If you have your habitual residence in the Netherlands at the time of your death, the law of the Netherlands will in principle apply to the succession (who gets what) and the settlement (sorting everything out after your death) of your estate. This derives from European rules that also apply in the Netherlands. Depending on your personal situation, Dutch inheritance law will then determine who inherits from you. If this is not in accordance with your wishes, you will have to make a Will.
In England, European rules do not apply; England has its own set of rules. These rules make a distinction between immovable property (your house or a piece of land) and movable property (which includes your personal belongings, car and bank deposits):
It is therefore not uncommon, that at first sight, based on the Dutch rules, English law applies, while based on English law the Dutch rules apply (to part of the inheritance). However, there are additional rules that could lead to a different outcome. It is important to get a good idea of the situation and the applicable rules so you know what is relevant in your case.
In a Will you can deviate from the standard rules. In the Netherlands, for example, you can under certain conditions make a choice of law, allowing the law of the country of your choice to apply to the succession and administration of your estate. English law does not offer that option in principle, but it is sometimes possible (and advisable) to do so anyway.
If you have assets in both countries, then in many cases one Will should be sufficient. In such a situation it is imperative to check carefully whether your wishes can be executed in the other country. Together with you and your advisor abroad, we can assess the various options and advise you on the choices that are most suitable.
The Netherlands
In the Netherlands, you make your Will with a notary (‘notaris’). The Dutch notary keeps the original Will and has to register it with the Central Register of Wills (CTR), so that after your death it is easy to find out whether there is a Will and if so, where your most recent Will is kept.
England & Wales
In England, you can make your own Will or go to a Will writer, solicitor or Notary Public. There is no central register of Wills held by the government but safe storage is often offered by the solicitor or Will writer who prepared your Will. Alternatively, you can store it with the Probate Registry in London. Some people simply keep their Will at home. Because of the lack of (mandatory) central storage and registration, it is vital that you let your executor know that you have made a Will and where you have stored it (the most recent version).
Don’t forget the witnesses
To be valid a Will in England must be signed by the testator (the person making the Will) in the presence of two independent witnesses who in turn sign in the presence of the testator. If (any of) these rules are not met, then the Will is not valid.
It is worth noting that the role and powers of the Dutch (civil-law) notary (‘Notaris’ in Dutch) differs in many respects from those of the Notary (Public) known in many Anglo-Saxon countries. What the Dutch notary must, may and can do, does not simply apply to the Notary (Public) and vice versa.
An important consideration in the choices you will make is also the tax that may be due. Unfortunately, you cannot choose where you pay tax, but sometimes you can save tax with good (estate) planning. Advising on cross-border taxes is a very specialised area. We can inform you on the basics but we are not international tax advisers. For sound tax advice, we therefore prefer to work together with an accountant and/or tax adviser with specific knowledge in this field. This may be your own advisor but we can also refer you to a trusted advisor who we work with frequently.
