To which part of the tax refund am I entitled to and what do I have to do in order to obtain my part when separation de facto has been carried out?
You and your former partner are entitled to a tax refund for the year of your separation de facto, but you do not know how you can receive this refund?
For the year of your separation de facto, we will send you and your former partner a tax assessment notice (tax calculation). If you and your former partner are entitled to a tax refund for that year, we will allocate it on the basis of the income you received during that year.
We will notify you of this allocation by letter. In the letter, we will also ask you to confirm your bank account number or give us a new number by means of the enclosed form. You send this form to your Team Perception (tax collection). You will find the contact details of the Collection Team (Team Perception) in our office guide (select the heading “Remboursements d'impôt et de TVA/Tax and VAT refunds” and enter your municipality). You will then receive your tax refund via your bank account or a postal money order (if we do not know your bank account number).
You have not received a letter?
Please contact immediately your Collection Team (Team Perception).
What do I have to do to receive my share of my deceased spouse’s tax refund?
If you inherit, you can receive your share of the deceased person’s tax refund. What you have to do depends on the relationship you had with the deceased and the amount to be refunded. You can find this amount on the deceased person’s tax assessment notice (tax calculation note).
I am the surviving spouse and I was not de facto separated or divorced
The refund amounts to:
You have to submit the following documents:
2,500 EUR at the most
No document is necessary.
Between 2,500 and 5,000 EUR
You send us a signed declaration of commitment. You will mention in it how you would like to receive the tax refund. In doing so, you commit yourself to allocate the taxes received among the (possible) other heirs according to their share. If other heirs subsequently ask us to recover the taxes, we will provide them with your declaration of commitment and may ask you to refund the taxes. We therefore recommend that you always discuss with the other heirs how the taxes are to be refunded. We will pay the taxes to the bank account number in your declaration of commitment. You can ask for a standard declaration of commitment from your Team Perception. Please note that you must enclose a copy of your identity card.
More than 5,000 EUR.
You send us a copy of the certificate of succession or deed of inheritance, as well as a proxy from the other heirs. More information about the certificate of succession can be found on the website of the FPS Finance. Warning: the person signing the proxy must enclose a copy of their identity card.
Send the necessary documents as soon as possible to the Collection Team (Team Perception). We will then ensure that the payment is made properly and on time.
Warning! Please always check that the bank account number on the tax assessment notice (tax calculation note) is correct. If this bank account number can no longer be used, you should also contact immediately the Team Perception.
What do I have to do to receive my share of my deceased (legal) cohabitation partner’s tax refund?
You do not automatically inherit from your deceased partner when you were (legally) cohabiting with them. It is possible that your partner may have granted you inheritance tax (e.g. by will). We can only reimburse you if you can prove that you inherit from your partner. If you cannot, we will refund these taxes to the legal heirs of the deceased person.
If you would like more information about the documents you need to provide to prove your status as an heir, please contact your Collection Team (Team Perception).
What do I have to do to receive my share of my deceased grandparents, parents or children’s tax refund?
If you inherit, you can receive your share of the deceased person’s tax refund. What you have to do depends on the relationship you had with the deceased and the amount to be refunded. You can find this amount on the deceased person’s tax assessment notice (tax calculation note).
I am a child, grandchild or parent of the deceased person: I am an heir who cannot be totally disinherited
The refund amounts to:
You have to submit the following documents:
100 EUR at the most
No document is necessary.
Between 100 and 2,500 EUR
You send us a signed declaration of commitment. You will mention in it how you would like to receive the tax refund. In doing so, you commit yourself to allocate the taxes received among the (possible) other heirs according to their share. If other heirs subsequently ask us to recover the taxes, we will provide them with your declaration of commitment and may ask you to refund the taxes. We therefore recommend that you always discuss with the other heirs how the taxes are to be refunded. We will pay the taxes to the bank account number in your declaration of commitment. You can ask for a standard declaration of commitment from your Team Perception. Please note that you must enclose a copy of your identity card.
More than 2,500 EUR.
A copy of the certificate of succession or deed of inheritance, as well as a proxy from the other heirs. More information about the certificate of succession can be found on the website of the FPS Finance. Warning: the entitled party signing the proxy must enclose a copy of their identity card.
Send the necessary documents as soon as possible to the Collection Team (Team Perception). We will then ensure that the payment is made properly and on time.
What do I have to do to receive my share of the deceased person’s tax refund if I am not an heir who cannot be totally disinherited?
If you inherit, you can receive your share of the deceased person’s tax refund. What you have to do depends on the relationship you had with the deceased and the amount to be refunded. You can find this amount on the deceased person’s tax assessment notice (tax calculation note).
I am not the partner, child, grandchild or parent of the deceased person: I am an heir who cannot be completely disinherited (e.g. brother or sister of the deceased person).
The refund amounts to:
You have to submit the following documents:
100 EUR at the most
No document is necessary.
Between 100 and 750 EUR
You send us a signed declaration of commitment. You will mention in it how you would like to receive the tax refund. In doing so, you commit yourself to allocate the taxes received among the (possible) other heirs according to their share. If other heirs subsequently ask us to recover the taxes, we will provide them with your declaration of commitment and may ask you to refund the taxes. We therefore recommend that you always discuss with the other heirs how the taxes are to be refunded. We will pay the taxes to the bank account number in your declaration of commitment. You can ask for a standard declaration of commitment from your Team Perception. Please note that you must enclose a copy of your identity card.
Between 750 and 2,500 EUR
A copy of the certificate of succession or deed of inheritance as well as a declaration of commitment. More information about the certificate of succession can be found on the website of the FPS Finance. Please note that you must enclose a copy of your identity card.
More than 2,500 EUR.
A copy of the certificate of succession or deed of inheritance, as well as a proxy from the other heirs. The entitled party signing the proxy must enclose a copy of their identity card.
Send the necessary documents as soon as possible to the Collection Team (Team Perception). We will then ensure that the payment is made properly and on time.
What is a certificate of succession/a deed of inheritance and where can I get it?
Have you inherited from a person entitled to a tax refund? In this case, you might have to send us a certificate of succession or a deed of inheritance.
This is a document mentioning the legal heirs of the deceased person. You can obtain a deed or a certificate of succession either from a “Legal Security” office (Bureau Sécurité Juridique) or from a notary. Where you obtain this document depends on your situation. There are two different situations:
The deceased person had no marriage contract, “modification of the matrimonial regime”, will or “inter vivos gift” and there are no “legally incapable” heirs.
Download the “formulaire de demande de certificat d'hérédité/application form for a certificate of succession”, fill it in and send it to a Legal Security office. Or contact a Legal Security office. The office will provide you the following documents, based on the information you already have, that is to say:
- a non-pre-filled form,
- a partially-pre-filled form,
- a completely pre-filled form,
The application form must in any case include the full identity details of all the heirs of the deceased person. The statements you make on the application form must be correct and sworn.
The collector of the “Legal Security” office will first carry out all the necessary consultations and investigations. This takes about four weeks. After this, the office will provide you with the certificate showing the share of all heirs of the succession free of charge.
Would you like to receive a completely pre-filled application form immediately?
If so, please submit the following documents to the Legal Security office:
- An original excerpt of the act of death certificate issued by the municipal administration
- The marriage booklet(s) or a copy of the deceased person’s marriage booklet(s), in particular the pages showing the identity of the spouses and descendants, as well as the mention of a marriage contract.
- If the deceased person has no descendants, a copy of the marriage booklet(s) of the parents of the deceased person’s parents and of their (half-)brothers and (half-)sisters must also be presented.
The deceased person had a marriage contract, a “modification of the matrimonial regime”, a will or “inter vivos gift” or there are “legally incapable” heirs.
You are legally obliged to have a notary draw up a deed of inheritance or certificate of succession in one of the following cases:
- The deceased person was married with a marriage contract or had a “modification du régime matrimonial/modification of the matrimonial regime” established.
- The deceased person had an act of "donation entre époux/gift between spouses" drawn up by a notary.
- The deceased person left a will (handwritten or notarised).
- The deceased person has “legally incapable” heirs (such as heirs who are minors, declared unfit, etc.).
The “Legal Security” office cannot give you a deed of inheritance or certificate of succession if it is the latter situation that concerns you.
