the Dutch court has jurisdiction. This is the case if the deceased had their habitual residence in the Netherlands, if the deceased had Dutch nationality and made a choice of law for Dutch law, or if assets in the Netherlands form a substantial part of the estate.

We do not handle cases that fall exclusively under foreign law — where no Dutch jurisdiction exists and Dutch law does not apply.

If you are not sure whether your situation falls within our scope of work, you can contact us for an advisory meeting. During that meeting, it will be assessed whether and how we can assist you.

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