When an estate is accepted under benefit of inventory, the statutory liquidation of the estate takes effect in principle. But what happens when it soon becomes apparent that there are hardly any assets and, moreover, not all heirs are cooperating in the settlement? A recent ruling by the subdistrict Court of the Central Netherlands (Midden-Nederland) focuses on the question of whether some heirs can request the termination of the liquidation when another heir is not cooperating.

Accepting an estate under the benefit of inventory means that the estate must be liquidated in accordance with the statutory rules. The heirs act as liquidators and are jointly responsible for settling the estate. In practice, however, it may turn out that an estate contains hardly any assets. In that case, the subdistrict court may terminate the liquidation. In a ruling dated 19 January 2026, subdistrict Court of the Central Netherlands (Midden-Nederland) ruled on a request to cancel a liquidation due to lack of assets and on the question of the extent to which heirs can submit such a request independently.

Facts

The case concerned the estate of a testator who died in 2023. The heirs had accepted the estate under benefit of inventory. Two of them requested the subdistrict court to lift the liquidation of the estate. A third heir was involved in the proceedings as an interested party.

The subdistrict court ruled that, by accepting the estate under the benefit of inventory pursuant to Section 4:198 of the Dutch Civil Code, the heirs had jointly become liquidators. This means that, in principle, they are jointly authorised to perform the duties of liquidator.

In these proceedings, however, the request was submitted by only two heirs. The registrar gave the third heir the opportunity to comment on this and to have the request heard at a hearing, but he did not make use of this opportunity.

Assessment by the subdistrict court

The subdistrict court first considers the question of whether the applicants are authorised to submit the request for termination of the liquidation. It is established that the heirs have accepted the estate under benefit of inventory. This means that, pursuant to Section 4:198 of the Dutch Civil Code, they are jointly liquidators of the estate and, in principle, jointly authorised to perform the liquidation tasks, including requesting the termination of the liquidation.

In these proceedings, however, the request was submitted by only two of the three co-heirs. The third co-heir did not respond to a letter from the registrar in which he was given the opportunity to be heard. In that letter, the subdistrict court also expressed its intention to grant the applicants the power to jointly submit the request for termination of the liquidation on the basis of Section 4:198 of the Dutch Civil Code. As no response was received, the subdistrict court ruled that the applicants may submit this request jointly without the cooperation of the third co-heir.

The subdistrict court then assessed whether the substantive conditions for termination of the liquidation had been met. Pursuant to Article 4:209(1) of the Dutch Civil Code, the subdistrict court may order the liquidation to be terminated if the low value of the estate's assets gives cause to do so. This may be the case, for example, if the estate's assets are only sufficient to partially satisfy the preferential creditors.

According to the subdistrict court, the inventory of the estate shows that the preferential creditors can only be partially satisfied from the assets belonging to the estate. The subdistrict court therefore orders the liquidation of the estate to be terminated due to lack of assets.

Read the full decision here..

Practical Implications

The decision shows that in the case of estates with very limited assets, a request for termination of the liquidation can be a practical tool for ending the statutory liquidation procedure.

It is important to note that Article 4:209 of the Dutch Civil Code stipulates that such a request can be made by the liquidator or an interested party. This means that a request to terminate the liquidation does not necessarily have to be submitted jointly by all heirs-liquidators in accordance with Article 4:198 of the Dutch Civil Code. On 19 March 2024 (ECLI:NL:GHAMS:2024:707) , the Amsterdam Court of Appeal ruled that a request to terminate the liquidation does not always have to be made jointly by all heirs-liquidators.

The decision of the subdistrict court is in line with this reasoning. Here too, it is accepted that some heirs may submit the request, while another heir does not cooperate. In doing so, the subdistrict court confirms that the lack of cooperation of one of the liquidators does not necessarily prevent a request for termination of the liquidation from being made.

At the same time, it should be borne in mind that the liquidation procedure is designed precisely to ensure the careful and orderly settlement of the estate, with protection for creditors. A request for termination of the liquidation on the basis of Article 4:209 of the Civil Code cannot therefore be granted too lightly. The assessment should not focus solely on the balance of the estate, but on whether there is actually a lack of assets within the meaning of the law.

Do you have any questions about the liquidation of an estate, beneficial acceptance or the powers of heirs? Please feel free to contact the inheritance solicitors at SPEE advocaten & mediation. We will be happy to assist you.