When is there a default notice of inheritance tax?

Questioner

My father, who died 1 year ago, named my middle sister and me as joint executors in his will. Due to distance, we then authorized each other for bank transactions. Our mother died over 30 years ago and her inheritance could already be paid out after the sale of father's apartment, there would still be more than enough left for any taxes and other costs. The amount of that amount is known and I had it checked again by the notary. However, my sister withdrew the authorization after the passing of the deed of sale and the crediting of the proceeds of the apartment. Now neither of us can do anything anymore. The notary has suggested, if the other sister and brother also agree, to file the inheritance tax return, so that if inheritance tax etc. has been paid, payment can be made. However, the brother and middle sister do not respond to emails from the notary.

Lawyer

The question is what is stated in the will. According to the law, each of the executors can perform all activities alone, unless the testator has provided otherwise in his will. You can check this in the will. If each of the executors can act alone, you actually no longer have a problem: you can then do what you think is necessary. If necessary, you can ask the notary for a so-called declaration of executorship that proves this. Then you are legitimized towards the bank. However, if the will stipulates that the executors can only make decisions and perform actions together, then you do have a problem. In that case, there is a difference of opinion between the two of you. Then, at your request, the subdistrict court judge can determine a division of the activities, for example in such a way that you can continue to act alone. You can find all this in article 142 of book four of the Dutch Civil Code, which is the book in which inheritance law is regulated. If you cannot reach an agreement with the notary, you can contact me.