Speciality

International issues

National borders are blurring evermore: a marriage where both partners are of a different nationality, a holiday home abroad, a business with offices abroad, Dutch people who have been living abroad for a longer period of time or who return after having lived abroad.

During the settlement of an estate, all these situations raise the question whether Dutch or foreign law is applicable. Is the Dutch court authorised to rule on a legal issue? Is the Dutch civil-law notary authorised to draw up a Certificate of Inheritance? Is Dutch matrimonial property law and inheritance law applicable to the inheritance and its administration?
 
Janus Notarieel Juristen has extensive experience in the settlement of estates where international aspects play a role. 

Matrimonial property law

It is easier for a marriage to have an international aspect than you may think.
In case of a Dutch couple who got married outside the Netherlands without signing a (pre-)nuptial agreement with a valid choice of law, it is highly questionable whether they were married under foreign law.
A couple who have been living abroad for a longer period of time may, without realising it, have to deal with the matrimonial property law of that country. Typical for international matrimonial property law, many of the local laws depend on the date of the marriage.

Inheritance law

If there are assets outside the Netherlands then essential questions become relevant, including: are the provisions and measures included in the Dutch Will also followed abroad? 

Taxes

In an international context, (the risk of) double taxation is often an issue. To prevent international double taxation, it may be possible to rely on treaties that exist between countries. If there is no treaty then the Netherlands offers an allowance to prevent double taxation via a unilateral scheme.

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Please contact us

When you engage us for the settlement of an estate, you are assured of expert, decisive and commited advisers.

Thomas Janus

+31 40 760 1660