An heir is a person entitled to the estate of a deceased individual, either by operation of law or under a will.

An heir succeeds to both the assets and the liabilities of the deceased. Dutch succession law establishes a fixed order of heirs, with spouses and children ranking first.

The status of heir is relevant because it governs the distribution of the estate and liability for debts. Heirs may also accept the inheritance unconditionally, accept it subject to the benefit of inventory, or renounce it.

In practice, a notary often determines the identity of the heirs and supervises the administration of the estate, for example in connection with the sale of a dwelling or the division of bank deposits.

“As the heir of his deceased uncle, he inherited the house and the mortgage to which it was subject.”

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