International estate planning Netherlands expats navigate is one of the most complex and most consistently deferred areas of legal planning for Americans living in the Netherlands — deferred because it doesn’t feel urgent until it suddenly is, and complex because the interaction between Dutch succession law, EU succession regulations, American estate law, and the specific asset profile of someone who has lived and worked in multiple countries creates a planning challenge that no single jurisdiction’s standard estate planning framework fully addresses. Understanding what the key issues are and what decisions need to be made is what allows expats to approach this planning proactively rather than leaving it to be resolved by surviving family members under the worst possible circumstances.
The EU Succession Regulation and Why It Matters
The starting point for international estate planning in the Netherlands for American expats is the EU Succession Regulation — an EU-wide rule that determines which country’s law governs the succession of a deceased person’s estate when the death involves multiple EU member states. Under the regulation the default rule is that the law of the country of habitual residence at the time of death governs succession — which for an American living in the Netherlands means Dutch succession law would apply by default.
The regulation allows individuals to make an explicit choice of the law of their nationality to govern their succession — which means an American expat can elect that their estate is governed by the law of their American state of domicile rather than Dutch law. Whether making that election is advantageous depends on a comparison of what Dutch succession law provides versus what the applicable American state law provides for the specific person’s family situation and asset profile — which requires legal analysis rather than a blanket recommendation either direction.
Dutch Forced Heirship and Its Implications
One of the most significant differences between Dutch succession law and American estate law is the Dutch forced heirship provision — the legitieme portie — that entitles children of the deceased to a minimum share of the estate regardless of what the will says. Under Dutch law, children who are disinherited or whose share under the will is less than the forced share can claim their legitieme portie from the estate — which limits testamentary freedom in ways that American estate planning doesn’t encounter.
For American expats who want to leave their estate in a specific way that Dutch forced heirship would override — leaving everything to a surviving spouse, making unequal distributions among children, or directing assets to charitable beneficiaries — understanding whether and how the forced heirship provisions apply to their specific situation, and whether electing the law of their American nationality would avoid them, is a foundational estate planning question that family law expertise in Dutch succession law addresses directly.
Assets in Multiple Countries
The practical complexity of international estate planning for Netherlands-based expats typically involves assets in both the Netherlands and the United States — Dutch real estate, Dutch pension and retirement accounts, Dutch bank accounts, and Dutch business interests alongside American retirement accounts, American real estate, American financial accounts, and American business interests. Each category of asset may be subject to different legal frameworks, different tax treatment, and different probate or administration requirements depending on where the asset is located.
Dutch real estate passes through Dutch succession procedures regardless of where the deceased was domiciled or what nationality law election was made — the law of the situs governs real property succession in virtually all international estate contexts. American retirement accounts like IRAs and 401(k)s pass by beneficiary designation outside of the will and outside of probate, which means the estate plan needs to coordinate the will’s provisions with the beneficiary designations on retirement accounts rather than assuming the will controls everything.
Tax Considerations in Dutch-American Estate Planning
Dutch inheritance tax — erfbelasting — applies to inheritances received by Dutch residents and to Dutch-situated assets inherited by non-residents, at rates that vary by the relationship between the deceased and the beneficiary. The Netherlands and the United States don’t have an estate and inheritance tax treaty, which means assets can potentially be subject to both American estate tax and Dutch inheritance tax without a treaty mechanism to eliminate the double taxation.
The international corporate lawyers and family law practitioners who handle cross-border estate planning for Netherlands-based expats work with tax advisors in both jurisdictions to structure planning that minimizes the double taxation exposure while meeting the legal requirements of both systems — which requires coordinated advice rather than advice from either jurisdiction in isolation.
Making a Will That Works in Both Countries
The practical output of international estate planning for a Netherlands-based American expat is typically a will — or coordinated wills in both countries — that is valid under Dutch law, that makes the appropriate nationality law election if that election is advantageous, that coordinates with American assets and beneficiary designations, and that gives the executor or personal representative the authority and the guidance to administer an estate that spans two legal systems. A will drafted by an American attorney without Dutch law input may not achieve the intended results in the Netherlands, and vice versa — which is why the coordination between legal advisors in both jurisdictions is as important as the quality of the advice in either one.
