This research aims to examine and analyze the pattern of inheritance distribution as regulated in the Indonesian Civil Code, the pattern of inheritance distribution according to the Dutch NBW, the differences and similarities between inheritance distribution patterns as stated in the Civil Code and the Dutch NBW, and the preparation of teaching materials "Inheritance Law.” The inheritance law currently in force in Indonesia is no longer under legal developments in force in the world. In contracts, in other countries, such as the provisions for inheritance law in the Netherlands, it has been stipulated in a new law called the Dutch NBW. Therefore, it is necessary to carry out a comparative study between Indonesian inheritance law and Dutch NBW. The method used is presented below. This type of research is normative legal research. The approaches used in this research are the statutory and comparative approaches. The data source comes from library data. The legal materials, namely primary, secondary, and tertiary legal materials. The data collection technique uses interviews and documentary studies. Data analysis uses qualitative analysis. The research results show that the heirs entitled to receive inheritance in the Indonesian Civil Code are primarily legitimate children and illegitimate children, and the husband or wife who has lived the longest. The heirs entitled to receive inheritance in the Dutch Civil Code consist of the heir's husband/wife who are not separated according to law and their children, the heir's parents and their brothers and sisters, the heir's grandparents, and the testator's great-grandfather. The similarity between heirs who have the right to receive an inheritance between the Indonesian Civil Code and the Dutch Civil Code is that legitimate children and husband/wife have the right to receive an inheritance.