[{"data":1,"prerenderedAt":753},["ShallowReactive",2],{"page-seo-\u002Fcountry\u002Fbelgium\u002Finheritance-tax":3,"all-country-compare-pairs":127},{"page":4,"parsedFilters":35},{"id":5,"title":6,"bestFor":7,"body":13,"country":27,"countryFacts":28,"countrySlug":34,"description":19,"excerpt":35,"extension":36,"faqs":37,"flag":47,"heroImage":35,"howItWorks":48,"lastUpdated":52,"meta":53,"metaDescription":54,"metaTitle":55,"navigation":56,"otherTaxes":57,"pageType":78,"path":79,"relatedFormations":80,"relatedGuides":81,"seo":82,"stem":83,"summaryCards":84,"taxBracketSections":101,"taxBrackets":102,"taxRates":103,"taxSlug":118,"taxType":119,"visas":120,"watchOut":121,"__hash__":126},"taxes\u002Fcountry\u002Fbelgium\u002Finheritance-tax.md","Inheritance tax in Belgium",[8,9,10,11,12],"Families","Investors","High earners","Expats","Family offices",{"type":14,"value":15,"toc":23},"minimark",[16,20],[17,18,19],"p",{},"Belgian succession is three tax systems sharing one border. A Flemish estate splits movables and immovables into separate 3%-to-27% ladders, a Brussels estate climbs one 3%-to-30% ladder past EUR 500,000, and a Walloon estate mirrors Brussels with its own allowances. All three exempt the surviving partner's share of the family home and all three punish outsiders — up to 55% in Flanders, 80% in Brussels and Wallonia. Non-residents escape worldwide scope but still pay on Belgian real estate wherever they lived.",[17,21,22],{},"Lifetime gifts are the pressure valve. Registering a movable gift locks in 3% for close family or 7% for others in Flanders and Brussels, far below any succession band, while property gifts ride progressive scales that still beat death rates for large transfers. The catch is the clawback clock: skip registration and die within three years in Flanders or Brussels, five in Wallonia, and the gift is taxed as if never given. Family companies add a dedicated 0%-to-3% lane for real operating businesses that stay in family hands. With domicile choosing the rulebook, families with Belgian ties should map residence, gift timing and business relief together — ideally years before anyone's health forces the question.",{"title":24,"searchDepth":25,"depth":25,"links":26},"",2,[],"Belgium",{"region":29,"currency":30,"taxTreaties":31,"euBlacklist":32,"fatfStatus":33},"Europe","EUR","95+","No","Compliant","belgium",null,"md",[38,41,44],{"question":39,"answer":40},"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.",{"question":42,"answer":43},"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.",{"question":45,"answer":46},"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.","🇧🇪",[49,50,51],"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.","September 2026",{},"Belgium inheritance tax guide. See Flanders, Brussels and Wallonia bands, family-home relief, gift duties and domicile rules.","Belgium inheritance tax: regional rates and gift duties (2026)",true,[58,62,66,70,74],{"title":59,"slug":60,"icon":61},"Income tax","income-tax","💼",{"title":63,"slug":64,"icon":65},"Wealth tax","wealth-tax","💰",{"title":67,"slug":68,"icon":69},"Capital gains tax","capital-gains-tax","📈",{"title":71,"slug":72,"icon":73},"Corporate tax","corporate-tax","🏢",{"title":75,"slug":76,"icon":77},"Dividend tax","dividend-tax","💸","tax","\u002Fcountry\u002Fbelgium\u002Finheritance-tax",[],[],{"title":6,"description":19},"country\u002Fbelgium\u002Finheritance-tax",[85,89,93,97],{"label":86,"value":87,"note":88},"Spouse and children","3% - 30%","Regional bands",{"label":90,"value":91,"note":92},"Family home","0%","Partner share exempt",{"label":94,"value":95,"note":96},"Movable gifts","3% - 7%","Flat, by region",{"label":98,"value":99,"note":100},"Strangers","Up to 80%","Brussels, Wallonia",[],[],[104,108,111,113,115],{"label":105,"value":106,"badge":107},"Flanders top family rate","27%","Above EUR 250k",{"label":109,"value":110},"Brussels top family rate","30%",{"label":112,"value":110},"Wallonia top family rate",{"label":114,"value":95},"Movable gift duty",{"label":116,"value":117},"Family-business lane","0% - 3%","inheritance-tax","Inheritance tax",[],[122,123,124,125],"Domicile decides everything. 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Standard rates apply where payroll, participation or continuity tests fail.","2wWNR6RhFo8gwctBGpEQWE9ZcBCwtUVAgpWcQsILTSg",[128,137,146,155,161,167,173,179,188,197,206,212,218,221,227,230,233,236,242,248,254,263,266,275,281,284,287,293,302,311,317,323,326,329,335,338,347,350,353,359,362,365,368,371,374,377,380,383,386,389,392,398,401,404,407,410,413,416,419,422,425,428,431,434,440,443,449,458,461,467,470,473,476,479,482,485,488,491,494,497,500,503,506,509,512,515,521,524,530,536,539,542,545,548,551,557,563,567,570,573,579,582,585,588,591,594,597,600,603,606,609,612,618,621,624,627,630,633,636,639,645,648,654,657,660,663,666,669,672,675,678,681,684,687,690,693,696,699,702,705,708,711,714,717,720,723,726,732,735,738,741,744,747,750],{"title":129,"path":130,"countryASlug":131,"countryBSlug":132,"countryA":133,"countryB":134,"flagA":135,"flagB":136,"excerpt":35},"Andorra vs Monaco 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Kingdom taxes","\u002Fcompare\u002Fcanada-vs-united-kingdom","united-kingdom","United Kingdom","🇬🇧",{"title":243,"path":244,"countryASlug":224,"countryBSlug":245,"countryA":225,"countryB":246,"flagA":226,"flagB":247,"excerpt":35},"Canada vs United States taxes","\u002Fcompare\u002Fcanada-vs-united-states","united-states","United States","🇺🇸",{"title":249,"path":250,"countryASlug":183,"countryBSlug":251,"countryA":185,"countryB":252,"flagA":187,"flagB":253,"excerpt":35},"Cayman Islands vs Bermuda taxes","\u002Fcompare\u002Fcayman-islands-vs-bermuda","bermuda","Bermuda","🇧🇲",{"title":255,"path":256,"countryASlug":257,"countryBSlug":258,"countryA":259,"countryB":260,"flagA":261,"flagB":262,"excerpt":35},"Costa Rica vs Mexico taxes","\u002Fcompare\u002Fcosta-rica-vs-mexico","costa-rica","mexico","Costa Rica","Mexico","🇨🇷","🇲🇽",{"title":264,"path":265,"countryASlug":257,"countryBSlug":201,"countryA":259,"countryB":203,"flagA":261,"flagB":205,"excerpt":35},"Costa Rica vs Panama 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