After a death, the expected savings sometimes turn out to have almost disappeared. One relative refers to care costs, another suspects a gift, and nobody has complete accounts. A low balance does not yet prove an unlawful withdrawal. A usable claim requires clarity about which amount left when, who was entitled to decide on it and on what grounds it should be returned. An inheritance lawyer can define the investigation, request specific information and assess who can act on behalf of the estate.
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1. Reconstruct the assets using fixed reference dates
Start with the balance on the date of death and then work back to a point when the assets could still be explained. Use bank statements, annual statements, completion statements from sales and tax returns that are lawfully available. Do not compare an isolated recollection of sale proceeds with a single later bank balance. Care, taxes, moves and investments in the intervening period may explain the difference. For each missing document, record who probably holds it and what period it covers.
Suppose a home sold for 310,000 euros and 55,000 euros remained at death. First investigate repayment of the mortgage and where the net proceeds went. A transfer to an investment account differs from a withdrawal by a relative. Create one timeline with the date, amount, counterparty account and provisional explanation. Keep unexplained entries separate; do not count internal transfers between the deceased's own accounts twice as missing money. Check joint accounts too. Who can withdraw money as far as the bank is concerned and who owns the balance as between the account holders are different questions. Therefore look for the origin of deposits and existing agreements. The mere fact that an account bears two names does not fully explain what should happen to its balance.
2. Separate payments before and after death
A payment during the deceased's lifetime must be assessed in light of their rights and wishes. A payment afterwards concerns the administration of the estate and may require a different basis of authority. Alongside the posting date, therefore record, where available, the date when the payment instruction was given. An old direct debit executed after death requires a different investigation from a new transfer made by a former authorised representative. For reversals, check whether money actually disappeared or an earlier payment was merely corrected. Also separate funeral costs from heirs' private expenses, so the investigation does not inadvertently mix different periods and payment purposes.
Ask the person who kept the accounts to state the capacity in which they acted for each disputed transaction. Was it as a bank representative, service provider, executor or estate representative under a power of attorney? The same person may have held different roles in succession. Have the corresponding documents placed alongside the timeline. Possession of a card or login credentials does not establish that every payment made with them was also substantively authorised.
3. Investigate the explanation for each withdrawal
Ask for the specific legal basis: repayment of a loan, reimbursement of expenses advanced, a gift or a payment to a supplier. For reimbursement, request invoices and proof that the recipient previously paid those costs themselves. For an alleged loan, check the original advance, the agreements made and any earlier repayments. A description such as a family arrangement is only useful once it is clear who agreed what and when.
For example, 900 euros may have been transferred to a daughter for six months while she arranged shopping and transport. That amount is not necessarily wages, a gift or theft. Investigate the actual expenses, any remuneration and the parent's consent. Also request an explanation of amounts that do not fit the pattern. A carefully substantiated selection of ten suspicious transactions is often more useful than an accusation covering all expenditure over several years.
4. Request information with the appropriate authority
First determine who the heirs are and who may represent the estate. The Royal Dutch Association of Civil-law Notaries (KNB) explains that a certificate of inheritance clarifies this; a bank does not require that certificate in every situation. Ask the bank which documents it needs for this case and which historical records remain available. Keep its response, including any limits resulting from retention periods, so missing records can be sought promptly from other people involved.
Do not replace a targeted request with a demand that everyone involved hand over all their private records. Identify the account, period and specific relevant transactions. Ask the executor to retain the disputed entry in the file as an issue in dispute and not present a final account as though agreement has been reached on it. If information is still withheld, have the appropriate legal claim for information investigated, including the person against whom it should be brought. Also agree who will retain the documents received and how all entitled parties can consult the same version. Number the attachments and keep the original file. This allows later explanations to be linked directly to the same transaction and prevents disputes about missing pages or differing summaries.
5. An obligation to account requires a legal basis
Someone who managed finances is not automatically required, in every family relationship, to account to the heirs for all expenditure. In its judgment of 9 May 2014, the Dutch Supreme Court referred, among other things, to the legal relationship, the independence of the management and the entitled person's ability to exercise supervision. That judgment arose from a company case in Curaçao; it provides an assessment framework and does not predetermine your family dispute.
Therefore retain agreements about bookkeeping, supervision and periodic reporting. Record when the parent still checked payment instructions personally and when someone else took over management. Distinguish what you observed yourself from what others say afterwards. A request can then focus on the period of actual independent management, together with the documents needed to check that management.
6. Determine who is entitled to repayment
If the deceased had a repayment claim, it may form part of the estate. This does not mean that one heir can automatically recover their share of the inheritance directly from the recipient. Have it established whether an executor or liquidator must act, or what options the heirs themselves have. Address a payment request to the correct account and allow for outstanding estate debts before distributing money.
In the Arnhem-Leeuwarden Court of Appeal's judgment of 22 September 2026, a representative had to return money invested on the deceased woman's behalf, together with the profit, to the estate. That outcome depended on the specific management and the acknowledgement that the amount belonged to the estate. A child's personal claim, for example under a personal loan to a brother, must be investigated separately and must not inadvertently be treated as an estate claim.
7. Ask a lawyer to weigh the evidence and prospects of recovery
Bring the will, any available certificate of inheritance, the timeline and a limited list of unexplained transactions to the first consultation. Include the explanations received in full, even when they contradict your suspicions. Request an initial assessment of the legal basis, evidence, standing to bring proceedings and recoverability. A theoretically strong claim may yield little financially if the recipient no longer has assets or recovery depends on a foreign account. Obtain an estimate of costs for the information request first and any proceedings afterwards. Ask which payments represent the largest financial interests and what additional evidence is required. You can then decide whether further investigation of small cash withdrawals is worthwhile or whether the file should focus on one large transfer.
Also discuss whether urgent measures are needed to prevent further payments or loss of evidence. Have time limits and any interruption of limitation assessed for each claim; continuing correspondence alone provides no general assurance. A settlement may consist of additional information, acknowledgement of an established amount and payment by instalments with appropriate security. Agree which disputes it closes and which may still be investigated.
Frequently asked questions
Does an emptied account prove that someone committed fraud?
No. First investigate the transactions and their legal basis. Civil repayment and any criminal assessment have different requirements.
Can I immediately claim my share of the missing money?
Not automatically. A repayment claim belonging to the deceased may accrue to the estate. Your personal entitlement and the authority to bring proceedings must be assessed separately.
Must I wait until the inheritance has been divided?
Investigation and preservation of relevant records may be necessary earlier. For specific withdrawals, discuss in good time what action is possible before signing a final account.
Sources
These sources relate to this page. For a specific case, check current rules and your own documents.
- ECLI:NL:HR:2014:1089 — volledige officiële uitspraak Accessed: 2026-10-23
- ECLI:NL:GHARL:2026:6085 — volledige officiële uitspraak Accessed: 2026-10-23
- KNB — Verklaring van erfrecht Accessed: 2026-10-23
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Editorial team Inheritance law in the Netherlands
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