Estate and minor children

The settlement of an estate can become more complex when minor children are involved following the death of a parent or family member. In such an event, the Dutch Civil Code has set specific rules to safeguard the interests of minors. At SILK Lawyers & Mediators, we are here to provide clarity and guidance.

Frequently asked questions about minor heirs

How can I accept or reject the inheritance on behalf of my child?

When a minor child is an heir, you, as the parent or legal representative, are responsible for making this choice. An inheritance can be accepted unconditionally, accepted under benefit of inventory or rejected.

Because minors must be legally protected from financial risks, the law stipulates that an inheritance must always be accepted under benefit of inventory on behalf of a minor, unless the court decides otherwise. This means any debts can only be paid from the estate itself and will not impact the child’s private assets.

Who has parental authority after the death of a parent?

If one parent passes away, the surviving parent generally retains parental authority of the minor child. If no parent is alive or able to exercise custody, a guardian will be appointed. This person is typically designated in the will of the deceased parent(s). If there is no will, the court will appoint a guardian while taking the child’s best interests into account.

Who manages the funds that are inherited by a child?

The management of assets inherited by a minor child falls under the responsibility of the legal representative(s) or guardian. In some cases, a will may contain specific provisions regarding who manages the funds or under what conditions this management takes place. For example, a testator can appoint an administrator specifically tasked with managing the inheritance on behalf of the minor.

Are there any special provisions in the will regarding the (financial) care of the children?

Wills often include specific clauses to protect the financial interests of minor heirs. These may include:

• Appointing an administrator to oversee the inheritance until the child reaches adulthood.
• Establishing a study fund or other provisions to secure the child’s future.
• Exclusion clauses ensuring the inheritance remains outside any marital community of property.

Other important issues concerning minor heirs

What is the so-called statutory share based on Dutch law, and how can it be claimed on behalf of a minor child?

The statutory share is the portion of the estate that a child is legally entitled to, even if they have been disinherited in the will. For minor children, you as a parent or guardian can claim this statutory share on their behalf. This right must be exercised within five years of the testator’s death. It concerns a financial claim equivalent to half of what the child would have inherited without a will.

What is the lump-sum payment, what is the deadline, and when can you claim it as the parent or guardian of a child?

The “lump-sum payment” is a special provision designed to meet the immediate needs of a minor child following the death of a parent. This amount must be claimed within nine months of death. The lump sum can be used for essential costs such as housing, education, or living expenses. Timely action is necessary, and in case of a dispute, a request may need to be filed with the court.

What are statutory rights, and how can a minor child claim them?

Statutory rights protect minor heirs in situations where the surviving parent remarries or has a new partner. With a statutory right, the child can, for example, demand that specific assets from the estate be transferred to them, preventing these from passing to the new partner of the surviving parent. These rights must be exercised within three months of the testator’s death.

What must you, as a legal representative, do if your child is an heir to a negative estate?

If it turns out that the estate has more debts than assets, it is crucial to accept the inheritance under benefit of inventory on behalf of the minor child. This prevents the child from becoming liable for the debts. You may also choose to reject the inheritance on the child’s behalf. For both options, permission from the subdistrict court is required.

Do you have questions or need advice regarding an estate involving minors? The lawyers at SILK are here to help.