Taxation
Inheritance tax
Regional tax due on the transfer of a property estate upon death.
Full definition
Inheritance tax is a regional tax levied on the net value of an estate transferred upon death. In Belgium, rates vary by region, family relationship, and asset value. In direct line: from 3% to 30% in Flanders, Wallonia, and Brussels, with progressive brackets. Between unrelated persons, rates can reach 80% in Wallonia. Real estate is valued at market value on the date of death.
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Regional tax due on the transfer of a property estate upon death.