Inheritance Planning in Belgium: Three Regions, Three Sets of Rules

In Belgium, a notarial will (notarieel testament) is drafted by a notary and is legally more secure, whereas a handwritten will (eigenhandig testament) is written entirely by you and must be signed and dated. ${jurName} recommends a notarial will for most people because it eliminates disputes over authenticity, is automatically registered, and ensures compliance with regional inheritance tax rules—handwritten wills are cheaper but carry higher risk of being challenged or invalidated if not properly executed.

Under Belgium's 2018 reform, you can freely dispose of 50% of your estate regardless of how many children you have; the other 50% is reserved for your children as a forced share. ${jurName} notes that this means you have significant flexibility to benefit a spouse, charity, or non-relatives with up to half your assets, but any attempt to leave more than 50% to non-heirs may be reduced by court order.

The answer depends on which region you live in: Flanders exempts the family home when passed to a surviving spouse, but Wallonia and Brussels do not offer this exemption and apply their standard inheritance tax rates (3–30%). ${jurName} advises that if you live in Wallonia or Brussels, you should plan strategies such as using a usufruct arrangement or gift deed during your lifetime to minimize the tax burden on your spouse.

If you die intestate in Belgium, your estate is divided according to strict civil law rules: typically the surviving spouse and children inherit in proportions set by law, and if there is no spouse or children, inheritance passes to parents, siblings, and more distant relatives in order. ${jurName} emphasizes that intestate succession can be inefficient and may trigger higher inheritance taxes and family disputes, which is why having a will—even a simple one—is strongly recommended.

The probate process in Belgium typically takes 6–12 months, though complex estates with property or tax disputes can take longer; the executor (or notary) must inventory assets, pay debts and taxes, and distribute the estate according to the will or law. ${jurName} advises that executors should immediately file an inheritance tax return with the regional tax authority (within four months in most regions) and keep detailed records, as delays in tax filing can result in penalties.

Yes: Belgium has no gift tax on informal hand gifts or bank transfers of moveable assets, provided the donor survives the gift by three years, making this a powerful planning tool for direct descendants. ${jurName} cautions that gifts of real estate require a notarial deed and are subject to transfer tax, and that all gifts reduce your taxable estate at death, so careful timing and documentation are essential to maximize the benefit.

Under Belgian law, the surviving spouse has a right of usufruct (lifetime use and income) over the family home and furniture, meaning they can live in and benefit from the home for life even if ownership passes to the children. ${jurName} notes that this right is automatic and protected by law, so when planning bequests, you should clarify in your will how the usufruct interacts with property ownership to avoid confusion and ensure your spouse's financial security while respecting your children's ultimate inheritance.