Expat dying in the Netherlands: five things that work differently

What is different is everything that happens around that core. Repatriation, two jurisdictions, family abroad needing visas, tax obligations in two countries, and the language barrier in legal proceedings — none of these are problems Dutch families face. For the roughly 2.9 million residents of the Netherlands who were born abroad (CBS, 1 January 2024), they are all foreseeable and worth thinking through before the moment of need.

This longread covers the five most consequential differences.

1. Repatriation of the body

The first decision the family will face, sometimes within hours of the death, is whether the funeral takes place in the Netherlands or whether the body is repatriated to the country of citizenship or origin. This is not a question that can be left until the next day; the legal and practical clock starts immediately.

If the choice is repatriation, the uitvaartondernemer organises it — many Dutch funeral companies have direct experience with international transport, and there are also specialised repatriation companies. The body must be embalmed and placed in a hermetically sealed zinc coffin (zinken kist), as required for international air transport. The package of documents required is substantial:

• akte van overlijden, issued by the gemeente
• laissez-passer voor stoffelijk overschot (transit pass for human remains), issued by the gemeente where the person died; not needed within the Benelux
• apostille or full legalisation, through the rechtbank, so the documents are recognised in the destination country
• a consular death certificate from the embassy or consulate of the country of citizenship
• in case of an unnatural death only: permission (verlof) from the officier van justitie (public prosecutor)
• a medical certificate confirming the absence of infectious diseases
• a transport declaration from the uitvaartondernemer for the airline

Costs vary widely by destination, airline and what is included, and often run to several thousand euros; ask the uitvaartondernemer for a written quote. The timeline is usually one to four weeks, depending on document processing and flight availability.

A simpler and substantially cheaper alternative is cremation in the Netherlands followed by repatriation of the ashes, which can be transported by airline as accompanied baggage with documentation. For families on a budget, this is often the practical compromise.

Two practical points are worth knowing in advance. First, if the deceased held an uitvaartverzekering (funeral insurance) policy in the Netherlands, it may or may not cover repatriation — some policies do, others cap reimbursement at the cost of a Dutch funeral. Worth checking before assuming. Second, the standard six-working-day deadline for burial or cremation in the Netherlands can be extended by the burgemeester (mayor) on application, where the wait is for international transport or for family arrival.

2. Two jurisdictions: where is the will valid?

Inheritance is the area where expats most often discover, too late, that planning under Dutch law alone is not enough.

The framework is the Brussels IV Regulation (EU Regulation 650/2012; Ireland and Denmark are not bound by it). Its default rule: the law of the country of last habitual residence applies to the entire estate. For someone who has lived in the Netherlands for the past several years, that means Dutch erfrecht (inheritance law) — including the Dutch legitieme portie, a compulsory money claim for children (not the spouse).

There is one important exception. The deceased can have specified, in their will, that the law of their country of citizenship should apply instead. This is called a rechtskeuze (choice of law). A Polish citizen living in the Netherlands could, for example, have written in their Dutch or Polish will that their estate is to be governed by Polish law. The choice must be explicit and made before death.

Brussels IV applies to anyone whose last habitual residence was in the Netherlands, whatever their nationality. Non-EU citizens can also choose the law of their nationality in their will; how their home country treats the estate still needs specialist advice from a notaris with international experience.

For expats, the practical recommendation that recurs in KNB (notaris) guidance is to consider two coordinated wills — one under Dutch law, covering Dutch assets, and one under the law of the country of citizenship or origin, covering assets there. The two must be drafted to work together rather than against each other; otherwise one can accidentally revoke the other. This is specialist work for a notaris with international practice.

A separate question is recognition. A will validly executed under Dutch law (almost always notarised) is recognised across the EU under Brussels IV. Recognition outside the EU varies: many countries accept apostilled and translated Dutch wills; some require additional formalities; a few do not recognise foreign wills at all and require local execution.

3. Family abroad: visas for funeral attendance

Dutch law sets a default of six working days between death and burial or cremation. For families spread across multiple countries, this is often too short.

Schengen visas for the Netherlands are handled by the Ministry of Foreign Affairs (through NetherlandsWorldwide and partners such as VFS Global), not by the IND. Under the EU Visa Code the standard decision time is 15 calendar days, which can be extended to 45; in busy periods the Netherlands currently quotes around 25 calendar days. In urgent humanitarian cases, such as a funeral, relatives can ask for an urgent appointment and faster handling, but this is not guaranteed. Useful attachments typically include:

• the akte van overlijden or, if not yet issued, a written statement from the uitvaartondernemer
• an invitation letter from the family member in the Netherlands
• proof of family relationship
• proof of return travel and accommodation

Practical advice: contact the consulate or visa service within the first 24 hours, in parallel with the funeral arrangements, and be explicit that this is an urgent humanitarian case.

If family members cannot arrive within the standard six working days, the uitvaartondernemer can request an extension from the burgemeester (mayor) — often granted, particularly for international families. Extensions of one or two weeks are routine; longer is possible but increases cost (additional koeling, opbaring fees) and complexity.

For relatives within the EU/Schengen, no visa is required, but flight availability and price during a sudden bereavement can still be a constraint — particularly for relatives in eastern or southern Europe outside the major hubs.

4. Tax: dual citizenship and dual obligations

Inheritance tax (erfbelasting) and the tax position of the surviving family can become complicated quickly when more than one country is involved.

In the Netherlands, erfbelasting is owed on the estate of anyone who was a Dutch resident at the time of death. For ten years after emigration, Dutch citizens are still considered Dutch residents for erfbelasting purposes (the "tien-jaarstermijn"). For non-Dutch citizens, the residence test applies in the standard way. Rates and exemptions vary by relationship to the deceased — spouses and registered partners benefit from substantial vrijstellingen (exemptions), children less so, more distant relatives least.

The country of citizenship may also tax the same estate, particularly if the deceased held assets there or held that country's citizenship. Some countries — notably the United States — tax their citizens on worldwide assets regardless of residence. Others tax only on assets located within their borders.

The Netherlands has inheritance tax treaties with only a few countries (such as Switzerland, Sweden, Finland, the United States, Israel, the United Kingdom and Austria). Where such a treaty exists, it allocates taxing rights between the two countries. Where there is none, Dutch unilateral rules (the Besluit voorkoming dubbele belasting 2001) can still give relief for some foreign tax, but double taxation is not always fully avoided.

Specific positions worth understanding before death rather than after:

• Dual citizenship. The Netherlands taxes mainly on the basis of residence; the one exception is the ten-year rule above for Dutch nationals who emigrate. The country of the second citizenship may tax on citizenship; this is a question to ask a tax adviser early, particularly for US citizens, where ongoing US tax obligations apply throughout life and after death.
• Cross-border pension entitlements. Surviving partners may be entitled to ANW (Algemene nabestaandenwet) in the Netherlands if the deceased was insured here, and to a survivor pension from a pension fund in the country of origin. SVB and the foreign pension institution should be notified separately.
• Property in the country of origin. Often subject to local inheritance tax in addition to Dutch erfbelasting, with treaty offsets where available.

Specialist advice from a fiscalist (tax adviser) experienced in international estates is, for most expat families, money well spent before the death rather than after.

5. Language barrier in legal proceedings

The Netherlands is one of the most English-friendly countries in Europe, and many uitvaartondernemers, huisartsen and notarissen work fluently in English. But the legal and administrative backbone of the system runs in Dutch.

Specifically:

• The akte van overlijden, the verklaring van erfrecht, the will held by the notaris and the documents from the gemeente are in Dutch.
• For court proceedings (succession disputes, contested wills), and for some notarial acts where the parties do not speak Dutch, a beëdigd vertaler (sworn translator) is typically required.
• For dealings with government agencies — the gemeente, the Belastingdienst, the SVB — the right to an interpreter exists in principle, but the family often has to ask for it, and not all branches can arrange one quickly. A Dutch-speaking friend or colleague is often the practical solution.
• The Belastingdienst publishes major forms in English and runs an English-language helpline for international tax questions; the SVB does similarly for pensions and benefits.

What helps in practice: choose an uitvaartondernemer who works in English from the first call; ask the notaris explicitly whether they have international/expat practice; build the language fluency requirement into the choice of professional advisers, not after.

For complex matters — contested inheritance, disputes between heirs in two countries, unusual asset structures — there are several Dutch law firms with explicit expat practices. The KNB (notaris.nl) has a search function that includes a language filter.

Where to start

For expats with the time and energy to plan, the order of operations that recurs in expat-focused legal and funeral guidance is roughly:

1. Decide, in principle, between burial or cremation in NL versus repatriation. Discuss with the family in the country of origin.
2. Check existing uitvaartverzekering (or take one out) and confirm whether it covers repatriation.
3. Consult a notaris with international experience about a Dutch will, with a rechtskeuze if relevant, and consider whether a coordinated will in the country of citizenship is needed.
4. Map out the tax position with a fiscalist if there are assets in more than one country, dual citizenship, or US obligations.
5. Identify a Dutch primary contact — friend, colleague, neighbour — who could act as the first responder if family is far away. This is often more important than the legal documents.
6. Record everything in a place the right people can find.

The aim is not to remove the complexity. It is to remove the surprise.

In the app

In My Farewell Wishes you can record whether you would like to be repatriated. In Legal Papers you note which documents you have and where they are kept, and in Guide for Your Family you list the people you trust, with a note on the role you'd like each to play — including the Dutch contact who would act first. You fill it in at your own pace, and it becomes part of your Zorgmap, a private PDF you print or hand over to the person you trust; your family cannot open the app itself.

Request access →

Closed beta — access by invitation.

Sources

1. NetherlandsWorldwide (Ministry of Foreign Affairs) — Schengen visa processing times. https://www.netherlandsworldwide.nl/visa-the-netherlands/waiting-time-after-visa-application
2. EU Visa Code (Regulation 810/2009, art. 23) — 15 calendar days, extendable to 45.
3. Belastingdienst — erfbelasting and international situations. https://www.belastingdienst.nl
4. Ondernemersplein — transporting human remains (laissez-passer, permission of the officier van justitie after an unnatural death). https://ondernemersplein.overheid.nl/wetten-en-regels/stoffelijk-overschot-vervoeren/
5. EUR-Lex — Regulation (EU) 650/2012 (Brussels IV). https://eur-lex.europa.eu/eli/reg/2012/650/oj
6. KNB — Royal Notarial Association, international inheritance guidance. https://www.notaris.nl
7. CBS — population by country of birth, 1 January 2024. https://www.cbs.nl