The new inheritance law that entered into force on 1 January 2003, has strengthened the position of the surviving spouse. The statutory division as contained in the Act contains the basic rule that all property and debts pass to the surviving spouse. The children therefore receive a claim on the surviving spouse for the amount of their statutory share, but this is only due and payable after the surviving spouse's death.

The new scheme has proved to be fairly rigid and in many cases not nearly adequate enough. The surviving spouse may undo the statutory division, but must do this within three months of his/her spouse's death. This is felt by many to be too short a period, particularly with more complex estates. That is why it is advisable in many situations to deviate from statutory inheritance law and draw up a more flexible will.

The civil-law notaries of CMS Derks Star Busmann can provide you with information on how to achieve a favourable arrangement for tax purposes, certainly if you have your own company. They can also arrange other matters for you, such as guardianship, administration and the appointment of an executor. In addition, the lawyers and civil-law notaries at CMS Derks Star Busmann will assist you in winding up an estate for which you have been appointed beneficiary or executor.