⚠️ Important disclaimer: This page provides general factual information about how Belgian inheritance tax works. It does not constitute legal, tax or financial advice of any kind. The rules are complex and depend heavily on individual circumstances, including domicile, family structure, type of assets, and applicable treaties. Always consult a qualified notary or tax adviser before making any decisions.
How Belgian inheritance tax works
Belgium is a federal country divided into three regions, each of which has its own inheritance tax (and gift tax) legislation, rates, and exemptions:
- Flemish Region: erfbelasting (NL)
- Brussels-Capital Region: droits de succession / erfbelasting (FR/NL)
- Walloon Region: droits de succession (FR)
The tax is levied on the net value each heir receives. Rates are progressive and vary by region and by the relationship between the heir and the deceased.
Which region's rules apply?
The applicable region is determined by where the deceased had their fiscal domicile (official registered residence for tax purposes) at the time of death. Not where the property is located, and not where the heirs live.
The "5-year rule" for people who moved
If the deceased moved between Belgian regions in the last 5 years before death, the region where they spent the most time during those 5 years is the applicable region. This is particularly relevant for people who recently moved from Flanders to Brussels or Wallonia.
Rate overview by region (2026)
The table below shows indicative rates for direct-line heirs (children, parents) and between unrelated persons. Full bracket breakdowns are available on each regional page.
| Region | Direct line (children, parents) | Unrelated persons |
|---|---|---|
| Flanders | 3% – 27% (reformed Jan 2026) | 25% – 55% |
| Brussels | 3% – 30% | 40% – 80% |
| Wallonia | 3% – 30% | 30% – 80% |
Source: Vlaanderen.be · SPF Finances · Updated January 2026
Flanders (2026 reform)
New brackets since Jan 2026. Split taxation for movables & immovables. Partner exemption: €75,000.
Full Flanders guide →Brussels
6 brackets, 3%–30%. Automatic exemption €15,000 per heir. No split taxation.
Full Brussels guide →Wallonia
9 brackets, 3%–30%. Exemption €12,500 per heir. Reform confirmed for 2028.
Full Wallonia guide →Free Belgian inheritance tax calculator
Simulate inheritance tax for all three regions, updated with the January 2026 reforms. Works for expats and non-residents.
Open free calculator →Rules for non-residents and expats
If the deceased was a Belgian resident
Belgian inheritance tax applies to the entire worldwide estate of a Belgian resident, regardless of where the assets are located or where the heirs live. Heirs living abroad pay Belgian inheritance tax on their share, just as Belgian-resident heirs do.
If the deceased was NOT domiciled in Belgium
For non-residents (people who were not domiciled in Belgium at time of death), Belgian inheritance tax generally applies only to immovable property (real estate) located in Belgium. Movable assets such as Belgian bank accounts or shares are generally not subject to Belgian inheritance tax for non-residents.
Important: The rules for non-resident estates are particularly complex and vary between regions. There are exceptions, and the interaction between Belgian law and the law of the deceased's country of domicile requires careful analysis. This overview is a general factual summary only. Consult a notary specialised in cross-border successions for your specific situation.
Double taxation
Belgium has inheritance tax treaties with a limited number of countries. Where no treaty exists, Belgian law provides limited mechanisms to avoid full double taxation on the same assets. The specifics depend on the countries involved and the type of assets. A notary or international tax specialist should be consulted for cross-border estates.
Gift tax (donation tax) for expats
Gift tax (droits de donation / schenkbelasting) is also a regional competence. The applicable region is determined by where the donor had their fiscal domicile for the longest period in the 5 years preceding the gift.
Key rates for gifts to direct-line heirs (2026)
Movable assets (money, shares): flat rate of 3% in Flanders & Brussels, 3.3% in Wallonia
Immovable assets (real estate): progressive brackets from 3% to 27% (identical in all three regions)
If the donor is domiciled abroad, specific rules may apply regarding which region (if any) is competent. This is an area requiring professional advice.
The "suspected period" (période suspecte / verdachte periode)
Since 2026, in all three Belgian regions, unregistered gifts (bank transfers, physical gifts) made within 5 years before death are added back to the taxable estate and taxed at inheritance tax rates, not the lower gift tax rates. This applies regardless of whether the donor was a Belgian resident or not, as long as the assets are subject to Belgian inheritance tax.
Notarised (registered) donations are not subject to this rule.
Key deadlines and procedures
Heirs must file an inheritance declaration (aangifte van nalatenschap / déclaration de succession) with the relevant regional tax authority within specific deadlines:
| Situation | Deadline |
|---|---|
| Death in Belgium | 4 months after death |
| Death abroad (within EU) | 5 months after death |
| Death outside EU | 6 months after death |
Source: SPF Finances — Déclaration de succession
EU cross-border successions
EU Regulation 650/2012 (the EU Succession Regulation, also known as "Brussels IV") applies to cross-border successions within EU member states. This regulation primarily determines which country's succession law governs the estate (typically the country of the deceased's habitual residence). However, it does not directly harmonise inheritance taxation. Each country retains its own tax rules. The regulation can affect how the estate is administered and distributed, which in turn may affect tax outcomes.
Did you know? Belgian inheritance tax can reach 80% for non-relatives. Life insurance is the most commonly used instrument by families in Belgium to reduce this burden.
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Frequently asked questions
The applicable region is determined by where the deceased had their fiscal domicile (official registered residence) at the time of death. If the deceased moved between regions in the last 5 years, the region where they spent the most time applies. Where the heirs live has no bearing on which region's rules apply.
If the deceased was not domiciled in Belgium, Belgian inheritance tax generally applies only to immovable property (real estate) located in Belgium. Movable assets such as bank accounts or shares held in Belgium are generally not subject to Belgian inheritance tax for non-residents. The rules are complex. Consult a notary specialised in cross-border successions.
Whether you (the heir) live in Belgium or abroad does not determine the applicable tax. What matters is where the deceased was domiciled at death. If the deceased was a Belgian resident, heirs anywhere in the world pay Belgian inheritance tax on their share. If the deceased was a non-resident, Belgian inheritance tax typically applies only to Belgian real estate they owned.
Rates depend on the region and the relationship to the deceased. For direct-line heirs (parent to child or vice versa): Flanders 3%–27% (reformed January 2026), Brussels 3%–30%, Wallonia 3%–30%. For unrelated persons, rates can reach 80%. Use the free calculator on this site for an estimate.
Gift tax is determined by where the donor had their fiscal domicile for the longest period in the 5 years preceding the gift. If the donor lives abroad, specific rules may apply. Consult a notary for cross-border donation planning.
Since 2026, unregistered gifts (bank transfers, manual gifts) made within 5 years before death are added to the taxable estate and taxed at inheritance tax rates in all three Belgian regions. For Belgian residents, this applies to worldwide gifts. Notarised donations are not affected.
- Vlaanderen.be — Inheritance tax (erfbelasting)
- SPF Finances — Droits de succession
- Notaris.be — Inheritance tax guide
- EU Regulation 650/2012 (Brussels IV — Succession Regulation)
- Flemish Code of Taxation (Vlaamse Codex Fiscaliteit), Title 2.7 (erfbelasting)
- Brussels & Wallonia: Code des droits de succession
- Last updated: February 2026
⚠️ Reminder: This guide is strictly informational. It describes how the Belgian tax system works in general terms. Nothing on this page constitutes legal, tax or financial advice. Cross-border inheritance situations are particularly complex. Always consult a notary or qualified tax adviser before making any decisions regarding an estate or donation planning.