Possibilities in statutory inheritance law without a will?

Questioner

On October 24, 2023, my mother suddenly passed away. On December 15, 2023, her husband (registered partner) also passed away. Now the daughters of my mother's husband indicate that my mother still had a tax debt and that it is for me. There was no will and the tax authorities indicate that all groups are substitutes and I and the 2 daughters of my mother are her husband. What about the debt now? Are all three of us liable for it now? What about the statutory inheritance law? All three of us have filled out a form for beneficiary acceptance of the inheritance. In addition, I saw information today about statutory inheritance law. What if there is no will stating that the spouses and their own children are heirs and then other blood relatives according to a tiered system. I would like more information about this. And finally, I would like to know the following. Can you still reject the inheritance if you have accepted the inheritance beneficiarily and the process is still pending in court? There is a lot of fuss and tension between the heirs which leads to an unpleasant situation. Ultimately there are a lot of debts. And there is a lot of worry about arranging everything.

Lawyer

In your situation, where both your mother and her registered partner died without a will, the estate will be divided according to the statutory rules. This means that you, as a child of your mother, are an heir. If your mother's partner died after her, his estate will be divided according to the same statutory rules, with his children being heirs. For a thorough assessment of the situation and decision-making, it is advisable to seek legal advice, given the complexity of inheritance law and the possible financial and personal consequences. The statutory law of inheritance without a will in the Netherlands is regulated in Book 4 of the Civil Code. The following is an explanation of the most important aspects: Order of Succession: Without a will, the law determines the order of succession. This proceeds in four groups: First Group: Spouses/registered partners and children. Children inherit in equal shares. If a child has died before him/her, his/her children (the grandchildren) inherit in his/her place. Second Group: Parents, siblings (or their descendants). Third Group: Grandparents and their descendants. Fourth Group: Great-grandparents and their descendants. Substitution: In substitution, the descendants of a deceased person inherit his or her share. Beneficiary Acceptance: As an heir, you can accept an inheritance in three ways: unconditional acceptance, rejection, or beneficiary acceptance. In the case of beneficiary acceptance, you accept the inheritance under the benefit of inventory, which means that you only inherit if there are more assets than debts. You are then not personally liable for any debts of the inheritance. Liability for Debts: Heirs are liable for the debts of the deceased up to the amount of the inheritance. In the case of beneficiary acceptance, heirs are not personally liable for debts that exceed the inheritance. Rejection of the Inheritance: It is possible to reject an inheritance. If an heir has accepted an inheritance under benefit of inventory, it can in principle no longer be rejected. However, under special circumstances and with the approval of the court, an exception can sometimes be made. Stepparent Inheritance: If there is no will, stepchildren do not automatically inherit from their stepparents. Your mother's husband's daughters do not inherit from your mother unless they are named as heirs in a will.