Inheritance and Estate Tax in Belgium

Which region levies Belgian inheritance tax?

Belgian inheritance tax (erfbelasting in Dutch; droits de succession in French) is not a federal tax. Since the Special Law on Institutional Reform of 1989, each of Belgium's three regions -- Flanders, Brussels-Capital, and Wallonia -- sets its own rate schedules, allowances, and exemptions. The region that levies is determined by where the deceased maintained their principal fiscal domicile for the longest period during the five calendar years immediately preceding death. If the deceased spent four of those five years in Flanders and one in Brussels-Capital, Flemish law applies to the entire estate. The Flemish Tax Service (Vlaamse Belastingdienst, VLABEL) administers the Flemish framework; the Brussels-Capital Revenue Service (Bruxelles Fiscalite / Brussel Fiscaliteit) administers Brussels-Capital; and the Walloon Public Service (Service public de Wallonie -- SPW Fiscalite) administers Wallonia. Real estate situated in Belgium is taxed by the region where the property sits, regardless of the deceased's domicile region.

What are the inheritance tax rates across the three regions?

Rates depend on both the taxable net share received and the relationship of the heir to the deceased. The three regions have adopted materially different schedules.

Flanders (erfbelasting -- VLABEL)

Flanders uses three relationship categories. For partners (spouse or legal cohabitant) and direct-line heirs (children, grandchildren, parents, grandparents), the rate is 3% on the first EUR 50,000, 9% on EUR 50,001-250,000, and 27% above EUR 250,000. As of 1 January 2026, the surviving partner benefits from a movable-asset allowance of EUR 75,000 (raised from EUR 50,000 by the Flemish Parliament in October 2024). The family home passes to the surviving partner entirely free of inheritance tax, regardless of value. For brothers and sisters, the rate rises sharply: 25% up to EUR 35,000, 30% on EUR 35,001-75,000, and 55% above EUR 75,000. For all other heirs, the rate is 25% up to EUR 35,000, 45% on EUR 35,001-75,000, and 55% above EUR 75,000.

Brussels-Capital (droits de succession / erfbelasting -- Bruxelles Fiscalite)

Brussels-Capital applies a more granular progressive scale. Partners and direct-line heirs (spouse, children, grandchildren, parents, grandparents) pay 3% on the first EUR 50,000, 8% on EUR 50,001-100,000, 9% on EUR 100,001-175,000, 18% on EUR 175,001-250,000, 24% on EUR 250,001-500,000, and 30% above EUR 500,000. A personal allowance of EUR 15,000 applies (plus EUR 2,500 per full year until age 21 for minor children). Siblings face rates of 20% to 65% across progressive brackets (20% on first EUR 12,500; 25% on EUR 12,501-25,000; 30% on EUR 25,001-50,000; 40% on EUR 50,001-100,000; 55% on EUR 100,001-175,000; 65% above EUR 175,000). Uncles, aunts, nephews, and nieces: 35% to 70% (35% up to EUR 50,000; 50% on EUR 50,001-100,000; 60% on EUR 100,001-175,000; 70% above EUR 175,000). Unrelated persons (strangers): 40% to 80% (40% up to EUR 50,000; 55% on EUR 50,001-100,000; 65% on EUR 100,001-175,000; 80% above EUR 175,000).

Wallonia (droits de succession -- SPW Fiscalite)

Wallonia uses nine direct-line brackets: 3% on EUR 0-12,500; 4% on EUR 12,501-25,000; 5% on EUR 25,001-50,000; 7% on EUR 50,001-100,000; 10% on EUR 100,001-150,000; 14% on EUR 150,001-200,000; 18% on EUR 200,001-250,000; 24% on EUR 250,001-500,000; and 30% above EUR 500,000. A tax-free allowance of EUR 12,500 per heir applies to direct-line heirs (EUR 25,000 if the total net share does not exceed EUR 125,000). Minor children receive an additional EUR 2,500 per full year until age 21. Siblings face up to 65% at the top bracket; other collateral relatives up to 70%; unrelated persons up to 80%. In January 2025 the Walloon government passed a decree (yet to take effect) reducing all collateral and stranger rates by approximately 50% from 1 January 2028 -- siblings would then face a maximum of 33%, collateral relatives 35%, and unrelated persons 40%.

Regional rates at a glance

The table below summarises the top marginal rates per heir category across the three regions, based on 2026 schedules published by VLABEL, Bruxelles Fiscalite, and SPW Fiscalite.

How does Belgian gift tax interact with inheritance tax?

Registered gifts -- those documented before a Belgian notary and immediately subject to gift tax (schenkbelasting / droits de donation) -- are taxed at flat reduced rates and are then permanently outside the inheritance base regardless of when the donor dies. The rates for movable assets (cash, securities) are 3% in direct line and between partners in both Flanders and Brussels-Capital, and 7% for all other beneficiaries. Wallonia applies 3.3% in direct line and 5.5% for others. Real-estate gifts follow progressive scales resembling the inheritance rate cards.

Unregistered gifts -- bank transfers, hand gifts, or informal transfers made without notarial registration -- carry no immediate gift tax. However, if the donor dies within a statutory survival window, those assets are folded back into the taxable estate and inheritance tax applies at the full rate. All three regions now apply a 5-year survival window, but the effective dates differ:

• Flanders: gifts made on or after 1 January 2025 carry a 5-year survival window (raised from 3 years). Gifts made before that date retain the prior 3-year window.
• Wallonia: a 5-year window has applied since 1 January 2022.
• Brussels-Capital: a 5-year window applies to gifts made on or after 1 January 2026. Earlier gifts remain on the old 3-year window.

The contrast between registered and unregistered gifts is stark: a parent making a EUR 300,000 registered notarial gift of securities to a child in Flanders pays EUR 9,000 in gift tax (3%) and the child faces zero inheritance tax on that asset even if the parent dies the following week. The same transfer by bank gift, if the parent dies within 5 years, would attract Flemish inheritance tax at up to 9-27% on EUR 300,000 -- several times the cost of registration. The 2024-2026 regional convergence on 5-year windows has substantially narrowed the window for low-risk unregistered transfers.

What are the key exemptions, including for the family home and family businesses?

All three regions exempt the family home when it passes to the surviving partner. In Flanders, this exemption is unconditional and unlimited: any property that was the principal residence of the couple at the date of death passes to the surviving spouse or legal cohabitant entirely free of inheritance tax. In Wallonia and Brussels-Capital, reduced rates and partial exemptions apply to direct-line heirs for the main family residence, but full exemption is generally limited to the surviving partner.

All three regions also provide favourable treatment for qualifying family-business shares: Flanders and Wallonia effectively provide a 0% rate on qualifying shares where the business is family-owned (broadly, the deceased and family members holding at least 50%), conducts substantive commercial or industrial activity, and the heirs satisfy a 3-year retention and active-operation requirement. Brussels-Capital provides a reduced 3% flat rate rather than a zero rate. These family-business provisions are among the most generous in the European Union.

For residents of Belgium who received foreign-situated assets from a deceased non-resident, regional inheritance tax generally does not apply; however, the rules are complex for cross-border estates involving Belgian-situated real estate, Belgian company participations, and cross-border EU successions governed by Brussels IV (Regulation (EU) No 650/2012).

What changed in Flanders in 2025 and 2026?

The Flemish government implemented two significant changes affecting estates and gifts:

1. 5-year gift survival window (from 1 January 2025): Unregistered gifts made from 1 January 2025 onwards in Flanders are now subject to a 5-year survival window, extended from the previous 3-year window. This was legislated to discourage large unregistered transfers and to encourage formal notarial registration at the flat 3-7% gift-tax rate.

2. 2026 reforms to partner allowance and single-person scheme: As of 1 January 2026, the surviving partner's personal allowance on movable assets in Flanders increased from EUR 50,000 to EUR 75,000. A new "single reduction" scheme was also introduced, replacing the former "friends inheritance" arrangement: childless individuals can designate any beneficiary in a will to receive up to EUR 100,000 at preferential direct-line-equivalent rates (3% on first EUR 50,000; 9% on next EUR 50,000).

Anyone affected by the shift from a 3-year to a 5-year survival window in Flanders -- including those who made large unregistered gifts in 2022, 2023, or 2024 -- will need to assess whether the donor's continued health over the balance of the 5-year window affects their estate position. Working through the specifics with a qualified tax professional is essential.

For a broader picture of Belgian taxes, see the Belgium country overview which covers corporate tax, VAT, and income tax alongside succession rules. The detailed rates for gift tax on real estate transfers also intersect with the Belgian property tax overview for those managing cross-generational real-estate succession.

The frameworks described here are informational summaries of public law. Because Belgian inheritance and gift tax involves regional jurisdiction, relationship-specific rates, survival windows, anti-abuse rules, and family-business qualifying conditions that all interact, the specific tax position for any individual estate requires assessment by a qualified tax professional with current knowledge of the applicable regional legislation.