The heirs
The executor is therefore not necessarily an heir; often it is not even the case. The executor should only supervise that the correct parts of the estate go to the correct heirs. The will must contain a list of the heirs; these are the persons or bodies which receive (a part of) the inheritance. The foundation can therefore also be an heir. When there are more than one heir, it must be indicated precisely which part of the inheritance goes to which heir. The parts of the inheritance can be described accurately, such as, for example, a house or other material possession. You can also indicate that a part of your complete inheritance goes to a certain heir. In the case that we described, the lady had apportioned 2/3 of her complete inheritance to the foundation and 1/3 to her best friend, who was also appointed as executor.
In addition to the construction of portions of inheritance (so many parts or so many percent of the inheritance), you can also make use of bequests. A bequest is a marked out and clearly described portion of an inheritance. You can apportion a bequest of € 20,000 to the foundation, for example. When there is enough money present in your inheritance or can be obtained by the sale of portions of the inheritance, then that amount exactly is paid out, independent of the total sum of the (liquidated) inheritance.