Best Estate Planning Lawyers in Ommen

About Estate Planning Law in Ommen, Netherlands

Estate planning in Ommen follows national Dutch law. The system is civil law based and relies heavily on notarial deeds. Most core documents such as wills, prenuptial or partnership agreements, cohabitation contracts, and powers of attorney are executed before a Dutch civil law notary. If disagreements arise or if court proceedings are needed, an advocaat handles litigation. Because Ommen is in the province of Overijssel, probate related court matters usually fall under the District Court of Overijssel, with locations in Zwolle and Almelo. Planning typically covers who inherits your assets, protection for a partner and children, tax efficiency, arrangements for a business, and decision making authority if you become incapacitated.

Why You May Need a Lawyer

You may need professional help when your situation is not straightforward, when significant tax exposure exists, or when family dynamics call for clear and enforceable arrangements. Common reasons include blended families and stepchildren, owning a business or agricultural land in or around Ommen, owning property or accounts in more than one country, wanting to benefit a partner you are not married to, providing for a vulnerable child or relative through usufruct or administration arrangements, planning for incapacity with a living will and financial and medical powers of attorney, minimizing gift and inheritance taxes within the rules, creating or updating prenuptial or partnership agreements to reflect your asset division, administering an estate that involves creditors, disputes, or foreign assets, and contesting or defending a will or executor accounting in court.

Local Laws Overview

Wills and intestacy. Dutch inheritance law is mainly in Book 4 of the Dutch Civil Code. If you die without a will, the statutory heirs are your spouse or registered partner and your children. A spouse or registered partner normally receives a usufruct like position called a statutory division, while children receive a claim against the estate. You can change this by will. A will must be executed before a civil law notary. A handwritten codicil is valid only for limited personal items and funeral wishes, not for money, real estate, or appointing an executor.

Forced share. Children have a legitime or forced share claim equal to half of their statutory share, typically as a monetary claim. You cannot fully disinherit a child without leaving at least this claim, although you can postpone when it becomes payable. Spouses and partners do not have a forced share but are protected in other ways.

Matrimonial and partnership property. Since 2018 the default for marriages and registered partnerships is a limited community of property. Assets owned before the relationship and certain inheritances and gifts remain private, unless explicitly brought into community. Older marriages may be in a full community unless a prenuptial or partnership agreement states otherwise. These rules strongly affect what is in your estate and what belongs to your partner.

Executors and estate administration. In your will you can appoint an executor to manage the estate, pay debts, and distribute assets. Heirs can also issue an estate power of attorney to a representative for practical settlement. Heirs can accept an inheritance outright, accept under the benefit of inventory to limit liability, or renounce. Declarations are filed with the court registry.

Incapacity planning. A living will, often called a levenstestament, typically includes financial and medical powers of attorney and instructions for health care, privacy, and digital assets. This is a notarial deed. If there is no power of attorney and you lose capacity, the court can impose protective measures such as curatele, bewind, or mentorschap.

Cross border estates. The EU Succession Regulation 650-2012 applies to deaths since 2015. As a default, the law of the country of habitual residence at death governs the estate, but you can choose the law of your nationality in your will. This is essential if you live in the Netherlands but want another law to apply, or if you own assets in multiple countries.

Gifts and inheritances tax. Inheritances and most gifts are taxed under the Dutch Successiewet 1956. Rates depend on the relationship: spouses and children generally pay lower rates than more distant heirs. Exemptions and brackets change yearly, and separate exemptions exist for spouses or partners, children, and others. Significant planning tools include timing of gifts, structuring usufruct arrangements, and business succession relief. Residential real estate is usually valued at fair market value, and there is an option involving WOZ value for dwellings in certain cases. The increased housing gift for young adults has been abolished. Always verify current amounts with the Dutch Tax Administration.

Real estate and local aspects. Property in Ommen is registered with the Kadaster. For transfers and most real estate gifts, a notarial deed and registration are required. Municipal WOZ assessments influence valuations for tax and can affect estate calculations. Local agricultural or business assets may qualify for business succession facilities if conditions are met.

Business succession. Special rules can reduce gift and inheritance tax when transferring a qualifying business, subject to continuity and wage bill tests, active business requirements, and holding periods. Early planning is critical to meet these conditions and to align shareholder agreements, governance, and financing.

Frequently Asked Questions

Do I need a will if I am married or in a registered partnership?

Yes, in many cases a will is still advisable. The law provides a default arrangement, but a will lets you appoint an executor, protect a second marriage or blended family, set conditions, create or avoid usufructs, coordinate with prenuptial terms, and plan taxes and international issues.

Can I disinherit a child in the Netherlands?

You can exclude a child from inheriting as an heir, but the child retains a forced share claim worth half of the statutory share as a monetary claim. You can often postpone payment until after your spouse or partner passes, but you cannot reduce the forced share to zero.

What is the difference between a will and a levenstestament?

A will takes effect after death and deals with heirs, executors, and distribution. A levenstestament is a living will and power of attorney that operates during your lifetime if you become unable to act. It authorizes people you trust to manage finances and make medical decisions.

How do I accept or reject an inheritance?

You can accept outright, accept under the benefit of inventory to protect yourself from unknown debts, or renounce completely. You declare your choice at the court registry. Be careful not to conduct acts that count as outright acceptance, such as selling estate items, before you decide.

What happens if I die without a will?

The statutory heirs are your spouse or registered partner and your children. A surviving spouse or partner usually acquires control of the estate assets, and children receive a claim equal to their share, payable later. If there is no spouse or partner and no children, parents, siblings, and more distant relatives may inherit.

How are inheritances and gifts taxed?

The Netherlands levies inheritance tax and gift tax. Rates and exemptions depend on your relationship to the deceased or donor. Spouses and children benefit from larger exemptions and lower rates than others. Amounts and brackets change annually, so consult the Dutch Tax Administration or a professional for the current figures.

We own a house in Ommen. Does that change anything?

Real estate requires notarial transfer for gifts and is valued for inheritance purposes, often using market value with a WOZ related option for dwellings. For co ownership or usufruct planning, your notary will coordinate Kadaster registration and ensure the deed reflects your wishes and tax considerations.

We are cohabiting but not married. Are we protected?

Unmarried cohabitants do not have the same automatic inheritance rights as spouses or registered partners. You should consider a cohabitation agreement, beneficiary designations, and wills to provide for each other. Some tax benefits require a notarial cohabitation agreement and registration as fiscal partners.

I live in the Netherlands but have foreign assets. Which law applies?

Under the EU Succession Regulation, your habitual residence generally determines the applicable law, but you can choose the law of your nationality in your will. This can simplify cross border estates and provide predictability for forced share and administration rules. Local property law where the asset is located still governs registration formalities.

How do I plan for my business or farm in Ommen?

Use a combination of shareholder agreements, wills, and possibly a holding structure to steer control. The Dutch business succession regime may reduce gift and inheritance tax if conditions are met, such as genuine active business, minimum ownership periods, and post transfer continuity. Start planning early to align tax, financing, and family roles.

Additional Resources

Belastingdienst - Dutch Tax Administration for inheritance and gift tax information.

Koninklijke Notariele Beroepsorganisatie - the Royal Dutch Notarial Association for guidance on notarial services.

Rechtspraak - Dutch Judiciary for court procedures in inheritance and protective measures.

Centraal Testamentenregister - Central Wills Register to check whether a will exists after death.

Kadaster - Dutch Land Registry for property records in Ommen and elsewhere.

Gemeente Ommen - the municipality for local records and WOZ assessments.

Kamer van Koophandel - Dutch Chamber of Commerce for business and succession planning support.

Raad voor Rechtsbijstand - Legal Aid Board for information about eligibility for subsidized legal assistance.

Next Steps

Clarify your goals. Decide whom you want to benefit, how to protect a partner or children, and what you want to happen with your home or business. Note any international ties.

Map your assets and liabilities. List bank accounts, investments, life insurance, pensions, real estate, business interests, and debts. Keep recent WOZ notices for property in Ommen and recent business financials.

Meet a civil law notary. A notary drafts and executes wills, prenuptial or partnership agreements, cohabitation contracts, and a levenstestament. Bring identification, family details, and your asset overview. Ask about executor options and the impact of matrimonial property rules.

Consult an advocaat if needed. For disputes, complex cross border issues, or contested estates, an advocaat can advise and represent you in the Overijssel court district.

Coordinate taxes early. Ask about current inheritance and gift tax exemptions and rates, valuation methods for property in Ommen, and whether business succession relief could apply. Verify current figures with the Dutch Tax Administration.

Update beneficiaries and documents. Align pension and life insurance beneficiaries with your will. Review and update your plan after major life events such as marriage, birth of a child, divorce, purchase or sale of property, or moving abroad.

Communicate and store safely. Inform your executor and proxies where documents are stored. The notary will register your will with the Central Wills Register so it can be found after death.