Before receiving an inheritance, the heirs and beneficiaries of the deceased are subject to inheritance tax.
The heirs of the deceased must send a declaration of inheritance to the tax authorities. This step is one of the many formalities after death. The inheritance tax is calculated on the basis of this declaration form. The calculation of inheritance tax in Belgium depends on:
If the death takes place in Belgium, you have 4 months from the date of death to file your declaration of inheritance. After this period, each heir risks a fine of €25 per month overdue.
A further period of 2 months is added to the deadline for filing the declaration of inheritance in order to pay the inheritance tax.
You live in the Capital-Brussels and Walloon Region
After the death of a loved one, the Bureau Sécurité Juridique will contact you about declaring the inheritance. The letter comes with a form to be filled out by you. The form can also be found on the Ministry of Finance website, or in a Bureau Sécurité Juridique.
After filling in this information, send the form to the Bureau Sécurité Juridique in the tax residence of the deceased.