New rules for unequal distribution in prenuptial agreements

From 2026, new tax rules will apply to prenuptial agreements with unequal distribution, also known as fractional community property. This means that couples need to pay close attention to what is changing.

What is fractional community property?
Normally, each partner receives 50% of the joint assets. Sometimes partners deliberately opt for a different distribution, for example 70/30 or 90/10. This creates fractional community property.

Supreme Court ruling in 2024
In 2024, the Supreme Court ruled that an unequal distribution does not constitute a gift. This seemed to make it possible to save on inheritance and gift tax. However, the government considers this an undesirable arrangement.

New rules from 2026
That is why the law is changing. From 2026, clear rules will apply:

• Everything above 50% counts towards gift or inheritance tax.
• You cannot provide evidence to the contrary. The tax therefore always applies.
• Only prenuptial agreements drawn up before 18 April 2025 are subject to transitional law. If you change them later, the new law will apply immediately.

What does this mean for you?
The consequences can be significant. That is why it is important to take action now:

• Check whether your prenuptial agreement falls under transitional law.
• Avoid making unnecessary changes to existing agreements.
• Also take into account the effects on inheritance tax and the legitimate portion of children.