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Inheritance law

Liquidation and distribution of an estate

The law determines when an estate is to be liquidated. This applies:
(i) in the case of beneficiary acceptance of the estate by one or more heirs, unless an executor has been appointed who is prepared to declare that the assets in the estate are more than abundant to fulfill all debts payable by the estate. This declaration is referred to as the ‘decree of abundance’; 
(ii) if the court has appointed a liquidator.

Joint liquidation by the heirs

If the estate is to be liquidated due to beneficiary acceptance, the law stipulates that the heirs are jointly responsible for the liquidation of the estate. They are then bound to consult one another about how to jointly liquidate the estate on the grounds of the law. The court has issued directives in the document, ‘Richtlijnen Vereffening nalatenschappen’, that determine how a liquidation is to be put into effect. These directives can be consulted on the website, www.rechtspraak.nl. 

We regularly advise clients, including heirs, during the liquidation phase of the settlement of an estate. Please do not hesitate to contact one of our inheritance law specialists for more information on the liquidation of an estate or if you are encountering problems with the liquidation.

Introductory meeting? Click here to make an appointment

Coen van den End


Margreet Ruijgrok


Roos Copper


Sabrina de Jong


A picture of the team of Silk.

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