Inheritance and succession in Belgium | Guide, procedure and tax

Receiving or managing an inheritance in Belgium can raise many questions: who is responsible for handling the procedures, what documents are required, how long the process takes, and what taxes must be paid. If you also live abroad or there are assets in different countries, the process can become more complex. This guide explains in clear terms how inheritances work in Belgium, what steps you need to follow, and which legal and tax aspects you should keep in mind.

How succession works in Belgium

Succession in Belgium is the process through which the assets, rights, and also the debts of a person who has passed away are transferred to their heirs. This process begins at the moment of death and can be handled with or without a will, depending on whether the person made a will before passing away. To properly understand how it works, it is important to consider the legal framework, the types of succession recognized under Belgian law, the mandatory involvement of a notary (which may or may not be the same one who handled the will), as well as the required documents, procedures, and key aspects related to accepting or renouncing the inheritance.

Types of succession in Belgium

In Belgium, there are two ways to determine who inherits: intestate succession and testate succession.

Intestate succession (without a will)

Intestate succession occurs when the deceased person did not leave a will, or when the will does not cover all of the assets. In such cases, the Civil Code sets out an order that determines who the heirs are and in what proportions. Generally, descendants (children, grandchildren) have priority, followed by the surviving spouse and, if none exist, the ascendants and collateral relatives. In other words, the estate is divided according to the degree of kinship when determining who inherits.

Testate succession (with a will)

Testate succession takes place when the deceased person left a will stating how they wish their assets to be distributed. However, in Belgium this freedom is not absolute, because the law protects certain family members, usually the children, through what is known as the “reserved portion.” Thanks to this rule, forced heirs are entitled to receive at least a minimum share of the estate. As explained below, a will in Belgium may be handwritten (holographic) or notarial, and after death, a notary must intervene to formally open it.

Will and testamentary capacity in Belgium

A will is a document in which a person decides what will happen to their assets after they die. In Belgium, anyone can make a will as long as they have legal capacity. This means the testator must be an adult and of sound mind. Moreover, as noted above, in cases with international elements (for example, when the testator owns assets in several countries), a will can be used to choose the applicable civil law, which helps with estate planning.

Types of wills in Belgium

In Belgium there are two types of wills, and each works differently. For that reason, it is important to understand them.

Holographic will

A holographic will is the simplest form. It is written entirely by hand by the testator, dated, and signed. Its main advantage is that it does not require visiting a notary (which helps avoid certain costs). However, since it is a private document, it can be lost, damaged, or challenged by an interested party on the grounds of its validity or even its existence. Nevertheless, many people choose to deposit it with a notary for greater security.

Notarial will

A notarial will is drafted in the presence of a notary. The testator states their wishes and the notary gives the document legal form. The will is then signed before the notary and, in some cases, in the presence of witnesses. This type of will offers stronger legal guarantees because the notary verifies all conditions, often provides legal advice to the testator, and any formal or legal errors are avoided. In addition, the will is registered in Belgium’s Central Register of Notarial Wills (CRT) and cannot be lost. Refer to our dedicated guide on how to draft a will step by step.

Who are the legal heirs in Belgium?

When a person dies without leaving a will, Belgian law determines who will inherit and in what order. This order is designed to protect the closest relatives and ensure that assets are passed on within the family.

Order of succession

First in line are direct descendants, meaning the children and, if any child has predeceased the parent, that child’s own children (the grandchildren). If there are no descendants, the inheritance passes to the surviving spouse and, in their absence, to the ascendants (parents), and finally to siblings or other collateral relatives. In addition, the surviving spouse retains specific rights, which we will examine below.

Inheritance between parents and children

In Belgium, children are the primary heirs. If all children are alive, they inherit in equal shares. If a child has died, their children (the grandchildren) inherit by representation, meaning they take that child’s place in the line of succession. If there are no children, the parents may inherit, although they are often in a secondary position compared with the spouse. For example, if there are no descendants but there is a surviving spouse, the parents might receive part of the estate in full ownership while the spouse receives part in usufruct.

Inheritance between spouses or domestic partners

When there is a marriage, the surviving spouse is protected. If there are children, the spouse generally receives the usufruct of the family home and its furnishings, while the children inherit the bare ownership. This allows the spouse to continue living in the home. If there are no children, the spouse may inherit both in usufruct and in full ownership depending on whether other relatives exist. For domestic partners, the situation is different. A legally registered cohabitant may have the right to the usufruct of the family home, but does not inherit other assets unless a will provides otherwise. A non-registered cohabitant has no legal inheritance rights and requires a will in order to inherit.

Inheritance between siblings or other relatives

If there are no descendants, no spouse, and no parents, the estate passes to the siblings, and if none exist, to more distant relatives (uncles, aunts, cousins, nephews, nieces). The more distant the family relationship, the smaller the inheritance rights. Ultimately, if there are no relatives within the degrees recognized by law, the estate may pass to the State, although this is uncommon.

Marital status and rights of the spouse or partner

Belgian law grants significant protection to the surviving spouse, even when there are children. Depending on the matrimonial property regime, the spouse may receive the usufruct of the family home and the household furnishings it contains, or a share of the estate. It is important to note that Belgium distinguishes between marriage, legal cohabitation (a registered partnership before the local municipality), and informal cohabitation. A married spouse has inheritance rights, a legally registered cohabitant has more limited protection, and an informal cohabitant has no inheritance rights unless a will exists. This distinction is relevant, especially for younger or expatriate couples who do not always formalize their relationship through marriage.

The reserved share in Belgium

Belgium provides special protection for descendants known as the reserved share. In other words, the law requires that a minimum portion of the estate be set aside for the children (or grandchildren, if the children are deceased). Until a few years ago, the reserved portion varied depending on the number of children, but following legal reform, the descendants are collectively entitled to 50% of the deceased’s estate. The remaining 50% is considered the freely disposable portion, which the testator may allocate to whomever they wish. Thanks to this system, children cannot be completely disinherited, even if there is a will.

💡 Important: Each child receives a part of this reserved share (for example: one child receives 1/2, two children receive 1/4 each, three children receive 1/6 each, etc.). It is impossible to fully disinherit the children. If they are prejudiced, they may file a legal claim to recover their lawful share.

Comparison with other EU countries

If we compare the Belgian system with those of other European countries, we find both similarities and differences. For example, in Spain and France, children also have priority and there is a reserved share. However, the rights of the surviving spouse may be more restrictive depending on the region. In the Netherlands, by contrast, the spouse acquires broader rights and effectively controls most of the estate until their own death. Belgium sits somewhere in the middle, as it protects both the children and the spouse but enforces specific legal rules.

Procedure for handling an inheritance in Belgium

Managing an inheritance in Belgium involves a series of administrative and notarial steps to identify the deceased’s assets, determine who is entitled to inherit, and ultimately distribute the estate. Below is an explanation of the most common steps.

Obtaining the death certificate

The first step is to obtain the death certificate (acte de décès), a document issued by the municipality (Commune) where the death occurred. This certificate is essential because it forms the basis for all subsequent notarial, administrative, and tax procedures. Without it, it is not possible to formally initiate the succession process.

Preparing the inventory and locating assets

Next, it is necessary to identify the deceased’s assets, rights, and debts. This is usually done by preparing an inventory, which may be carried out by the heirs themselves or by the notary at the request of the heirs. However, the inventory is not the only way to determine the estate. Other methods may include:

• requesting banking information
• checking the wills register (if a will was deposited)
• consulting the cadastre to locate real estate
• sending requests to insurance companies to identify life or savings policies
• checking vehicle registration records
• reviewing rental contracts, pension plans, or investments

This helps determine the composition of the estate and enables the heirs to decide whether to accept or renounce the inheritance. To assist in this decision, a provisional calculation of inheritance tax (depending on the competent region) can also be made. Belgian law also contemplates a third option: acceptance of the inheritance under benefit of inventory (acceptation sous bénéfice d’inventaire). This option is useful when the estate is unknown and there is a risk that debts exceed assets. In this case, the heir accepts the inheritance but is protected against unknown debts. If the inventory shows a negative balance, no inheritance tax is due and the heirs are not required to pay the deceased’s debts with their own personal assets, which could occur if they accepted the inheritance purely and simply.

What does “acceptance of an inheritance under benefit of inventory” mean in Belgium?

When this option is chosen:

• An inventory is prepared listing all of the deceased’s assets and liabilities.
• The balance is calculated: if the assets exceed the liabilities, the heir receives the difference and must pay inheritance tax on that amount. If the opposite occurs, the heir does not lose anything beyond the inherited estate itself.
• The deceased’s estate cannot be mixed with the heir’s personal property.

This type of acceptance is advisable when it is unclear whether the deceased had debts, when there are signs of loans, credit, or guarantees, or when assets or debts exist abroad.

Notarial involvement

In Belgium, the role of the notary is essential in handling inheritances. First, the notary must verify who the legal or testamentary heirs are. For this purpose, the document known as the acte d’hérédité is issued, officially certifying the identity of those entitled to inherit.

❗️Note: When real estate is involved, an attestation immobilière (real estate certificate) is often required to register the property in the heirs’ names at the land registry.

The notary also acts as an intermediary with banks, insurance companies, and public authorities, facilitating the unfreezing of accounts and the transfer of funds.

Declaration of assets (déclaration de succession)

Once the assets and rights have been identified, the heirs must submit the inheritance declaration to the tax administration of the competent region (Flanders, Brussels, or Wallonia). This document details the value of the inherited estate and serves as the basis for calculating inheritance taxes, taking into account the degree of kinship. To complete it, information must be provided regarding real estate, bank accounts, investments, vehicles, life insurance policies, and debts (if any exist).

Regarding real estate, a professional valuation or appraisal (expertise) is usually required to determine its true market value. The goal is to prevent tax discrepancies and ensure that the inheritance tax is calculated correctly.

Tax assessment document (avis de taxation)

After submitting the declaration of assets, the tax administration of the relevant region issues the official inheritance tax assessment (avis de taxation). This document indicates how much each heir must pay, but the calculation is not identical for all heirs because the tax amount depends on the degree of kinship with the deceased and on the Belgian region where the tax is due (Flanders, Brussels, or Wallonia). In general, the more distant the kinship, the higher the tax rate.

❗️ For example, children or the spouse pay lower rates, whereas siblings, nieces/nephews, or more distant relatives are taxed at higher rates.

One important detail is that for heirs such as nieces, uncles, or cousins, the tax is calculated globally on the total value of the inheritance they receive as a category, not individually on each asset. In other words, the tax administration adds up the total value inherited by those heirs and applies the relevant rates for that degree of kinship.

In addition, specific deductions or exemptions may apply depending on the region and the heirs’ personal situation, including special tax treatment for the family home. For this reason, it is often advisable to consult specialized lawyers to verify that the tax has been calculated correctly and to assess possible reductions or appeals before payment.

Legal deadlines for inheriting in Belgium

In Belgium, one of the most important aspects of a succession is the handling of tax deadlines, since delays in submitting documentation can generate additional costs. The déclaration de succession (inheritance declaration) must be filed within a period that depends on the place of death:

• 4 months if the death occurred in Belgium
• 5 months if the death occurred in another European Union country
• 6 months if the death occurred outside the European Union

These deadlines begin on the day of death. If they are not respected, the tax administration may apply late-payment interest and even penalties, so it is essential to plan ahead. In addition, the inheritance tax must be paid within the same deadline, unless alternative options are requested, such as installment payments or deferred payment, which some regions allow under certain conditions.

Practical tips and common mistakes to avoid

To make the process smoother, it is helpful to keep in mind:

• Do not wait until the last month: the declaration requires collecting bank data, appraisals, certificates, and notarial documents, which takes time.
• Request appraisals early: for real estate, vehicles, or family businesses, because they are needed for tax purposes.
• Notify the bank and insurance companies as soon as possible: some accounts remain frozen until the notary confirms who the heirs are.
• Coordination between heirs: delays often arise from internal disagreements, especially regarding valuations or the inventory.
• Assess the tax cost before accepting the inheritance: in some cases, acceptance under benefit of inventory may be the most prudent option.
• Do not overlook assets abroad: they must be taken into account to avoid double taxation.

Tax rates by region, degree of kinship, and tax brackets

As noted above, inheritance tax in Belgium depends on the region where the deceased resided (Brussels, Flanders, or Wallonia) and on the degree of kinship between the heir and the deceased. In addition, progressive tax brackets apply, meaning that as the inherited value increases, the tax rate increases as well. The system works similarly to personal income tax: a single flat rate does not apply, but rather increasing percentages are charged by bracket. First portion of the inheritance is taxed at a lower rate, and higher portions are taxed at higher rates. The following table summarizes approximate rates according to region and kinship. The figures are for guidance only but illustrate territorial differences.

Comparative table

The tax is calculated globally, by adding together all assets inherited from the deceased, and then applying the rate according to the kinship category, not asset by asset.

💡 Let us imagine that a direct heir (child) receives an estate valued at EUR 150,000. In Flanders, a portion would be taxed in the lower bracket (3% – 9%) and another portion in the middle bracket. In Brussels and Wallonia, the same logic applies, but the middle brackets tend to reach slightly higher rates. If the heir were a nephew, in Brussels the applicable rate could range between 40% and 70% depending on the inherited value.

In addition to the tax rates themselves, it is important to consider that each region may offer exemptions, reductions, or special schemes that lower the inheritance tax burden. For example, in some cases, minor children may benefit from specific reductions.

Double taxation in inheritance matters in Belgium

When a person inherits assets or rights that have links to more than one country, double taxation may arise, meaning the possibility of having to pay inheritance tax on the same assets in two different countries. This typically occurs when the deceased owned assets in multiple countries or when the heir resides in a country different from that of the deceased. Regarding inheritance tax, Belgium has concluded only two treaties, with France and Sweden. These agreements may include specific rules on which country has priority to tax certain assets (for example, movable or immovable property) and how to avoid taxation of the same assets twice.

What happens when no double-taxation treaty exists?

When there is no bilateral inheritance treaty with another country, the situation is resolved according to each State’s domestic legislation, which may create the risk of paying tax twice on the same inheritance. If the deceased was a tax resident in Belgium, the Belgian tax authorities will tax their worldwide estate, including immovable or movable assets located abroad. When the deceased was not a tax resident in Belgium, Belgium generally only taxes real estate located in Belgium.

Even without a treaty, Belgium has introduced a unilateral relief rule that may reduce the Belgian inheritance tax on foreign assets by taking into account inheritance tax paid abroad. The heir may have to file inheritance tax returns in both countries and then request the application of available deductions.

Success stories and practical examples

To better understand how inheritance matters work in Belgium, let us review a few concrete cases. These examples reflect real situations and how we resolved them efficiently.

Portuguese expatriate with assets in Belgium

Element	Details
Profile	Living in Brussels, with a property in Belgium and a bank account in Portugal
Problem	After the death, the children lived in Portugal and did not know how to coordinate inheritance procedures in two countries or how to avoid double taxation
Solution	– The applicable law was verified under Regulation (EU) 650/2012- A notary was contacted and the acte d’hérédité was issued in Belgium- The inheritance declaration was filed in Brussels including the property- Double taxation in Belgium and Portugal was avoided
Result	The heirs paid tax only once and were able to sell the property in Belgium. Early coordination was essential.

Acceptance of inheritance with unknown debts (benefit of inventory)

Element	Details
Profile	Belgian family in Wallonia; their deceased brother owned a business in Belgium
Problem	It was unknown whether the company had debts, and the family feared assuming them with their personal assets
Solution	– Acceptance under benefit of inventory was requested- The notary prepared a formal inventory with banks, business registries, and creditors- Significant business debts were discovered- After totaling assets and liabilities, the heirs accepted the inheritance for the remaining estate without using their personal wealth
Result	The family inherited movable assets and a property, without having to pay the company’s debts with their own money. Thanks to this mechanism, the risk was limited.

Unmarried couple and limited succession rights

Element	Details
Profile	Young Italian expatriate couple living together in Brussels, without marriage or registered legal cohabitation
Problem	After one partner’s death, the survivor would have had no inheritance rights, and the assets would have passed directly to the deceased’s parents
Solution	– A notarial will was signed before death to protect the surviving partner- Registration of legal cohabitation before the Commune was advised to obtain minimal inheritance rights (usufruct over the home)- Tax impact was reviewed based on kinship
Result	The surviving partner remained in the home, avoiding a legally vulnerable situation that is common among unmarried couples

Tax optimization of the inheritance through prior donation

Element	Details
Profile	Belgian married couple with two children in Flanders
Problem	The couple wanted to minimize the tax burden for their children
Solution	– A lifetime donation was executed with reservation of usufruct- The plan was structured to benefit from tax exemptions and advantages in Flanders- The couple retained use of the assets until death
Result	The children reduced inheritance tax, and the parents maintained use of the assets throughout their lives. With our assistance, a significant tax burden was avoided

Do you need advice or help with handling an inheritance in Belgium?

Ultimately, managing an inheritance in Belgium involves much more than knowing the order of heirs or paying inheritance tax. Succession law combines civil, tax, and in many cases international elements, which means each situation must be analysed in detail. It is necessary to consider the degree of kinship, the marital property regime (for spouses), whether there are assets in different countries, any insurance policies, administrative deadlines, and the calculation of inheritance tax. Planning the inheritance in advance, anticipating issues, and requesting valuations where necessary all help to make the process smoother and increase the chances of successfully settling an estate in Belgium.

Contact us for more information on +32 465 345 345 or by email at info@arthurmarin.com.

Before accepting, renouncing, or selling, it is wise to be fully informed and seek specialised advice in order to make safe decisions and protect both the estate and the heirs.

Frequently Asked Questions (FAQ) about inheritance in Belgium

How much tax do you pay on an inheritance in Belgium?

The tax depends on three factors: the region where the deceased lived (Flanders, Brussels, or Wallonia), the degree of kinship between the heir and the deceased, and the value of the inheritance. Direct heirs (children, grandchildren, spouse or legal partner) pay lower rates, while siblings, nephews/nieces or third parties face higher rates. In addition, the tax is progressive, meaning that it increases by brackets.

Who inherits if there is no will in Belgium?

If there is no will, direct descendants (children, grandchildren) inherit first. If there are no descendants, the surviving spouse inherits, and failing that, the ascendants (parents) and finally siblings or other relatives. This order is known as the order of succession.

What rights does the surviving spouse have in Belgium?

The surviving spouse generally has the right to the usufruct of the family home and the household furniture, even if there are children. If there are no children, the spouse may inherit in full ownership. These rights depend on the type of relationship (marriage, legal cohabitation, or de facto cohabitation) and on the matrimonial property regime.

What is the difference between legal cohabitation and de facto cohabitation?

Legal cohabitation grants certain inheritance rights, usually the usufruct of the family home, while de facto cohabitation does not grant automatic inheritance rights. Unmarried de facto partners need a will in order to inherit.

What is the reserved portion (légitime) in Belgium and who does it protect?

The reserved portion ensures that the descendants (children or grandchildren) jointly receive at least 50% of the deceased’s estate. This share cannot be removed or reduced by will. The remaining 50% is the freely disposable portion, which the testator may allocate as they wish.

What is the déclaration de succession?

It is the inheritance declaration submitted by the heirs to the tax administration of the competent region. The document lists assets, insurance policies, bank accounts, real estate, and debts of the deceased in order to calculate the inheritance tax.

What are the deadlines for submitting the inheritance declaration?

The deadlines depend on the place of death:

• 4 months if the death occurred in Belgium
• 5 months if it occurred in another EU country
• 6 months if it occurred outside the EU

Failure to meet these deadlines results in late-payment interest.

Can I renounce an inheritance in Belgium?

Yes. An heir may accept, renounce, or accept under benefit of inventory.

What happens if the deceased had debts?

If the inheritance is accepted purely and simply, both assets and debts are assumed. If there are doubts about unknown debts, it is advisable to accept under benefit of inventory to remain protected. Renouncing is also possible if the estate is negative.

How do international inheritances work in Belgium?

In cross-border cases, Regulation (EU) 650/2012 applies, which states that, by default, the law of the deceased’s last habitual residence will apply unless the deceased chose another permissible law (for example, their nationality’s law). From a tax perspective, it must also be assessed whether a double taxation treaty exists.

How are foreign assets treated in a Belgian inheritance?

If the deceased was a Belgian tax resident, their worldwide estate is included in the taxable base. If those assets are taxed in the country where they are located, Belgium may grant deductions to avoid double taxation if no bilateral treaty exists.

Are life insurance policies included in the inheritance in Belgium?

It depends on the type of policy and on the beneficiary. Some policies are subject to inheritance tax, while others may be taxed as financial products.

What taxes apply if a inherited property is sold in Belgium?

First, inheritance tax must be paid when receiving the property. If it is later sold, there is no capital gains tax on the sale, but there may be additional taxes or costs depending on the region, the use of the property (residential or investment), and the time elapsed since inheritance.

What happens to bank accounts when the account holder dies?

Accounts are temporarily frozen and can only be released when the heirs present the acte d’hérédité or the attestation de succession to the bank. In the meantime, funeral expenses and certain bills may be paid. Once the heirs are identified, the bank releases the funds for distribution and payment of inheritance tax.