How inheritance tax works in Belgium
Belgium has no federal inheritance tax. The deceased's fiscal domicile picks the region — Flanders, Brussels or Wallonia — and each taxes worldwide estates of residents with its own bands.
Spouses and children pay 3% rising to 27% in Flanders and 30% in Brussels and Wallonia. The surviving partner's share of the family home is exempt everywhere, and strangers face up to 55% or 80%.
Registered movable gifts pay flat duty — 3% for close family in Flanders and Brussels, 7% for others — while property gifts follow progressive bands. Unregistered gifts rejoin the estate if death follows within three to five years.
Tax rates at a glance
- Flanders top family rate
- 27%Above EUR 250k
- Brussels top family rate
- 30%
- Wallonia top family rate
- 30%
- Movable gift duty
- 3% - 7%
- Family-business lane
- 0% - 3%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
FamiliesInvestorsHigh earnersExpatsFamily offices
Watch out for
- Domicile decides everything. Moving regions late in life triggers a five-year longest-stay test, so forum-shopping on a deathbed fails.
- Hand gifts without registration are cheap but fragile. Death within three years in Flanders and Brussels, five in Wallonia, pulls the gift back into duty.
- Flanders taxes movables and immovables separately since the 2026 reform. Lumping both together overstates the bill under the new split.
- Family businesses get 0% to 3% lanes under strict activity and holding tests. Standard rates apply where payroll, participation or continuity tests fail.
Frequently asked questions
Does Belgium have inheritance tax?
Yes, as regional succession duties. Spouses and children pay 3% to 30% by band, with the partner's family-home share exempt.
Are gifts taxed in Belgium?
Registered movable gifts pay 3% to 7% flat depending on region and kinship, while property gifts follow progressive bands. Unregistered gifts risk clawback on early death.
Which region's rules apply?
The region of the deceased's or donor's fiscal domicile, with a five-year longest-stay rule defeating late moves.