How much tax do I have to pay on a succession?
Last update: 10/3/2012
The conditions (exemptions, allowances) and tax rates vary considerably from one region to another (Wallonia, Flanders, Brussels-Capital). The tax rates depend on the degree of kinship and can be as high as 80% when there is no family relationship.
Depending on the regions, legal cohabitants, and even simple de facto cohabitants, are, if certain conditions are satisfied, taxed as married couples and therefore at a more advantageous rate.
Detailed information
How much inheritance tax?
Brussels-Capital Region – Succession Duties Code
Flemish Region – Succession Duties Code
Walloon Region – Succession Duties Code
Can the estate be subject to taxation in one or more Member States? Are there double taxation agreements?
Click here for the list of treaties and international agreements on succession duties concluded by Belgium.
Click here for the list of all double taxation preventive conventions concluded by Belgium.
Useful links concerning the Belgian law of succession:
Website of the Belgian notariat: http://www.notaire.be (FR) and http://www.notaris.be (NL): information on succession law and possibility to search for a civil law notary, for example according to languages spoken.
Website of the Ministry of Finance: http://minfin.fgov.be and tax database: http://ccff02.minfin.fgov.be/KMWeb
www.belgium.be
