Heirs responsible for deceased's debts?

Questioner

On October 24, 2023, my mother suddenly passed away. On December 15, 2023, her husband also passed away as a registered partner. 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. If there is no will that the spouses and own children are heirs and then other blood relatives according to a tiered system. I would like more information about this. Sometimes the deceased does not have enough money or assets to pay off the debts. Then the heirs must pay off the debts. But if you accept under benefit of inventory, can't there be any debts to the heirs if you have chosen this path? I would also like to have an answer to this question. I absolutely do not want any debts.

Lawyer

Dutch statutory inheritance law stipulates that if someone dies without a will, the inheritance (including any debts) passes to spouses and children, or, if there are none, to other blood relatives in a prescribed order. Registered partners are also treated the same as married persons for inheritance law purposes. In your particular situation where both recently died without a will, you and your mother's husband's daughters would be heirs as children. If what the daughters claim about your mother's tax debt is true, this could indeed be part of the estate. There are three ways to deal with an inheritance (in the Netherlands): pure acceptance, beneficiary acceptance or rejection. With beneficiary acceptance you limit your liability for any debts of the deceased. In that case you do not have to pay any debts of the inheritance from your own pocket, but these are paid from the estate. If the estate is insufficient, the debts remain with the estate and are not transferred to the heirs. Some important points to remember are that beneficiary acceptance must be officially arranged at the court. In addition, when an inheritance is accepted beneficially, the heirs must follow a statutory settlement procedure, which is described in the Inheritance Tax Act. Given the complexity of the situation and the specific circumstances, it may be wise to seek legal assistance. A notary or specialized inheritance lawyer can help you with the correct administration of the estate and the correct application of the legal and fiscal rules. ---------------- Stichting Rechtswinkel.nl is a national organization with students and volunteers. The above advice is based on limited information and may be incomplete or even incorrect for your situation. Always consult a lawyer or attorney for your further steps. Read disclaimer: https://rechtswinkel.nl/disclaimer I would like to invite you to rate the above answer so that we can learn from your response.

Questioner

Thank you very much for all the information. Could you be a bit more specific about the settlement of the estate with regard to the debts with the tax authorities that are in my mother's name. What about her stepdaughters, given that all 3 of us are now heirs. What does the statutory inheritance law say about this? What are the options at the moment that you have chosen beneficiary acceptance at the court and this process is still ongoing. Is there still an option to reject? Given the fact that the communication in this case is not transparent and a lot of tensions arise with the daughters of the deceased man.

Lawyer

GPT If you and your mother's deceased husband's daughters have accepted the inheritance under benefit of inventory, then in principle you are not personally liable for your mother's debts, including any tax debts. Here are some specific points regarding your situation: Settlement of Tax Debts: The tax debts in your mother's name are part of her estate. If the estate has been accepted under benefit of inventory, these debts will be settled within the limits of the estate. This means that the debts must be paid from the assets (possessions) of the estate. If the assets are insufficient to cover the debts, the debts remain with the estate and are not passed on to the heirs. Role of Stepdaughters: As stepdaughters of your mother’s partner, they are not legally direct heirs of your mother unless they are designated as such in a will. However, since they are heirs of their father, they may be indirectly involved in your mother’s estate, especially if there is a commingling of assets between your mother and her partner. Possibility of Rejection after Beneficiary Acceptance: Once the inheritance has been accepted under benefit of inventory, you can no longer reject it. Beneficiary acceptance is a definitive choice made to prevent you from becoming personally liable for the debts of the estate. It is a middle ground between pure acceptance (where you are personally liable for all debts) and rejection (where you waive all rights to the estate). Communication and Tensions: In cases where communication between heirs is problematic and there are tensions, it may be useful to involve an independent third party, such as a mediator or notary. They can help to settle the estate in a neutral and objective manner. Legal Assistance: Given the complexity and potential conflicts within the estate, it is advisable to seek legal assistance from a notary or probate lawyer. They can advise you on the specific details of the estate and the handling of debts. It is important to carefully document all steps and ensure that all actions comply with the legal requirements for the settlement of the estate. Stichting Rechtswinkel.nl is a national organization with students and volunteers. The above advice is based on limited information and may be incomplete or even incorrect for your situation. Always consult a lawyer or attorney for your further steps. Read disclaimer: https://rechtswinkel.nl/disclaimer I would like to invite you to rate the above answer so that we can learn from your response.