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T +31(0)20 670 65 60 T +31(0)70 361 70 02 info@silkadvocaten.nl
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Inheritance law

Statutory portion/child’s portion

The law states that children, even if they have been disinherited, are nevertheless entitled to a portion of their parents’ estate. This entitlement is referred to as the ‘statutory portion’ or the ‘child’s portion’. A person who claims a statutory portion is referred to as the ‘forced heir’. 

Who can be a forced heir?

Only children (descendants) appointed by the law as heirs are entitled to a statutory portion. It is however also possible for the children of a disinherited child to claim the statutory portion of their disinherited father or mother by substitution.

The statutory portion as claim

The legislators have determined that the statutory portion is a monetary claim. This does not mean, however, that the forced heirs have a claim on specific components of the estate. Because this procedure is viewed as a claim, the forced heir is considered to be a creditor of the estate. 

What does the statutory portion involve?

The statutory portion is equivalent to half of the value calculated for the statutory portions divided by the number of survivors of the heir, as intended in Article 4:10 paragraph 1 of the Dutch Civil Code. 

If you decide to exercise your rights to a statutory portion, you would be entitled to a specific part of the value based on which the statutory portions are calculated. This value is referred to as the ‘forced heir share’. Before being able to calculate the statutory portion, one would first have to determine the fraction or portion of the estate the heir is entitled to. The next step is to determine the ‘forced heir share’.

We regularly assist clients, as well as forced heirs, in determining the statutory portion. Please do not hesitate to contact one of our inheritance law specialists with your questions about the statutory portion. 

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Coen van den End

Specializations:

Gerlinde Sanders

Specializations:

Margreet Ruijgrok

Specializations:

Monique Beijersbergen

Specializations:

Sabrina de Jong

Specializations:

Zoë Vis

Specializations:

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