In another article on our website, we discuss inheritance and gift tax in Curaçao. In this article, we explain who is entitled to what in an estate when the deceased (the testator) was resident in Curaçao. To keep things clear, we do not address situations such as half-siblings, stepchildren, foster children, and other special cases.
Inheritance and gift law in Curaçao is extensive and complex. The National Ordinance on Inheritance and Gifts (Landsverordening erfrecht en schenking) alone consists of no fewer than 79 pages filled with complex legal material. It is impossible to summarize all details in a single article, partly due to the many specific situations, exceptions, and special circumstances involved. This article provides only general information, and we cannot guarantee that all information is current and correct. We therefore recommend contacting a legal professional who specializes in inheritance and gift law in Curaçao, such as a notary.
Drawing Up a Will or Last Testament
It is advisable to draw up a will during your lifetime so that you can decide for yourself what happens to your assets after your death. A will is drawn up before a notary by means of a notarial deed. This deed is registered by the notary in the Central Register of Wills (Centraal Testamentenregister) and can later be revoked or amended, as long as you have legal capacity. It is also possible to draw up a private (handwritten) document, but this must meet certain conditions and must be deposited with a notary for safekeeping. It is wise to contact a notary first regarding this.
A self-written document that is, for example, kept at home is not legally valid as a last will. However, certain movable assets such as clothing, books, and jewelry may be allocated through a handwritten document that is numbered, dated, and signed.
Statutory Share and Disinheritance in Curaçao
Curaçao’s inheritance law is regarded by experts as modern. Unlike in the Netherlands, it is possible in Curaçao to completely disinherit a child, meaning that he or she no longer has any entitlement to the estate. In the Netherlands, a child is always entitled to a statutory share (the “legitieme portie”), but this does not apply in Curaçao.
Who Is Entitled to (Part of) the Estate?
A will determines who receives what from an estate. If the deceased did not leave a will, the estate is distributed according to Curaçao’s statutory succession rules (wettelijke verdeling) . Curaçao law distinguishes four groups:
Group 1: the spouse of the deceased who is not legally separated (“not separated from bed and board”) and the children;
Group 2: the parents of the deceased and his or her siblings;
Group 3: the grandparents of the deceased;
Group 4: the great-grandparents of the deceased.
First, it is assessed whether there are heirs in Group 1. If so, the estate passes entirely to the persons in this group. In that case, the persons in Groups 2, 3, or 4 receive nothing. If there are no heirs in Group 1, the assessment moves on to Group 2, and so on.
All heirs within the same group receive an equal share. This means that the spouse receives the same share as a child of the deceased. If an heir has already died or is otherwise unable or unwilling to claim the inheritance, his or her share passes to the substitute heirs. For example, if one of the deceased’s children has already died or renounces the inheritance, the right to that share passes to his or her substitutes, such as a spouse or children. Inheritance continues up to the sixth degree of kinship; beyond that, it does not extend. If there are no heirs at all, the estate devolves to the Country of Curaçao.
When Do You Lose Your Right to an Estate?
A person who is entitled to an inheritance may lose that right due to certain circumstances. In such cases, the person is deemed “unworthy” to benefit from the estate. This occurs automatically in the following situations:
- A final conviction for killing the deceased, attempting to do so, or participating in the preparation thereof.
- A final conviction for an intentional crime against the deceased for which Curaçao law provides a maximum prison sentence of at least six years, or for an attempt, preparation, or participation in such a crime.
- A final court ruling establishing that the person made a malicious accusation for a crime punishable by a maximum prison sentence of at least four years.
- If the person forced or prevented the deceased from drawing up a will.
- If the person embezzled, destroyed, or falsified the deceased’s will.
This unworthiness may be lifted if the deceased explicitly indicated that he or she forgave the behavior in question.
Debts in the Estate
An estate consists of both assets and debts that remain after death. An estate can therefore also be negative. This occurs particularly often if the deceased did not own a home. If you accept a negative estate, the debts pass to you. Fortunately, you can renounce an inheritance or accept it under benefit of inventory. A legal representative of an heir, for example in the case of a minor or someone under guardianship, may not accept an inheritance unconditionally on behalf of that heir. For a renunciation, the representative must obtain authorization from the court.
Renouncing an Estate or Accepting Under Benefit of Inventory
It is possible to renounce an inheritance or to accept it under benefit of inventory. You may, for example, refuse an inheritance as a matter of principle or in order to avoid assuming debts. It is also possible to wait and see what the estate consists of. In that case, all debts are first settled, and whatever remains is distributed among the heirs.
Acceptance of an Inheritance
You may only accept the estate in full, accept it under benefit of inventory, or renounce it entirely. It is not possible to accept only part of an estate. In principle, the decision is irreversible, meaning that you cannot later change your mind.
It is important not to carry out certain actions after renouncing an inheritance or accepting it under benefit of inventory. For example, if an heir intentionally removes, conceals, or otherwise withdraws assets from the estate, the debts of the estate become the responsibility of that heir. The heir is then fully liable with his or her entire personal assets, even after renouncing the inheritance. If the inheritance has been accepted under benefit of inventory and a distribution is made to an heir, creditors may recover their claims from that heir up to the value of what the heir has received from the estate.
A Loved One Has Passed Away: What Now?
If a loved one passes away, it is advisable to contact a notary at short notice. The notary can provide advice and determine whether a will exists, who the heirs are, and who is authorized to administer the estate. The notary can also draw up a certificate of inheritance, which may be required, for example, to access the deceased’s bank account or to sell the deceased’s property.
Disclaimer: This blog contains concise information about inheritance law in Curaçao. We cannot guarantee that this information is error-free, complete, or up to date. No rights can be derived from our blogs.
Have we made a mistake, or has something changed? Please send an email to robin@livinggoed.com. We would be grateful.
