Inheritance Tax/Belgium 2026
Calculate inheritance tax (succession duty) for the 3 Belgian regions in 2026. Flanders: 3-65%. Wallonia: 3-80%. Brussels: 3-70%.
Successive Data
Droits de Succession 2026 - Flanders
Come utilizzare Droits de Succession / Erfbelasting Belgio 2026
Inserisci il valore dell'eredita
Il valore netto dell'eredita ricevuta (immobili, conti, investimenti meno passivita).
Seleziona regione e relazione
Le 3 regioni belghe hanno regole diverse. La relazione col defunto determina l'aliquota e l'eventuale esenzione.
Suggerimenti
- In Fiandre il "testament houdende legaat aan goed doel" (legato a ente benefico) puo ridurre i droits de succession: gli enti no-profit pagano una quota fissa del 8.5%.
- La "planification successorale" (pianificazione successoria) tramite donazioni successive puo ridurre significativamente il carico fiscale. Consulta un notaio.
- In Vallonia il "pacte successoral" permette di anticipare le scelte successorie tra genitori e figli con effetti fiscali favorevoli.
Domande frequenti
Do Belgian regions have different rules?
Yes, inheritance tax is a regional competence. Flanders, Wallonia and Brussels have different rates, exemptions and tiered structures.
When are inheritance taxes paid?
Declaration must be submitted within 4 months of death (6 if outside Belgium). Payment follows by the deadline set by the regional fiscal administration.
Are there exemptions for primary residence?
In Flanders, the deceased person's main residence is exempt for partners and children. In Wallonia and Brussels, there are reductions for residential properties. Conditions apply: consult a notary.
Do donations reduce inheritance rights?
Donations made during life reduce future inheritance and therefore tax. Mobile asset donations are taxed at 3% (children) in Flanders and Brussels, 3.3% in Wallonia. Must be notified or registered.