Inheritance: what needs to be arranged before you sell the house?
TLDR: Before you can sell an inherited house, a few things need to be arranged. You choose how to accept the inheritance, the civil-law notary draws up a certificate of inheritance and the heirs agree on who does what. Inheritance tax also needs attention.
Selling a house from an inheritance means that the heirs sell the home of the deceased, once it is clear who the heirs are and how they accept the inheritance.
Together with your brothers or sisters, you have inherited your father's or mother's house. You want to sell it, but where do you start? An inheritance comes with choices and paperwork that are best arranged in advance.
In this blog, you can read what needs to be arranged before you sell the house, so the sale can go ahead without delay.
How do you accept the inheritance?
As an heir, you choose how to accept the inheritance. There are three options:
- Accepting unconditionally. You inherit all assets and also all debts, even if the debts exceed the assets.
- Accepting under benefit of inventory. You become an heir, but you do not have to pay debts out of your own pocket. The creditors are paid first, and what remains is then divided.
- Rejecting. You renounce the inheritance and do not become an heir.
To accept under benefit of inventory or to reject, you make a declaration at the district court. Note: if you sell items from the estate, that can count as accepting unconditionally. Are you unsure whether there are debts, or is the mortgage higher than the value of the house? Then ask the notary for advice first.
Why do you need a certificate of inheritance?
In a certificate of inheritance, the notary establishes who the heirs are and whether there is a will. With this certificate, the home can be registered in the names of the heirs. Without it, the sale cannot be completed at the notary. So request the certificate in good time.
What does an executor do?
A will can appoint an executor. The executor settles the estate: paying debts and arranging the inheritance tax. Dividing the house and other assets is up to the heirs.
If there is no executor, the heirs decide about the house together. If one heir wants to keep the house, they can buy out the others. You can read more about this in our blog about buying your parents' house as an heir.
When do you file the inheritance tax return?
After a death, the heirs receive a tax return letter from the Dutch Tax Administration (Belastingdienst). It states the filing deadline. For a death in 2026 or later, that deadline is 20 months after the death. For a death in 2025 or earlier, it was 8 months.
The value of the house counts towards the inheritance. A valuation gives you something to go on, also for the sale.
What do the heirs agree on together?
- Whether you sell the house or one of you takes it over
- Who is the point of contact for the estate agent and the notary
- What happens to the contents of the house
- How the proceeds are divided
Frequently asked questions
Can you sell the house before the certificate of inheritance is ready?
You can prepare the sale, but the certificate of inheritance is needed for the transfer at the notary.
What if the mortgage is higher than the value of the house?
Then accepting under benefit of inventory is often advised. That way you are not personally left with a residual debt. Ask the notary for advice.
Can I take things from the house?
Be careful. If you keep items from the estate for yourself, that can count as accepting unconditionally. It is better to store items temporarily until the choice has been made.
Do all heirs have to agree to the sale?
Yes. Without an executor with additional powers, the heirs decide about the house together.
Is everything arranged and would you like to know what the house is worth? Read more about selling with Hier Makelaars. We take the time for your questions.
