Dutch Civil Code

Book 4 Law of Succession

Title 4.6 Consequences of a succession

Section 4.6.1 General provisions

Article 4:182 Acquisition of rights and debts of the deceased
- 1. When a person dies, his heirs acquire by operation of law his rights as far as these can be passed over to someone else and they will obtain as well, in the same capacity as the deceased, all what the deceased possessed or kept. The first sentence does not apply when the estate of the deceased is apportioned (divided) pursuant to Article 4:13; in that case his spouse obtain by operation of law, in the same capacity as the deceased, all what the deceased possessed or kept.
- 2. By operation of law the heirs turn into the debtors of the deceased’s obligations and other legal duties that have not ceased to exist as a result of the deceased’s death. Where a performance of an obligation is divisible, each of the heirs is responsible (liable) for it in proportion to his share in the deceased's estate, unless the heirs are joint and several responsible (liable).

Article 4:183 Right to claim the return of the assets of the estate
An heir may claim the return of all assets of the deceased's estate, including those kept by the deceased for third parties at the time of his death, from every one who holds these assets without a right or title. When the deceased's estate is apportioned (divided) in accordance with Article 4:13, the right referred to in the previous sentence belongs exclusively to the spouse of the deceased.

Article 4:184 Position of the creditors with a debt-claim against the estate
- 1. The creditors of the deceased’s estate can recover their debt-claims from the assets of that estate.
- 2. An heir is not compelled to satisfy a debt of the deceased’s estate out of his other property, unless:
a. he has unconditionally accepted his appointment as heir, except as far as the debt is not incumbent upon him and without prejudice to Article 4:14 paragraph 3 and Article 4:87 paragraph 5;
b. he prevents that a debt of the estate is satisfied and he is to blame for this;
c. he deliberately loses or hides assets of the estate or he deliberately withdraws such assets in another way from the creditors of the estate who want to take recourse;
d. he is a liquidator and he has seriously failed to fulfil his duties as such, for which he is to blame.
- 3. When a distribution has been made out of the deceased’s estate to an heir who has accepted his appointment as such under the condition that the value of the assets of the estate exceeds the value of its debts, the creditors of the estate may recover their debt-claims in any case from the property of this heir up to the value of what he already has acquired from the deceased’s estate. Article 4:223 paragraph 1 applies accordingly.
- 4. An heir who, pursuant to paragraph 2 under point (b) or (c), has become liable with his entire property for the debts of the deceased’s estate, shall remain liable as such even after he has rejected his inheritance.
- 5. Paragraph 2 applies accordingly to a performance which has to be carried out to comply with a testamentary obligation and which consists of the distribution of a sum of money or of an asset not belonging to the deceased’s estate.

Article 4:185 No recovery during the first three months
- 1. If not all heirs have accepted their inheritance unconditionally, then it is not possible to recover any debt-claims from the assets of the deceased’s estate during the first three months after the death of the deceased, unless a creditor would have been able to proceed to such a recovery on his own in a situation in which the deceased, if he was still alive, would have been bankrupt.
- 2. During that time the Subdistrict Court may, upon the request of any interested person, take all measures necessary to ensure that the interests of the person who made the request are served.
- 3. Before the period of three months has expired, it may be extended by the Subdistrict Court once or twice for special reasons in order to block the right of recourse of specific creditors. Such an extension must be registered in the public Estate Register.

Article 4:186 The Estate Register
- 1. The Registry of the District Court keeps a public Estate Register, in which all facts must be registered that according to law are of importance for the legal position of the devolved estate of the deceased.
- 2. A notary involved in the liquidation (winding up)n of the deceased’s estate must report himself at the Registry in order to be registered in the Estate Register as the estate’s notary.
- 3. The institution and consultation of the Estate Register is regulated by Order in Council.
- 4. It is possible to regulate by Order in Council that, contrary to paragraph 1, the Estate Register will be kept by one or more other persons or institutions than the Registry of the District Court. It is also possible to regulate by Order in Council that persons who are entitled or compelled to provide the facts that must be registered in the Estate Register may only do so in a specific way as defined in that Order in Council.

Article 4:187 Declaration of inheritance (protection because of good faith)
- 1. A person who has relied on facts mentioned in a declaration of inheritance, is considered to be in good faith with regard to the correctness of these facts .
- 2. A debtor who, relying on facts mentioned in a declaration of inheritance, has performed his obligation to someone who was not authorised to receive the performance, may invoke against the person to whom he should have performed that he is discharged from his obligation.
- 3. There will be an exception to the provisions in the previous paragraphs, if the person who relied on the declaration of inheritance should have made further investigations because of the existence of particular circumstances, which investigation would have shown that the declaration of inheritance was incorrect.

Article 4:188 Declaration of inheritance (form and content)
- 1. A declaration of inheritance is an authenticated certificate in which a notary mentions one or more of the following facts:
a. that one or more persons mentioned in the declaration, whether or not for specific shares, are heirs or the only heirs of the deceased, with indication if they already have accepted their inheritance;
b. that the spouse of the deceased is or is not entitled by virtue of Section 4.3.2 to a usufruct of one or more assets belonging to the deceased's estate, with indication if he has the power to dispose of (convey) the assets encumbered with his usufruct or if he has the right to consume (use up) these assets, and with indication if and until which moment the spouse may appeal to Article 4:29 paragraph 1 and 3;
c. that the estate of the deceased is apportioned (divided) in accordance with Article 4:13, with indication if and until which moment the spouse has the right as meant in Article 4:18 paragraph 1;
d. whether or not the estate of the deceased is subject to an administration by an executor, administrator or a liquidator appointed under Section 4.6.3, with indication of their powers; or
e. that one or more persons mentioned in the declaration have the status of executor, administrator or liquidator.
- 2. Further provisions with regard to the content and the drawing up of a declaration of inheritance may be given by Order in Council.

Article 4:189 Acquisition of assets by the State
If and as far as a deceased person has no heirs, the assets of his estate at the time of his death are acquired by the State of the Netherlands under universal title.

Section 4.6.2 Acceptance and rejection of an inheritance or bequest

Article 4:190 Choice whether or not to accept an inheritance
- 1. An heir may accept or reject an inheritance. An acceptance may be done unconditionally or under the privilege that first an inventory of the estate of the deceased has to be made in order to assess whether the value of the assets of the estate exceed the debts of the estate.
- 2. The deceased cannot impose restrains on the heirs’ right to choose. Prior to the devolvement of the deceased’s estate an heir cannot decide if he accepts or rejects the inheritance.
- 3. A choice as meant in the previous paragraphs can only be made unconditionally and without a time determination. It cannot concern a part of a share in the deceased's estate. However, when an heir, who already has accepted his inheritance, has acquired something out of the estate on the fulfilment of a condition added by the deceased to his appointment of heirs, then this may still be accepted or rejected separately by that heir.
- 4. Once a choice has been made, it is irrevocable and it has retroactive effect up to the moment on which the deceased’s estate devolved. An acceptance or rejection cannot be nullified on the basis of a mistake (‘dwaling’), nor by one or more creditors on the basis of fraudulent conveyance (‘schuldeisersbenadeling’).

Article 4:191 Registration of the choice made
- 1. The choice referred to in the previous Article is made by a statement indicating if the inheritance is accepted or rejected at the Registry of the court in whose territory the deceased had his last residence. This statement is registered in the Estate Register.
- 2. As long as the deceased’s estate has not been accepted by all heirs, the Subdistrict Court may order measures it considers necessary for the preservation of the assets of the estate.

Article 4:192 Acceptance of an inheritance
- 1. An heir who unambiguously and without reservation acts as an heir who has accepted his inheritance unconditionally, has accepted as a result thereof the inheritance unconditionally, unless he already has made his choice earlier.
- 2. If an heir has not yet made his choice, the Subdistrict Court may, upon the request of an interested party, set a time period to make that choice, which period starts the day following the one on which a bailiff has served the court order on the heir and the court order has been registered in the Estate Register with indication of the day on which it was served. Upon the request of the involved heir, the Subdistrict Court may, before the concerning time period has ended, extent it several times; such an extension is registered in the Estate Register too.
- 3. When the concerning time period has expired while the involved heir has not made a choice in the meantime, the heir is considered to have accepted the inheritance unconditionally.
- 4. An heir who has not yet made his choice, is considered to have accepted the inheritance under the condition that the value of the assets of the deceased’s estate exceeds the value of its debts (‘beneficial acceptance’), when one or more of the other heirs have accepted the inheritance under such a condition by statement, unless he unconditionally accepts or rejects the inheritance after all within three months after he has become aware of the fact that the other heirs have accepted the inheritance only if it is beneficial or, when a time period for making his choice as referred to in paragraph 2 was still running, within that period. An unconditional acceptance can only be done in the way as provided for in the first paragraph of the previous Article.

Article 4:193 Legal representative
- 1. A legal representative of an heir cannot accept an inheritance unconditionally on behalf of that heir and he needs the authorisation of the Subdistrict Court to reject an inheritance in the name of this heir. He is compelled to make a statement of beneficial acceptance or of rejection of the inheritance within three months as from the day on which the deceased’s estate, or a share in it, belongs to the heir. This period may be extended in accordance with Article 4:192, paragraph 2, second sentence.
- 2. When the legal representative has not given a statement as meant in paragraph 1 within the applying period, the deceased’s estate is considered to have been beneficially accepted by the heir. The Subdistrict Court may make a note thereof in the Estate Register.
- 3. Paragraph 1 and 2 of the present Article shall not apply in a situation as meant in Article 41 of the Insolvency Act.

Article 4:194 Beneficial acceptance after all
- 1. An heir who, after he has accepted the inheritance unconditionally, becomes aware of an applying other last will of the deceased, according to which the bequests and testamentary obligations he has to perform are to be settled from a share in the deceased's estate with a lower value than that of the one he would have acquired without this last will, may be authorised by the Subdistrict Court to beneficially accept the inheritance after all, provided that he has made such a request within three months after he made this discovery. He will, nevertheless, remain liable with his entire property for the debts of the deceased’s estate, except for bequests and testamentary obligations he could not have known earlier to the extent that he would not have been able to settle these bequests and testamentary obligations fully from the share in the deceased's estate that he thought he would obtain before he became aware of the existence of the other last will.
- 2. An heir who, after he has accepted the inheritance unconditionally, becomes aware of an applying other last will of the deceased, according to which he has obtained a share in the deceased's estate with a larger value than that of the one he would have acquired without that other last will or who becomes aware of circumstances that have occurred after he unconditionally accepted the inheritance and of a result of which he has acquired a share in the deceased's estate with a larger value, may be authorised by the Subdistrict Court to beneficially accept the inheritance after all, provided that he has made such a request within three months after he has made this discovery. He will, nevertheless, remain liable with his entire property for the debts, bequests and testamentary obligations of the deceased’s estate insofar he would have been liable for these debts, bequests and testamentary obligations as far as this would have been the case also without that other existing last will or these newly occurred circumstances.

Article 4:195 Beneficial acceptance and heirs who will become a liquidator
- 1. Where the deceased’s estate has been accepted beneficially by one or more heirs with the result that the estate has to be settled in accordance with the next Section of this Title, all heirs will be a liquidator.
- 2. For the purpose of the provisions for the settlement of the deceased's estate laid down in the present and next Section, the deceased's spouse who has obtained a usufruct by virtue of Section 4.3.2 is considered to be an heir, unless these provisions imply differently.

Article 4:196 Publication of a beneficial acceptance
The Subdistrict Court may, upon the request of an interested person or of its own motion, order the heirs to publish the beneficial acceptance in the Dutch Government Gazette and in one or more specific newspapers.

Article 4:197 Estate notary at a beneficial acceptance
- 1. When a notary, at the request of an heir, acts as the estate notary of an estate that has been accepted beneficially, he must report himself at the Registry of the court in order to be registered as such in the Estate Register and he must notify the other heirs thereof as soon as possible.
- 2. Upon the request of the majority of the heirs or of one or more heirs who are jointly entitled in the deceased’s estate for more than one half, provided this request is made at the latest one month after the before-mentioned notification, the Subdistrict Court may appoint another notary who is prepared to act as estate notary. After such an appointment, the new estate notary must as soon as possible report the replacement of the notary to the Registry of the court in order to adjust the Estate Register and notify the replaced notary and all heirs of this.
- 3. Where the beneficial acceptance has been published in accordance with the previous Article, the appointment of a new estate notary must be done in the same way, with indication of his name and address.

Article 4:198 Powers of heirs who are a liquidator
Unless the Subdistrict Court has provided otherwise, the heirs shall exercise their powers as liquidators of the beneficially accepted estate jointly, yet each of them, when necessary, is entitled to perform independently acts of ordinary maintenance and acts to preserve the estate’s assets and, in general, acts that cannot be postponed [without causing damage].

Article 4:199 Security
- 1. Upon the request of an interested person or of the estate notary, the Subdistrict Court may order one or more heirs with a share in a beneficially accepted estate to provide security for their liability that may result from their administration and their duty to comply with their other obligations. The Subdistrict Court shall determine the amount and the nature of the security to be given.
- 2. When an heir has noticed that the value of the debts of the beneficially accepted estate exceeds the value of its assets, he must report this as soon as possible to the Subdistrict Court.

Article 4:200 Effects of a beneficial acceptance
- 1. The following provisions shall apply until the end of the settlement and liquidation (winding up) of the deceased’s estate to an heir who has accepted an inheritance under the privilege that first of all an inventory of the estate of the deceased has to be made (‘beneficial acceptance’), unless he is liable with his entire property for the debts of the estate which are incumbent upon him.
- 2. Claims of the deceased against an heir and limited property rights of the deceased on an asset of an heir as well as claims of an heir against the deceased and limited property rights of an heir on an asset of the deceased will not cease to exist by a merger of property.
- 3. Where an heir has satisfied a debt of the deceased’s state from his other property, he will be treated as a creditor of the estate to the amount of that debt including its original ranking order. The previous sentence applies accordingly to a testamentary obligation consisting of the payment of money for account of the deceased’s estate, but which has been satisfied by an heir out of his other property.

Article 4:201 Acquisition of bequests
- 1. A bequest is acquired without its acceptance being necessary, except for the right of the legatee to reject the bequest as long as he has not accepted it.
- 2. Upon the request of an interested person, the Subdistrict Court may set a time period for the legatee in which he must make clear if he rejects the bequest or not; when the legatee fails to give such clearance within the period set, he looses his right to reject the bequest.
- 3. The rejection of a bequest must be done unambiguously, but is not subject to any form or formality.

Section 4.6.3 Liquidation (winding up) of the estate of the deceased

Article 4:202 Legal grounds for a statutory liquidation (statutory winding up)
- 1. Without prejudice to the provisions of Article 4:221, the deceased’s estate shall be liquidated (wind up) in accordance with the regulations of this Section:
a. when it has been accepted by one or more heirs under the privilege that first an inventory of the estate must be made in order to assess if the value of the assets of the estate exceeds the amount of the debts of the estate (‘beneficial acceptance’), unless there is an executor who is empowered to settle the collectable debts and bequests and who can make clear that the assets of the estate are more than sufficient to satisfy all debts of the estate; disputes about this shall be settled by the Subdistrict Court;
b. when the District Court has appointed a liquidator.
- 2. If the balance of the deceased’s estate is positive, then the legal representative who has beneficially accepted the inheritance for an heir may ask the Subdistrict Court to be relieved from the liquidation (winding up) duties incumbent on him according to law.
- 3. Contrary to what is stated in paragraph 1 under point (a), an estate that already has been apportioned (divided) in accordance with Article 4:13, will only be liquidated (wind up) in accordance with the law when the spouse of the deceased has accepted his inheritance beneficially.

Article 4:203 Appointment of a liquidator by the court after a beneficial acceptance
- 1. When one or more heirs have accepted the deceased's estate under the privilege that first an inventory of the estate must be made (‘beneficial acceptance’), the District Court may appoint a liquidator:
a. upon the request of an heir;
b. upon the request of an interested person or of the Public Prosecution Service:
- when the person who is charged with the administration of the deceased’s estate seriously fails to comply with his duties and obligations or is unfit to fulfil these duties and obligations or fails to comply with an obligation to provide security;
- when the value of the debts of the deceased’s estate appears to exceed the value of its assets;
- or when the apportionment (division) of the deceased’s estate had been started already before it was liquidated (wind up).
- 2. A person who is appointed by the court as the liquidator of the deceased's estate shall, instead of the heirs, act as liquidator of that estate.

Article 4:204 Appointment of a liquidator by the court without any beneficial acceptance
- 1. When the estate of the deceased has not been accepted by one or more heirs under the privilege that first of all an inventory of the estate must be made (‘beneficial acceptance’), the court may appoint a liquidator:
a. upon the request of an interested person or of the Public Prosecution Service:
- when there are no heirs at all;
- when it is not sure if there are any heirs;
- or when the estate is not administered by an executor and the known heirs let things drift, either entirely or partly;
b. upon the request of a creditor of the deceased’s estate:
- when the apportionment (division) of that estate had been started already before its collectable debts were satisfied;
- or when such a creditor faces the threat that his debt-claim will not be satisfied in full or in part within a reasonable period of time, either because the estate is insufficient to this end or it is not properly administrated or liquidated, or because one of the other creditors has started to recover his debt-claims from the estate’s assets;
c. upon the request of one or more other creditors of an heir when their interests are seriously harmed by the behaviour of the heirs or the executor.
- 2. If the deceased’s estate has been apportioned (divided) in accordance with Article 4:13, then paragraph 1, under point (b) and (c) shall apply accordingly to all assets that have belonged to a marital community of property of the deceased and his spouse, to the debts of such a community of property or to debts for which recourse was possible against the assets of such a community of property as well as to all what has to be regarded as a substitute for these assets or debts.

Article 4:205 Liquidation (winding up) in the interest of the creditor of an heir
When an heir has rejected his inheritance and this has obviously harmed the possibilities of recourse for one of his creditors, the District Court may, upon the request of this creditor, order that the deceased’s estate shall be liquidated (wind up) also in the interest of the creditors of the person who has rejected the inheritance and it may, if necessary, appoint a liquidator to this end.

Article 4:206 Formalities when appointing a liquidator
- 1. The District Court does not decide on a request to appoint a liquidator than after having questioned the applicant and, to the extent that they exist, the known heirs, estate notary and executor or after having properly summoned these persons to appear in court.
- 2. The District Court may, subject to guarantees it considers suitable, appoint an heir, an executor or another person as liquidator. If it appoints two or more liquidators, then each of them may perform independently all necessary acts, unless the District Court has provided otherwise at their appointment or the Subdistrict Court has ordered differently at a later time.
- 3. A liquidator appointed by the court is entitled to a remuneration which will be assessed by the Subdistrict Court when drawing up the scheme for distribution.
- 4. A person who is appointed as liquidator by the court will become a liquidator on the day on which the court’s decision including his appointment has become final and binding or – if it has immediate effect notwithstanding appeal - on the day after the Registry of the court has notified him of his appointment.
- 5. The District Court may discharge the liquidator of his duties, either at his own request or, for important reasons, upon the request of a co-liquidator, an heir, a creditor of the deceased’s estate or of the Public Prosecution Service, or because the District Court has made this decision of its own motion. Pending the investigation the District Court may order provisional arrangements and it may suspend the liquidator. The duties of the liquidator shall end when he dies, when he falls under the Debt Repayment Scheme for Natural Persons, when he gets bankrupt, when he is placed under adult guardianship or when one or more of his assets are subject to a fiduciary administration for adults as meant in Title 19 of Book 1 of the Civil Code. The court shall appoint one or more liquidators where they are absent although the liquidation (winding up) of the deceased’s estate has not been completed yet; it may also fill an appointment that has fallen vacant.
- 6. The court’s clerk shall instantly register the appointment of the liquidator as well as the ending of this capacity in the Estate Register. The liquidator publishes his appointment in the Dutch Government Gazette and in one or more newspapers as indicated at his appointment.

Article 4:207 Rendering account
A person who has lost his capacity as liquidator must render account for his activities to the person who will obtain that capacity after him in accordance with what the law stipulates to this end for legal administrators.

Article 4:208 Appointment of a supervisory judge
- 1. At the occasion of the appointment of a liquidator or by way of in a later court order the District Court may appoint one of its members as supervisory judge.
- 2. If a supervisory judge has been appointed, then:
a. the duties and powers that, according to the present Section, are assigned to the Subdistrict Court shall be exercised by the supervisory judge, unless the law provides otherwise;
b. the documents referred to in Article 4:211 paragraph 3, 4:214 paragraph 5 and 4:218 paragraph 1 shall, to the extent that there is no estate notary, be lodged with the Registry of the District Court.

Article 4:209 Liquidation free of costs and the end of a liquidation
- 1. If the minimal value of the assets of the deceased’s estate give reason thereto, the Subdistrict Court may order, upon the request of the liquidator or of an interested person, either the liquidation (winding up) of the estate free of costs or the termination of the liquidation (winding up). With regard to a request to terminate the liquidation the following persons must either be heard or summoned properly to appear in court: the applicant as well as, to the extent that they exist and are known, the heirs, the liquidator and the estate notary. When a supervisory judge has been appointed, the powers referred to in the previous sentence shall be exercised, at his request, by the District Court.
- 2. When the Subdistrict Court or District Court, respectively, orders the termination of the liquidation (winding up) of the deceased’s estate, it shall determine the already made liquidation costs and it will charge these to the estate or, when the estate is insufficient to this end, to the heirs who are liable with their entire property for the debts and obligations of the estate.
- 3. After the liquidation (winding up) of the deceased’s estate has been terminated, Article 4:226 applies accordingly.
- 4. The termination of the liquidation (winding up) of the deceased’s estate is registered and published in the same way as the appointment of a liquidator.
- 5. Where the appointment of a liquidator is requested at a moment on which the liquidation (winding up) of the deceased’s estate already has been terminated, the person who has made this request must prove that there are sufficient assets available to pay the future costs of liquidation.

Article 4:210 Information and instructions
- 1. Liquidators have to give the Subdistrict Court all the information it wants and they must follow its instructions when liquidating (winding up) the deceased’s estate.
- 2. If a supervisory judge has been appointed, he is empowered, in order to clarify all circumstances regarding the liquidation (winding up), to hear witnesses and impartial experts in a way as provided for by law in the event of a bankruptcy.

Article 4:211 Duties of a liquidator
- 1. A liquidator has the duty to administer and liquidate (wind up) the estate of the deceased in a way as can be expected of a good liquidator. For the purpose of a liquidation (winding up) a testamentary obligation which necessarily implies the distribution of money or an asset from the estate of the deceased is regarded as a bequest.
- 2. In accomplishing his tasks the liquidator represents the heirs in and out of court during the period for which he has this capacity. Without the cooperation of the liquidator or the authorisation of the court, the heirs have no power of disposal regarding the assets of the estate or their share in it.
- 3. With convenient speed the liquidator must ensure that an inventory of the deceased’s estate, including a provisional list of the debts of the estate, is drawn up, either by private or notarial deed. He must deposit this deed for inspection at the office of the estate notary or, where such a notary doesn’t exist, at the Registry of the District Court, so that the heirs and the creditors of the deceased’s estate are able to consult these documents; other creditors of an heir may be authorised by the Subdistrict Court to inspect these deeds also, even if their debtor has rejected his inheritance.
- 4. In the event that the inheritance has been accepted under the privilege that first of all an inventory of the deceased’s estate has to be made in order to assess whether the value of the assets of the estate exceed the amount of the debts of the estate (‘beneficial acceptance’), the Subdistrict Court may relieve the heirs from their obligation to deposit the inventory of the estate for inspection.
- 5. A liquidator appointed by the court may assign an estate notary if this has not yet been done. The notary who has accepted this instruction, has to notify the heirs of his assignment and must ensure that he is registered as estate notary in the Estate Register.

Article 4:212 Damage caused to creditors of the estate by a legal representative or liquidator
When a legal representative of an heir or a liquidator appointed by the court has caused damage to the creditors of the deceased’s estate due to the fact that assets of the estate have been withdrawn deliberately from the creditor’s possibilities to take recourse, these creditors may demand that the legal representative or liquidator settles their claims as far as this legal representative or liquidator does not prove that the damage suffered by these creditors has to be set at a lower amount.

Article 4:213 Liquidator for a dissolved marital community of property
When the deceased was married under a community of property, the District Court may, upon the request of the liquidator of the deceased’s estate, appoint a liquidator for the dissolved marital community of property, in which case this community of property shall be liquidated (wound up) in accordance with the provisions of this Section on the liquidation (winding up) of the estate of a deceased. The first sentence does not apply if the marital community of property already was apportioned (divided) prior to the death of the deceased.

Article 4:214 Calling for the creditors of the estate
- 1. A liquidator shall publicly summon the creditors of the deceased’s estate, as far as this has not yet been done, in order to present their debt-claims to the estate notary previous to a specific day which is set by the Subdistrict Court or, when there is no estate notary, to himself. The creditors shall be summoned in the same way as the publication of a beneficial acceptance or of an appointment of a liquidator must take place, and as much as possible at the same time.
- 2. Moreover the liquidator must summon by letter all individual creditors of the deceased’s estate who are known to him. If the address of a known creditor remains unknown to him, he shall report this to the Subdistrict Court.
- 3. Where a creditor has presented his debt-claim to the estate notary or liquidator, the prescription of his right of action is interrupted as a result.
- 4. Where the liquidator does not accept a presented debt-claim or its priority or ranking order, he notifies the creditor thereof without delay, with indication of the reasons for his decision.
- 5. As soon as possible after the expiration of the time period set in the earlier-mentioned, the liquidator draws up a list of all admitted and rejected debt-claims and their ranking order. He deposits this list for inspection at the office of the estate notary or, when such a notary is absent, at the Registry of the District Court, so that the heirs, legatees and all persons who have presented themselves as a creditor of the deceased’s estate are able to consult it. The liquidator notifies each of them of this deposit.

Article 4:215 Realisation of the assets of the deceased’s estate
- 1. The liquidator shall sell off and realise the assets of the deceased’s estate as far as this is necessary to comply with the debts of the estate. Assets that are claimed by a creditor of the estate, will be sold off last as much as possible.
- 2. The liquidator shall consult the heirs as much as possible on the choice of the assets that are to be sold and of the way how to realize them. Where the intended realisation of the assets meets with objections of an heir or of a creditor who claims one of these assets, the liquidator shall give him the opportunity to call in the decision of the Subdistrict Court.
- 3. What in the previous paragraph is laid down with respect to heirs shall apply also with regard to persons to whom the deceased has left a usufruct of his estate or of a share in it.
- 4. Article 3:68 of the Civil Code applies accordingly to a liquidator.
- 5. With respect to capital sums insurance policies taken out by the deceased without an irrevocable appointment of a third party as being the beneficiary, Article 22a of the Insolvency Act shall apply accordingly, on the understanding that the next terms are to be understood in the following way:
a. the curator: the liquidator;
b. the supervisory judge: the Subdistrict Court;
c. the policyholder: the heirs or, if the deceased’s estate has been apportioned (divided) in accordance with Section 4.3.1, the spouse of the deceased.

Article 216 Reclaiming an already performed bequest
A liquidator appointed by the court may claim the return of what has been distributed to a legatee out of the deceased’s estate within three years afterwards, as far as this is necessary to satisfy the debts meant in Article 4:7 paragraph 1 under point (a) up to and including point (g). Article 4:122 paragraph 1 applies accordingly.

Article 217 Offsetting and forced imputation of debts
- 1. If a person is not only a debtor but also a creditor of the deceased’s estate, then the provisions of the Insolvency Act concerning the right to set off debts and debt-claims shall apply accordingly.
- 2. If a person and the deceased were both co-proprietors in the same community of property which has been apportioned (divided) during the liquidation of the deceased’s estate, then Article 56 of the Insolvency Act shall apply accordingly.

Article 4:218 Rendering account and scheme for distribution
- 1. Within six months after the expiration of the time period set for presenting debt-claims, a liquidator must deposit both, a document in which he renders account and a scheme for distribution, at the office of the estate notary or, where such a notary is absent, at the Registry of the District Court so that everyone is able to inspect these files there. The Subdistrict Court may extend this period.
- 2. The liquidator publicly announces that he has deposited the before mentioned documents for inspection in the same way as the possibility for presenting debt-claims has to be announced; by letter the heirs, the legatees and all creditors who have presented a debt-claim have to be notified individually of this.
- 3. Within one month after this public announcement has been made, each interested person may oppose against the rendered account or the scheme of distribution at the Subdistrict Court or, if a supervisory judge has been appointed, at the District Court.
- 4. Obligations to transfer an asset of the deceased’s estate or to establish a limited property right on such an asset are converted into a money debt as far as a shortage makes this necessary. Other obligations to carry out a performance other than the payment of a sum of money and obligations under a condition precedent shall only be admitted to the scheme of distribution upon the request of the involved creditor; in that case these obligations are also converted into a money debt. The debt-claim of a forced heir will not be admitted to the scheme of distribution if it is not yet due and demandable pursuant to Article 4:81 paragraph 2 or because of a condition as meant in Article 4:82 or a testamentary disposition as meant in Article 4:83.
- 5. Other than that, the provisions of the Insolvency Act shall apply as much as possible for the purpose of calculating everybody’s debt-claim, the drawing up of a scheme of distribution and the right to oppose against these operations.

Article 4:219 The creditor of an heir who has rejected his inheritance
When the court has ordered that the deceased’s estate must be liquidated (wind up) also in the interest of the creditors of a person who has rejected his inheritance, then also these creditors may present their debt-claims at the estate notary or, if such a notary is absent, at the Registry of the District Court. Their debt-claims will be admitted to the scheme of distribution, yet only as being payable as far as the involved debtor of these debt-claims would have obtained a surplus out of the estate if he had not rejected his inheritance; to this end the liquidator may claim, as far as necessary, the apportionment (division) of the deceased’s estate and participate in such an apportionment (division).

Article 4:220 Distribution after the scheme of distribution has become binding
- 1. After the scheme of distribution has become binding the liquidator must distribute to each person the performance to which this person is entitled according to the scheme of distribution; where the liquidator is appointed by the court, sums of money that have not been distributed within six months or that have been reserved, must be brought in safe custody of a person or institution assigned for the purpose of judicial safekeeping.
- 2. Creditors of the deceased’s estate who have presented their debt-claims after the scheme of distribution has become binding, are only entitled to recover their debt-claims from the unsold assets or the positive balance of the deceased’s estate, without prejudice to their right of recourse against the heirs who are liable with their entire property. They are satisfied from the unsold assets or positive balance of the deceased’s estate according to the moment on which they have presented their debt-claim.
- 3. Furthermore, the creditors meant in Article 4:7 paragraph 1 under point (a) up to and including point (g), whose debt-claims are not satisfied, still have a right of recourse against the legatees of the deceased’s estate, as far as these legatees have received a benefit from the estate and they do not point out other assets for sufficient recourse as referred to in the previous paragraph. The right of recourse against a legatee expires three years after the scheme of distribution, on the basis of which the legatee has received his benefit, has become binding.
- 4. When the debt-claim of a forced heir, that was not admitted to the scheme of distribution pursuant to Article 4:218 paragraph 4, third sentence, becomes due and demandable, the forced heir may, without prejudice to his right of recourse in accordance with paragraph 2 and 3, for the part of a debt for which an heir or legatee is liable according to Article 4:87 paragraph 5 and 6, hold this heir or legatee responsible.

Article 4:221 Simplified liquidation (winding up)
- 1. Heirs who are a liquidator as well because they have accepted their inheritance under the privilege that first of all an inventory of the estate of the deceased has to be made (‘beneficial acceptance’), are only liable for the obligations defined in Article 4:214, paragraph 1 and 5 and Article 4:218 if the Subdistrict Court has ordered so.
- 2. A liquidator appointed by the court does not need to deposit a document in which he renders account, nor a scheme of distribution, when all debts known to him are fully satisfied prior to the expiration of the time period meant in Article 4: 218, paragraph 1, or when the Subdistrict Court has released him from the obligation to make such a deposit. This release is not granted when a creditor objects to it.
- 3. When the document in which the liquidator renders account is not deposited for inspection, the liquidator must render account in the way as the law provides for legal administrators to the persons who are entitled to a positive balance of the liquidated estate of the deceased.

Article 4:222 Restricted application of Title 7 of Book 3 of the Civil Code
During the liquidation (winding up) of the deceased’s estate only the following provisions of Title 7 of Book 3 of the Civil Code shall be applicable: Article 3:166, 3:167, 3:169, 3:170 and 3:194 paragraph 2.

Article 4:223 Right of recourse of individual creditors
- 1. During the liquidation (winding up) of the deceased’s estate a creditor is only entitled to recover his debt-claim from assets of that estate if he would have had a right to proceed to such a recovery on his own if the deceased would have been bankrupt during his live. Article 57 up to and including 60 of the Insolvency Act shall apply accordingly, on the understanding that, if no supervisory judge has been appointed with respect to the liquidation (winding up), the powers granted to such a supervisory judge by virtue of Article 4:58 paragraph 1, 4:59a paragraph 3 and 5 and 4:60 paragraph 3, are exercised by the Subdistrict Court.
- 2. A creditor of the deceased’s estate may also during the liquidation (winding up) of that estate let the court establish his debt-claim or the priority of his debt-claim (ranking order) by judgement. A judgement in which a debt-claim against a liquidator has been established, may only be enforced and executed against the private property of an heir who is liable with his entire property for the debts of the deceased’s estate if this heir was a party to the legal proceedings where the debt-claim of the creditor has been established.
- 3. Upon the request of a liquidator seizures already made may be lifted by the Subdistrict Court, insofar this is necessary for the liquidation (winding up) of the deceased’s estate.

Article 4:224 Priority for the creditors of the estate
Only after all known creditors of the liquidated estate of the deceased have been satisfied completely, the other creditors of an heir may recover their debt-claims from the assets of the deceased’s estate.

Article 4:225 Tracing unknown heirs
- 1. When not all heirs are known or there is uncertainty about their number or identity, the liquidator must trace and call for them through an announcement in well read newspapers or by using other efficient means of communication.
- 2. Where a liquidator has been appointed because the deceased’s estate was entirely or partly left unmanaged, the liquidation ends as soon as all heirs have accepted to administer and manage the estate and all liquidation costs, already made, are paid.

Article 4:226 Distribution of a surplus at the end of the liquidation (winding up)
- 1. If the liquidation (winding up) of the deceased’s estate has been completed and has ended with a surplus, then the liquidator appointed by court hands over the remaining assets to the heirs or, if the deceased’s estate has been apportioned (divided) pursuant to Article 4:13, to the spouse of the deceased. Where there are no heirs at all, where it is unknown if there are any heirs or where the heirs are not prepared to accept the remaining assets of the deceased’s estate, the liquidator hands these assets over to the State.
- 2. When the heirs who are prepared to accept the remaining assets are only entitled to a part of the deceased’s estate, the liquidator ensures that the estate shall be apportioned (divided) first. After that, he hands over to the State what has been apportioned (divided) to the unknown heirs or to the heirs who did not cooperate in the apportionment (division) of the estate.
- 3. The State is entitled to sell the assets it received from the liquidator; it may only sell registered assets at a public sale, unless the Subdistrict Court has given its permission to sell the registered assets on the private market or to a buyer already recommended.
- 4. Where an asset of the deceased’s estate or something that has taken its place, is not claimed by a person within twenty years after the devolvement of the estate, this asset or its replacement shall belong to the State.

Section 4.6.4 Apportionment (division) of the deceased’s estate

Article 4:227 Applicable provisions
Without prejudice to the regulations that apply to an apportionment (division) of every community of property, the following provisions of this Section apply to the apportionment (division) of a deceased’s estate.

Article 4:228 Imputation of debts
- 1. The debts of the deceased’s estate that, upon the request of one or more of the other heirs, are imputed at the apportionment (division) to a share of a specific heir, belong to the total debts that were still indebted by this heir to the deceased.
- 2. Also the debts as meant in Article 4:7 paragraph 1 under point (f) up to and including point (h) of an heir to one of the co-heirs, as far as these debts are due and demandable at the moment of the apportionment (division), are imputed, upon the request of this co-heir, on his behalf to the debtor’s share in the deceased’s estate.

Article 4:229 Restoration of gifts
- 1. The heirs must on behalf of their co-heirs restore the value of the gifts they have received from the deceased, as far as the deceased has ordered this in his last will or when he made the gift.
- 2. A legal duty to restore a gift, imposed upon the beneficiary when the gift was made to him, can be made undone in the last will of the testator.

Article 4:230 Restoration of gifts by heirs with a right of representation
Heirs who are called to the deceased’s estate by right of representation must not only restore the gifts that they have received themselves from the deceased, but also the gifts that are received from the deceased by the person they now represent and that should have been restored by this person if he would have been an heir himself.

Article 4:231 Restorations of gifts belonging to a marital community of property
Where the beneficiary of a gift, that was made to him by the deceased, is married under a marital community of property or under a nuptial agreement providing one or more marital equalization obligations as meant in Section 1.8.2, the entire gift must be restored, unless the testator has indicated the opposite in his last will.

Article 4:232 A restoration has no effect on an heir’s liability
- 1. The liability of the heirs towards the creditors of the deceased’s estate is not effected by an obligation to restore a received gift.
- 2. When another person obtains the share of an heir in the deceased’s estate, he also obtains this heir’s right to claim a restoration of gifts and this heir’s duty (obligation) to carry out a restoration of gifts.

Article 4:233 Valuation of the gifts to be restored
- 1. An obligation to make a restoration of gifts means that at the apportionment (division) of the deceased’s estate the value of the gift is deducted from the value of the share of the heir who is compelled to restore the part of the deceased’s estate to which he and the heirs, on whose behalf the restoration must take place, are entitled, increased with the amounts these heirs mutually are compelled to restore. The value of the gifts is calculated in the way as results from Article 4:66; this value is raised with an interest of six per cent per year, accruable as from the day that the deceased’s estate has devolved. Articles 4:68 and 4:70 paragraph 3 apply accordingly.
- 2. An heir is not obliged to a restoration of gifts as far as the value of the gifts exceeds his share in the deceased’s estate.