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Executor

Executor

If you have been appointed as executor, you have a number of duties according to the law. However, you are not obliged to accept the role of executor. You are free to say no. If you are going to act as an executor, you will have to apply to the notary for a declaration of executorship. This declaration will show which powers you have.

There are three types of executor:

Funeral Executor

 

You alone are authorised to arrange the funeral.

Executor

 

You make an inventory of the estate and you pay the debts of the estate. You have to make sure that the tax return is inheritance tax (timely) is done. You will ensure that the legatees receive their bequests and that other specific wishes in the will are carried out and you will keep the heirs informed of your activities in the interim.
The executor has to render account to the heirs. It is therefore important to keep the invoices and transcripts.

As executor you are not responsible for distributing assets, such as money or a house. That responsibility lies with the heirs.

Executor and settlement administrator

 

This executor has a number of additional powers compared to the 'normal' executor. The powers are clearly described in the will and it may be that this executor has powers over the distribution of the inheritance or the sale of a property.

Liable?

Are you an executor and have you been held liable by the heirs? Please contact us for an exploratory meeting on our telephone number +31 (0)26 3522 888 or by e-mail familierecht@dekempenaer.nl and ask for Nynke de Jager, our inheritance law specialist.

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