It happens that, on the death of a parent or a close relative, that inheritance gives rise to some conflicts in law and in interests between the beneficiaries of the latter.

It is often the case that the situation is complex and difficult to manage.

Maitre Van den Bossche will help you, in collaboration with the notary of your choice, to find out your rights and responsibilities, to understand the mechanisms of inheritance and division between heirs.

If an amicable solution cannot be found, Maitre Van den Bossche will advise you and assist you to defend your rights and interests in the best possible way under the procedure most suited to your particular situation.

Determination of heirs

If the deceased has provided no written provisions as to his or her inheritance, the law then determines the persons who may be legally likely to inherit, which is “legal inheritance by succession“.

Several possibilities may arise, depending on whether the deceased person leaves a surviving spouse or a legal partner or not.

Children’s inheritance rights

Inheritance rights of the surviving spouse

Composition of the inheritance

Assets

Liabilities

Assets to be shared out

Waiver/acceptance of inheritance

Waiver of inheritance

Acceptance with benefit of inventory

Pure and simple acceptance

Inheritance tax return

INHERITANCE TAXES

Distinction between inheritance tax and transfer tax

It is advisable that a distinction is made beforehand between actual inheritance tax and transfer tax upon death.

Inheritance tax is a tax calculated on the net value of the estate of an inhabitant of the kingdom, i.e. on the net value of all property belonging to the deceased person (furniture and buildings located in Belgium and abroad), after deducting debts (including inheritance taxes paid abroad), and funeral costs.

An inhabitant of the Kingdom is someone who, at the time of his or her death, has established his or her home there, or the place where his or her wealth is managed.

Transfer tax upon death is a tax which is calculated on the value of the immovable property located in Belgium, without deduction of charges, gathered together in the estate of a person not living in the Kingdom.

Inheritance tax is calculated on the basis of the inheritance tax return.

The property which the deceased possessed in the 3 years preceding his or her death are presumed to be part of his or her estate.

TARIFFS APPLIED

Inheritance tax rates fall under the remit of the regions, and are different depending on whether the deceased person had his or her tax domicile in the Walloon Region, in Brussels Capital Region or in the Flanders Region. Inheritance tax rates are progressive: they increase according to tax brackets which vary from one region to another. Each region has its own inheritance tax regulations.

Regardless of the region concerned, these rates are also different depending on the relationship existing between the deceased and his or her heirs: thus, the direct-line heirs (parents and children, between spouses and, under certain conditions, between co-habiting partners) benefit from the lowest rates, as opposed to other heirs to whom much higher rates apply.

WALLOON REGION

In the Walloon Region, the calculation of inheritance tax or transfer tax upon death is done by bands of net share collected.

Direct-line inheritance, between spouses and between legal partners

Succession between collateral line and between persons who are unrelated

Special case of the family home

BRUSSELS CAPITAL REGION

FLANDERS REGION

Movable and immovable assets

Family businesses

For family businesses, the rate is fixed at 3 %, whatever the value and the degree of kinship between the heir and the deceased person . The shares which are the subject of the inheritance must represent at least 50% of the company.

In addition, the Flanders Region also imposes conditions on maintaining employment for a period of five years following the death.