Most Dutch people living in France find it important to arrange everything properly when it comes to inheritance law. Almost always, they opt for Dutch (surviving spouse) inheritance law. This is because a significant proportion of them have children from previous relationships. And that is exactly why it is so important to have our own inheritance law applicable; the protection of the surviving relative from claims of the (step) children.

From 17 August 2015, it is possible to make a choice of law for Dutch inheritance law. This should be done in a legally validly drawn up will. This does not necessarily have to be a Dutch will at a Dutch notary. It can also be done via a will at a French notary or even with a handwritten will in France; a so-called 'testament olographe'. Just make an appointment with the French notary. The latter will draw up the will or you write it yourself by hand and file it with a French notary.

Simple comme bonjour you would think!

That this can turn out very differently in practice, Sophie discovered when she knocked on my door with her late husband Alex's handwritten will. She wanted to have a 'European Certificate of Inheritance to the surviving partner' drawn up.

The French will had indeed neatly included a 'choix de loi'. However, the French notary had advised to still include, to be on the safe side, that they would appoint each other as sole heir. "Then it would be extra clear that the surviving partner should be sole heir, as is the case in the Netherlands."

Thus, in addition to the choice of law, Alex included 'j'institue comme legataire universelle mon épouse Sophie.'

I had to make it clear to Sophie that this very addition drew a line under her protection towards Alex's children. Because of the 'choix de loi' and the fact that Alex and Sophie were married, our basic longevity law of inheritance, the statutory distribution, would apply. Sophie would receive full ownership and Alex's children would only receive a non-recoverable claim in the amount of their inheritance share. That claim would only become payable after Sophie's death.

But for this legal distribution to apply, you need a spouse and children to be heirs. By naming Sophie as sole heir (thus excluding the children as heirs), they put a rigorous line through the legal distribution. With all its consequences!

The children's legitimate inheritance became payable immediately. Should the stepchildren claim their legitimate share, Sophie was forced to pay out their inheritance shares. Fortunately, Sophie and her stepchildren were on very good terms with each other and were able to make good agreements on the payment of the inheritance parts. But things could have ended very differently!

Moral of this story: be careful when arranging Dutch inheritance law with a French notary. Well-intentioned advice and a low price of sometimes as little as €95 can have very far-reaching consequences.