Inheritance Guide
Inheritance Planning in Belgium: Three Regions, Three Sets of Rules
Belgium might be a small country, but its inheritance system is surprisingly complex because each of its three regions — Flanders, Wallonia, and Brussels — sets its own inheritance tax rates. A recent reform in 2018 modernized the forced heirship rules, reducing the reserved portion for children to 50% of the estate and giving you more freedom to plan. If your family has Belgian ties or property, the region where the deceased lived determines which tax rates apply, making location a key factor in planning.
Inheritance Tax
Rates depend on the region of the deceased's last residence. In Flanders, spouses and direct descendants pay 3% to 27%. In Wallonia and Brussels, rates for direct descendants range from 3% to 30%. Non-relatives can face rates up to 65% in Brussels and 80% in Wallonia. Flanders exempts the family home for the surviving spouse. Reforms continue to evolve across regions.
Forced Heirship
Belgium reformed its forced heirship rules in 2018. Children are now entitled to a reserved portion of 50% of the estate regardless of how many children there are. The surviving spouse retains the right of usufruct over the marital home. The remaining 50% is freely disposable. Before 2018, the reserved share was 50% for one child, 66.7% for two, and 75% for three or more.
Key facts about inheritance in Belgium
The details that matter most when planning for your family's future in Belgium.
- 1
Inheritance tax rates vary by region: Flanders, Wallonia, and Brussels each have different rate structures
- 2
Forced heirship reserves 50% of the estate for children (reformed in 2018, previously up to 75%)
- 3
Direct-line inheritance tax ranges from 3% to 27% in Flanders and 3% to 30% in Wallonia and Brussels
- 4
Belgium applies EU Succession Regulation 650/2012
- 5
The surviving spouse has a right of usufruct (lifetime use) over the family home and furniture
What makes Belgium different
These are the considerations unique to Belgium that most families don't discover until they need to.
The three-region tax system means a move from one region to another can significantly change your inheritance tax bill
Belgium's split between civil law (inheritance rules) and tax law (inheritance tax) means the applicable rules may come from different regions
Generation-skipping (duo-legaat or duolegaat) structures involving charities were common but have been reformed in Flanders
Belgium has no gift tax on moveable assets transferred informally (hand gifts and bank transfers) as long as the donor survives three years
Documents commonly needed in Belgium
The documents families typically need when dealing with inheritance matters in Belgium.
Notarieel Testament (notarial will)
Eigenhandig Testament (handwritten will)
Zorgvolmacht/Mandat Extrajudiciaire (extrajudicial protection mandate)
Schenking (notarial gift deed)
Start documenting your legacy
No matter where your family is, the most important step is starting. Our AI-guided tools help you create the documents your loved ones need — in plain language, at your own pace.
Ready when you are
Your family deserves clarity.
AI-guided tools that walk you through every document, step by step — no blank pages, no confusion.
Start for $9.99/monthCancel anytime. Zero digital footprint.
Nearby country guides
Important disclaimer
This content is for general informational purposes only and does not constitute legal, tax, or financial advice. It was created with the assistance of AI and may contain inaccuracies. Inheritance laws change frequently — always consult a qualified attorney or tax advisor in Belgium before making decisions about inheritance or estate planning.