Statutory division and wills
Without a will providing otherwise, statutory division applies where a deceased spouse or registered partner leaves children. The surviving partner receives assets and debts; children receive monetary claims. Those are generally payable later, with legal exceptions such as bankruptcy or debt restructuring of the survivor. A will may provide differently.
“Surviving-partner will” does not describe one uniform arrangement. Ask a notary to explain your text, including stepchildren and remarriage. An exclusion clause alone does not guarantee every intended distribution in a blended family.
Pension and annuities
Partner pension follows the applicable scheme and generally lies outside the estate. A will cannot by itself make someone a pension partner or redistribute all pension rights.
For annuities, product type, beneficiary designation and tax continuation rules matter. Insurance and bank annuities may work differently after death. Do not assume every balance is paid freely in cash to the surviving partner.
ODV and tax
An old-age obligation can be inherited but has separate tax rules for beneficiaries and payment periods. Current Tax Administration guidance incorporates changes for legatees from 2025 and allocation by joint heirs from 2026. Have the actual distribution checked against those rules.
A qualifying ODV can be exempt from inheritance tax while its payments remain taxable and the partner exemption is reduced. Interest arrangements on children’s claims do not guarantee tax savings. Take the will, policies and pension documents together to a notary and tax specialist.
What does BPH do?
Bureau Pensioen Hulp has no AFM licence. BPH provides general education and, on request, can introduce you to an external adviser using contact details only. BPH does not provide personal product recommendations, compare products for you or mediate in arranging them. Check an external adviser’s authorisation, services and fees yourself.
Frequently asked questions
Does every annuity freely enter the estate?
No. Product type, beneficiaries and tax payment rules need checking.
Is an ODV the same as unrestricted savings?
No. Separate tax conditions govern inheritance and payments.
Sources and reference date
Reference date: 28 October 2026. Check your own scheme and current conditions before deciding.