You decide how to deploy your capital to support your lifestyle. With Forward planning (only in Dutch) we map out your asset development so that you can make well-informed decisions.
"}},{"componentType":"paragraph","title":"Who will have control over your assets?","richBody":{"value":"Consider estate planning: the smart transfer of your assets to your children or grandchildren. You decide who will gain control, when you transfer your assets, and under what conditions. This goes beyond gifts and wills. Also consider prenuptial agreements and the management of your assets if you are no longer able to do that yourself.
"}},{"componentType":"paragraph","title":"Are your prenuptial agreements still appropriate?","richBody":{"value":"Your prenuptial agreement affects both gifts, inheritance and income tax. You may have drawn it up in the past to protect your partner against bankruptcy or divorce. But now that your business has been sold it is time to check whether it still suits your situation. Do you and your partner still have a fair distribution of assets? Do the terms still match your current wishes?
"}},{"componentType":"sectionTitle","title":"Do you already have a will?"},{"componentType":"paragraph","richBody":{"value":"If you don't make any arrangements, the (Dutch) legal inheritance rules apply. Your partner and children will then inherit equal shares with children receiving their portion only after the surviving parent passes away. But perhaps you want things to be different. With a will you can determine who gets what, when, and under what conditions. Essential for your estate planning.
"}},{"componentType":"paragraph","title":"Example: inheritance for grandchildren","richBody":{"value":"In 2026 each grandchild is entitled to a tax-free inheritance of €26,230. Grandchildren are not legal heirs. Therefore a will is needed to ensure they do receive this amount. This way, you save inheritance tax for the other heirs (for example, your children).
"}},{"componentType":"paragraph","title":"Do you want to make a gift to your grandchildren?","richBody":{"value":"Our Forward Planning allows you to see whether you have the financial means to make gifts. We can help you choose the right form of gifting that suits your situation.
"}},{"componentType":"paragraph","title":"Consider a living will","richBody":{"value":"A will covers what happens after death. A living will allows you to determine who can act on your behalf if you are no longer able to do that yourself, for example in the event of dementia . This includes authorizing someone to make payments, manage your investment portfolio or continue your gifting strategy to family members or charities. A living will is therefore a vital component of your estate planning strategy. Finally, also consider the articles of association of your holding company, as they must align with the chosen estate planning strategy.
"}},{"componentType":"sectionTitle","title":"Why estate planning is important"},{"componentType":"paragraph","richBody":{"value":"Estate planning is never one-size-fits-all. You have unique wishes and goals. We look forward to having a constructive conversation with you about what suits you and your family.
Written by Robert Mantel and Stef Goossens, Tax Expertise Managers.
"}},{"componentType":"accordion","accordionList":[{"title":"Based on the situation as of December 23, 2025","richBody":{"value":"The information provided by ING in this article is not an offer, advice, or financial service and is solely intended to inform you and provide practical tips. We always recommend consulting a specialist regarding your financial and/or wealth planning. This article has been compiled with the utmost care. However, it may contain inaccuracies or omissions. ING is not liable for any damage (of any kind) resulting from the use of the information provided. No rights can be derived from the information. Any rates mentioned are indicative and not binding for ING. All rights and changes reserved. This is a publication of ING Bank NV, registered in Amsterdam.
"}}]},{"componentType":"linkList","iconTitle":{"title":"Read more"},"textLinks":[{"url":"/en/private-banking/wealth-planning/business-transfer","text":"Transferring your business?"},{"url":"/en/private-banking/knowledge-and-insights/entrepreneurship/business-transfer-investment-gilde","text":"How Gilde-BT ensured a smooth business succession"},{"url":"/en/private-banking/knowledge-and-insights/entrepreneurship/business-transfer-right-timing","text":"How timing and trust enables a successful business transfer"}]}]},"complementaryZone":{"flexComponents":[{"componentType":"cards","cards":[{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Make an appointment","intro":"Let's start a conversation.","image":{"transformBaseUrl":"https://assets.ing.com/transform/3e538078-976f-4b74-b49c-90d7cd895df2/Web-12","type":"image","width":307,"original":"https://assets.ing.com/m/1d41bac33a10b194/original/Web-12.svg","extension":"svg"},"link":{"url":"/en/private-banking/customer-service"}},{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Log in to My ING","intro":"Quick insights into your financial situation","image":{"transformBaseUrl":"https://assets.ing.com/transform/33c4e3a2-7e3d-47a1-9c6f-1993eedcdb8c/Web-13","type":"image","width":307,"original":"https://assets.ing.com/m/5aecfb619a645cd6/original/Web-13.svg","extension":"svg"},"link":{"url":"https://mijn.ing.nl/login"}}]}]}}}