The deceased person is a resident of Belgium

• You must declare all movable and immovable property left by the deceased person.
• You can deduct the funeral costs and some of the deceased person’s debts from the estate.
• The property is subject to inheritance tax.

You must therefore also declare immovable property abroad. Depending on the situation, you can deduct all or part of the inheritance tax you pay on the immovable property abroad from the tax to be paid in Belgium.

The deceased person is a not a resident of Belgium

• You must declare the immovable property in Belgium.
• You can deduct certain debts incurred on the immovable property.
• The immovable property is subject to ‘duty on the transfer of property mortis causa’.

Who is a resident?

A resident is someone whose principal place of residence or seat of wealth is in Belgium and therefore whose last (actual, effective and permanent) place of residence was in Belgium.

If the tax residence has moved between regions in the last 5 years, the region in which the deceased person had his or her tax residence the longest during that period is regarded as the tax residence. The nationality of the deceased person and the place of death are irrelevant.

Examples of residents (with the applicable regional legislation):

• Someone who lives for two-and-a-half years in Wallonia, then for one year in the Netherlands and then for 18 months in Flanders (Wallonian law applies).
• Someone who lives for three years in the Netherlands and then for two years in Flanders (Flemish law applies).

Inheritance tax is calculated on the basis of the declaration of estate.

It is calculated:

• according to a rate that increases in each acquisition bracket;
• according to a rate that differs depending on the degree of relationship between the heir and the deceased person.

The rates differ depending on the region in which you submit the declaration.

• Rates in the Flemish Region
• Rates in the Brussels Capital Region
• Rates in the Walloon Region

You pay the tax by:

• paying or transferring the relevant amount into the account of the competent office for legal certainty
  or
• surrendering works of art (special rules apply to this method of payment).

You have to pay the inheritance tax within two months of the date on which the period for submitting the declaration of estate expires (see Declaration of estate).

Statutory interest (7 %) is payable after this date.

To defer the inheritance tax payment you must submit an application, stating your reasons, to the receiving officer of the office for legal certainty to which you submitted the declaration of estate.

You can defer the payment for up to five years from the date of death.

Please note: inheritance interest may be charged even if you obtain a deferral.