Inheritance tax
Regional tax due on the transfer of a property estate upon death.
Full definition
Inheritance tax is a regional tax on the net share each heir receives on a death. The competent region is in principle that of the deceased's last home. Rates rise with the value received and with the distance of the family tie. In the direct line and between partners, they range from 3% to 27% in Flanders, and from 3% to 30% in Wallonia and Brussels. Between unrelated persons, they can reach 55% in Flanders and 80% in Wallonia. Wallonia has voted a sharp cut for deaths from 1 January 2028: at most 15% in the direct line and 40% between other persons. Property is valued at its market value on the day of death. In Flanders, the surviving partner pays no tax on the share of the family home they receive.