Who owns the assets before succession?

An asset may belong to one partner, both partners, a Dutch private limited company or another structure. A mortgage, family loan, compensation claim or contractual beneficiary may sit alongside it. The family’s aggregate value therefore does not yet show what falls into the estate.

It is particularly important not to record company assets as the shareholder’s personal property. The family owns an interest in the company; real estate, cash and liabilities inside it have their own legal layer.

For a working map, the asset category, expected owner, related liability, country and source document are enough. The status remains ‘stated’ until the source has been found or reviewed.

This approach does not require account numbers or addresses. It shows where the family’s expectation rests on evidence and where it rests only on habitual use of an asset.