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Couples in the Netherlands can be together in three ways in the eyes of the law: they can be married, they can have a registered partnership (an official Dutch partnership that is almost the same as marriage), or they can simply live together. Each way gives different rights about money, a home, children and what happens when one partner dies. Expat couples often find out how Dutch law sees their relationship at the worst moment: when they buy a home, after a breakup, or when one partner dies. For example, a couple who married abroad may have their shared money ruled by the law of the country where they first lived, not Dutch law. And that can change automatically after 10 years here. An unmarried partner gets nothing when the other dies, unless there is a will, and may pay 40% tax on what they do get. This guide explains the three ways, which country's law applies to you, and what to arrange so your partner is protected.
The idea in simple words
When you marry or have a registered partnership here, the law automatically protects your partner: you share what you build up together, and your partner gets your things when you die.
When you only live together, the law sees you as two strangers. Your partner gets nothing when you die, and pays a lot of tax on any gift in a will. You can fix most of this with a contract made by a notary, plus a will.
If you married in another country, the rules of that country may still decide who owns what. A notary can tell you which rules apply to you.
The most important facts
- Married abroad? The rules for your shared money and things (your The set of rules that decides what is shared between a married couple and what belongs to each one. In Dutch: huwelijksvermogensregime.) usually follow the law of your first home together after the wedding. For marriages from 1 September 1992 to 28 January 2019, it can change to Dutch law automatically after 10 years here.
- Registered partnership: almost the same as marriage in the Netherlands, but many countries don't recognise it.
- Living together: no inheritance and no partner pension without paperwork. A A notaris: a lawyer appointed by the government who makes official documents, such as contracts, wills and the papers for buying a home.'s contract for living together, plus wills, fixes most of it.
- Inheritance tax 2026: a partner can inherit €828,035 without tax. An unmarried partner who doesn't count as a partner for this tax gets only €2,769 tax-free, and pays 30% to 40% on the rest.
- In Dutch: fiscaal partner. Your partner in the eyes of the tax office. Tax partners can share some income and deductions, and their incomes are added together for allowances.: married and registered couples automatically. Unmarried couples at the same address if they meet one extra condition.
Marriage, registered partnership or living together
| Marriage | Registered partnership | Living together, with a contract from a notary | Living together, nothing arranged | |
|---|---|---|---|---|
| Shared money and things | Yes, by law, unless you sign a In Dutch: huwelijkse voorwaarden. A contract, made by a notary before or during the marriage, that sets your own rules for what is shared. | Yes, same as marriage | Only what the contract says | No, only what you own together |
| Inherits by law | Yes | Yes | No, only with a will | No, only with a will |
| Partner discount on inheritance tax | Yes | Yes | Yes, after 6 months at the same address, if the contract says you must care for each other | Only after 5 years at the same address |
| Tax partner | Yes | Yes | Yes | Only if you meet an extra condition |
| Parent of a child born in the relationship | Automatically | Automatically | Only after recognising the child | Only after recognising the child |
| Ending it | Through a judge | By agreement, without a judge, if you have no children under 18 | No official steps | No official steps |
| Recognised abroad | Almost everywhere | In many countries, not | Only as a contract | No |
Since 1 January 2018, a Dutch marriage or registered partnership starts with a limited sharing of property. What you each owned before, and gifts and inheritances, stay your own. What you get during the marriage is shared. Couples who married in the Netherlands before 2018 have a full sharing of property: almost everything is shared, including debts from before the marriage.
Married abroad: which country's law decides about your property?
Most expat couples never ask this question. But notaries and mortgage advisers will ask it when you buy a home. Which law decides about your shared property depends on the date you married, not on where you live now:
| You married | Rules that apply | If you made no choice and no prenuptial agreement |
|---|---|---|
| On or after 29 January 2019 | An EU law about married couples' property (the EU Matrimonial Property Regulation) | The law of the country where you first both lived after the wedding. If there wasn't one, the law of the country of which you are both citizens. The law doesn't change when you move. |
| 1 September 1992 to 28 January 2019 | An international agreement from 1978 (the Hague Matrimonial Property Convention) | Usually the law of your first home together. It changes to Dutch law automatically after you have both lived here for more than 10 years, or straight away if you are both Dutch citizens. |
| Before 1 September 1992 | Older Dutch court decisions | Usually the law of the country of which you are both citizens, otherwise your first home. Get advice. |
The automatic change only counts for the future. Property you got before the change stays under the old law. So a couple who has lived here for 12 years can have two sets of rules at the same time: one for what they owned before year 10, and one for what came after. Registered partnerships have their own rules: for partnerships registered from 29 January 2019, a similar EU law applies.
Example: the 10-year change
Ana and Tiago married in São Paulo in 2014, without a prenuptial agreement. They lived there until they moved to Rotterdam in March 2016. Their marriage falls under the 1978 agreement, so Brazilian law decided about their property: a system where part of it is shared. In March 2026, after 10 years here, Dutch law started to count for everything they get from then on. If they divorce, a judge may have to use Brazilian law for their savings from before 2026, and Dutch law for the rest. A notary can write a document in which they choose one law for everything. That also makes buying a home simpler.
Buying a home or starting a business? Check your rules first
Your property rules decide who owns the home, who must pay business debts, and what each of you gets after a divorce. If you run your own business, sharing property can make your partner responsible for your business debts. A notary can tell you which rules apply, write down a choice of law, or make a prenuptial agreement (or one during the marriage, called huwelijkse voorwaarden). That costs money, but much less than the fight it prevents.
The registered partnership: popular here, unknown elsewhere
A Dutch registered partnership (geregistreerd partnerschap) has almost the same legal effects as a marriage in the Netherlands. Couples like that it can be ended without a judge. But for expats there is one big problem: many countries don't recognise it. If you move to another country, or go home, your partnership may count for nothing there. That can affect inheritance, a visa for your partner, your last name, or your rights to your home.
- Ending it: if you have no children under 18, you can end it by signing an agreement made by a lawyer or notary, and having it registered at the The local government of your town or city. In Dutch: gemeente.. With children under 18, you go to a judge, like a divorce.
- Changing it: you can change a registered partnership into a marriage at your municipality. If you plan to live abroad later, a marriage is usually the safer choice.
Living together without being married
If you just live together, Dutch law mostly treats you as two separate people. Without paperwork:
- No inheritance. By law, your partner gets nothing from you when you die. Your children, parents or brothers and sisters do, even if you've lived together for 20 years.
- No partner pension, unless you arrange it. Most pension funds only pay a pension to an unmarried partner who has been registered with the fund. Funds often ask for a contract for living together.
- No money from your ex after a breakup, except for the children.
- A home in one name belongs to one person. If only one of you owns or rents the home, the other has few rights to stay after a breakup or a death.
A contract for living together made by a notary (samenlevingscontract) fixes several of these. It writes down who owns what, how you share costs, and what happens if you split up. If it says you must care for each other, you also count as partners for inheritance tax after 6 months at the same address. But it doesn't make your partner your heir. For that, you each need a A written document, made by a notary in the Netherlands, that says who gets your money and things when you die.. Many notaries offer the contract and two wills as a package. Ask for the price first.
Inheritance and inheritance tax
Which country's inheritance law? Inside the EU, the law of the country where you lived when you die counts for everything you leave behind. The exception is if your will chooses the law of your nationality. An expat who has lived here for some years will normally fall under Dutch inheritance law. If you would rather your home country's law applied, write that choice in your will.
Under Dutch law, a husband, wife or registered partner gets everything. The children get a right to their share, but it is usually only paid after the surviving partner dies too. This way the surviving partner can stay in the home.
Dutch inheritance tax (erfbelasting) is a tax on what you get when someone dies. It applies when the person who died lived in the Netherlands, wherever the money and things are, and wherever the heirs live. The 2026 numbers:
| Heir | Tax-free amount | Rate up to €158,669 | Rate above €158,669 |
|---|---|---|---|
| Husband, wife, registered partner, or a partner you live with who counts as a partner | €828,035 | 10% | 20% |
| Child | €26,230 | 10% | 20% |
| Grandchild | €26,230 | 18% | 36% |
| Anyone else, including a partner who doesn't count as a partner | €2,769 | 30% | 40% |
The partner's tax-free amount goes down if they also get a pension for surviving partners, but never below €213,915.
Example: the cost of not arranging it
Sam and Jordan have lived together in Utrecht for 3 years, without a contract. Sam has a will that leaves Jordan €200,000. When Sam dies, Jordan doesn't count as a partner for inheritance tax: there is no contract from a notary, and they haven't been registered at the same address for 5 years. So Jordan pays 30% on the first €158,669 and 40% on the rest, after the €2,769 tax-free amount: about €63,000. With a notary's contract that says they must care for each other, signed at least 6 months earlier, the tax would have been zero.
The Netherlands has inheritance tax agreements with only a few countries. If your home country also taxes the inheritance, you may pay twice, though Dutch rules against double tax help a bit. If you own property or a lot of savings abroad, get advice in both countries.
Tax partners and allowances
Married and registered couples are automatically tax partners (fiscale partners). Unmarried couples are tax partners if they are both adults, registered at the same address, and meet at least one extra condition. The most common:
- You have a contract for living together, made by a notary.
- You have a child together, or one of you has recognised the other's child.
- You are registered as each other's partner with a pension fund.
- You own the home you live in together.
- A child under 18 of one of you is registered at your address.
As tax partners, you can split shared income and deductions, such as The interest you pay on your home loan. You can take it off your taxable income. and your box 3 savings, in whatever way saves the most tax. The other side: your partner's income counts for allowances (money from the government) such as rent allowance and the healthcare allowance. And your income together decides your childcare allowance. If your partner still lives abroad, other rules apply. The tax office page linked below explains them.
Pensions and survivor's benefits
- Pension from work: check your pension fund's rules on the pension for your partner if you die (partnerpensioen). If you are not married, register your partner with the fund, and keep the registration up to date if you split up.
- State payment for surviving partners (Algemene nabestaandenwet: a Dutch benefit for a partner when someone dies.): the Sociale Verzekeringsbank: the Dutch government office for the state pension and other national insurance. only pays it if the surviving partner has a child under 18 at home, or mostly can't work. It also depends on income. It's for married, registered and unmarried partners who ran a home together. For most couples, it doesn't replace Insurance that pays money to your family if you die..
- AOW (state pension): married couples and couples who live together each get the lower AOW amount. See our guide to your Dutch pension as an expat.
Children
If you are married or in a registered partnership, the partner of the mother who gave birth is usually the child's legal parent automatically. If you are not, they must recognise the child at the municipality, ideally during the pregnancy. Our guide to having a baby in the Netherlands explains how.
Your couple's checklist
- Married or partnered abroad? Write down the date and the country of your first home together, and ask a notary which property rules apply.
- Married between 1 September 1992 and 28 January 2019? Work out when your 10 years here are up, and decide before then whether you want to choose one law.
- Living together? Think about a notary's contract that says you must care for each other, and make wills.
- Register your partner with your pension fund.
- Planning to move abroad later? Check whether your next country recognises a registered partnership.
- Buying a home together? Check your property rules before you sign, and write down who paid what.
- Expecting a child and not married? Recognise the child during the pregnancy.
Official sources and useful links
- Government.nl: marriage, registered partnership and contracts for living together
- Government.nl: property arrangements in marriage and partnerships
- Government.nl: what to think about before you marry or register a partnership
- Couples in Europe: property rules for international couples in the Netherlands
- Tax office: inheritance tax rates (Dutch)
- Tax office: who counts as a partner for inheritance tax (Dutch)
- Tax office: tax partners when one of you lives abroad
This is general information based on the rules in October 2026. International property and inheritance law depends a lot on your nationalities, where you married and where you've lived. Inheritance tax numbers change every year. Before you buy a home, start a business or make a will, ask a Dutch notary to check your situation.
