From 1 September 2021 we will receive you in all our offices again, but by appointment only.

Rates

  • Rates between spouses, legal cohabitants and lineal relatives (children, grandchildren, parents, grandparents, etc.)

    The rates apply to the individual net share inherited by each heir.

    Part of the net share in EUR Percentage per bracket Total tax from previous brackets
    from to
    0.01 12 500 3 %
    12 500.01 25 000 4 % EUR 375
    25 000.01 50 000 5 % EUR 875
    50 000.01 100 000 7 % EUR 2 125
    100 000.01 150 000 10 % EUR 5 625
    150 000.01 200 000 14 % EUR 10 625
    200 000.01 250 000 18 % EUR 17 625
    250 000.01 500 000 24 % EUR 26 625
    over 500 000 30 % EUR 86 625

    Legal cohabitants

    In the Walloon Region, cohabitant means a person:

    • who was domiciled with the deceased person on the date of his or her death and
    • who drew up a declaration of legal cohabitation with the deceased person in accordance with the provisions of the Civil Code or the Law on Private International Law.

    Under certain circumstances, the rates also apply to adoptive children.

  • Rates between brothers and sisters

    The rates apply to the individual net share inherited by each heir.

    Part of the net share in EUR Percentage per bracket Total tax from previous brackets
    from to
    0.01 12 500 20 %
    12 500.01 25 000 25 % EUR 2 500
    25 000.01 75 000 35 % EUR 5 625
    75 000.01 175 000 50 % EUR 23 125
    over 175 000 65 % EUR 73 125
  • Rates between uncles, aunts, nephews and nieces

    The rates apply to the individual net share inherited by each heir.

    Part of the net share in EUR Percentage per bracket Total tax from previous brackets
    from to
    0.01 12 500 25 %
    12 500.01 25 000 30 % EUR 3 125
    25 000.01 75 000 40 % EUR 6 875
    75 000.01 175 000 55 % EUR 26 875
    over 175 000 70 % EUR 81 875
  • Rates between other persons

    The rates apply to the individual net share inherited by each heir.

    Part of the net share in EUR Percentage per bracket Total tax from previous brackets
    from to
    0.01 12 500 30 %
    12 500.01 25 000 35 % EUR 3 750
    25 000.01 75 000 60 % EUR 8 215
    75 000.01 175 000 80 % EUR 38 125
    over 175 000 80 % EUR 118 125
  • Any questions?