Inheritance tax in Belgium

Before receiving an inheritance, the heirs and beneficiaries of the deceased are subject to inheritance tax.

How is inheritance tax calculated?

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:

  • Progressive tax brackets, according to the size of the inheritance
  • The degree of kinship between the deceased and the heir

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.

Did you know?

death certificate is the first step to be taken after a death. It comes before choosing your funeral home, which is the second step.

Furthermore, banks freeze bank accounts after a death, which can complicate access to funds. All you need to release them is a certificate of heredity.

How do I make a declaration of inheritance in Belgium?

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.

  • The declaration should be filled in by a notary or heir. Mention all relevant points relating to the inheritance in the declaration:
  • The exact makeup of the estate, i.e. assets (property, profits, collections) and liabilities (debts, expenses, financial obligations). For liabilities, attach proof.
  • The value of the listed assets
  • The list of heirs and their respective share.

After filling in this information, send the form to the Bureau Sécurité Juridique in the tax residence of the deceased.