Living will

In an ordinary will, you arrange everything for when you are no longer around. But what if a situation arises where you can no longer make your own decisions (temporarily)? For example, if you are no longer able to manage your own affairs due to dementia, an accident or illness. In a living will, you can arrange matters for those situations and/or determine who may do so on your behalf. Such a person who may then act is known as a life executor.

A living will can consist of:

• one or more powers of attorney. In your living will, you can grant power of attorney to one or more people to look after your interests. The power of attorney can also be limited to certain actions. For example, you can give person X power of attorney over your financial affairs and authorise person Y to look after all your interests in the medical field;
• wishes regarding finances, home, business and other matters;
• wishes regarding (medical) care (treatment order, treatment ban, euthanasia declaration, donor codicil);
• appointment of one or more supervisors. People can change and for that reason it is wise to appoint a supervisor. If a supervisor is appointed, the trustee will have to give periodic accounts to the supervisor;
• wishes regarding donations, whether you want to (continue to) make them and, if so, under what conditions;
• regulations to avoid paying too much inheritance tax upon death.

If you have not made a living will and can no longer manage your affairs yourself, it is not the case that a spouse or someone else is automatically authorised to do so. If that situation arises, an administrator, mentor and/or curator must be appointed. Such a person is appointed by the subdistrict court at the request of a family member, the public prosecutor or the institution where someone is staying. If no one takes action, nothing happens and the risk of abuse increases.

Since the cantonal judge does not know your wishes, he is obliged by law to proceed very carefully. For this reason, the cantonal judge will not give permission to the administrator to make gifts to the (grand)children, for example, without further ado. This may result in more inheritance tax being due upon death. Or that a high own contribution to the care institution has to be paid as a result.

Incidentally, in a living will you can also grant powers to another person for the period when you are still perfectly capable of managing all matters yourself. For example, because you find it more pleasant if someone else can do this now or because this is necessary due to a long stay abroad.

The original living will remains with us in the safe and that is registered in the Central Register of Living Wills. This register does not disclose the contents of the living will, but purely the fact that there is a living will and with which notary. Thus, the living will can always be found.

For more information on living wills, please contact us. We will be happy to advise you.