When an estate touches the Netherlands — assets here, or a Dutch-resident deceased — both which law applies and who is protected need checking early.
Which law applies
The EU Succession Regulation governs: as a rule, the law of the deceased’s habitual residence applies to the whole estate, but a person can choose the law of their nationality (professio juris) in their will — a key planning tool for internationals.
The legitimate portion
Dutch law protects children through a legitimate portion (legitieme portie), but — unlike France or Italy — this is only a monetary claim, not a right to specific assets. A surviving spouse benefits from the statutory division (wettelijke verdeling).
Process and certificate
Estates are typically handled with a Dutch notary, who can issue a certificate of inheritance, and the cross-border European Certificate of Succession is available to prove heirship abroad. Dutch inheritance tax (erfbelasting) has relationship-based exemptions.
For foreign families
A verified Dutch colleague can confirm the applicable law, value the legitimate-portion claim, and obtain the certificate.
Tax exemptions and rules change — confirm with admitted Dutch counsel.