Inheritance tax in Belgium: What you need to know

Considering moving to Belgium from the UK? One of the first things you’ll need to read up on is the country’s tax system, to see how it applies to you and your family.

One potentially complicated part of it is inheritance tax. It can be useful to know about this, especially if you have Belgian relatives or have retired to Belgium and plan to see out your days there.

In this comprehensive guide, we’ll cover all the essentials you need to know about inheritance tax in Belgium. This includes rates, allowances and exemptions, as well as how to calculate and pay inheritance tax there.

It’s still strongly recommended to get professional tax advice, but this information can act as a useful starting point.

We’ll also show you how to send large amounts of money securely between countries using the Wise Account. This can be extremely useful if you have inheritance tax to pay, or want to send money from an inheritance back to the UK.

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Table of contents

What is inheritance tax? Inheritance tax in Belgium Who pays inheritance tax in Belgium? Inheritance tax rates in Belgium Taxable assets and exemptions How to calculate inheritance tax in Belgium How to pay inheritance tax in Belgium Wise - For big money transfers at life’s big moments FAQs about inheritance tax in Belgium What is the new inheritance law in Belgium? What is the gift tax rate in Belgium? Which EU countries have no inheritance tax?

What is inheritance tax?

Inheritance tax, known as IHT in the UK, is a tax paid to the government on the estate of someone who has died. The ‘estate’ usually encompasses all property and possessions, as well as savings, investments and pensions.

Many countries have inheritance tax systems. Depending where in the world you are, the tax may be known as estate tax, inheritance tax or succession tax.

However, not all countries have this kind of tax in place. New Zealand, Singapore, Portugal and Canada are among a handful of countries which don’t charge inheritance tax at all.¹

Inheritance tax in Belgium

Belgium does have an inheritance tax system, where rates, conditions and exemptions vary depending on where in the country the deceased person lived.

The main areas are the Brussels Capital Region, the Walloon Region and Flanders, which all have their own tax authorities responsible for inheritance tax. However, the national Federal Public Service (FPS) agency handles the execution of inheritance tax matters.² In Flanders, inheritance tax is known as estate duties.

Unlike in the UK where inheritance tax is payable by the estate, in Belgium it’s payable by each beneficiary individually.

Each person has a tax-free personal allowance, which varies depending on the region and the closeness of the relationship between the heir and deceased person (for example, the allowance is usually higher for spouses).

Beneficiaries will have to pay tax on anything they inherit above this threshold, with rates set in tiers according to the value of the inheritance and their relationship to the deceased person.

Who pays inheritance tax in Belgium?

Belgian inheritance taxes are payable on all assets and property located in Belgium, no matter whether the deceased person was a Belgian national or not.³ This means that if you live in the UK and you receive an inheritance from abroad - and it’s physically located in Belgium - then you may have Belgian inheritance tax to pay.

It’s also due when assets are located outside of Belgium (with the exception of real estate property) but are owned by either a Belgian national or a foreign national resident in Belgium for tax purposes.³

Each beneficiary will need to pay inheritance tax to the authorities. This is different to how it works in the UK, where a lump sum of tax is paid out of the estate.

It’s important to get professional tax advice to double check which country’s tax laws apply to you, especially if you live between countries or have property in multiple countries.

Inheritance tax rates in Belgium

In the UK, a flat rate of tax is applied to estates valued over a certain sum. However, it works differently in Belgium.

The Belgian system uses tax rates which vary depending on the relationship of the beneficiary to the deceased, and the value of the inheritance. Each region will also apply its own rates, exemptions and personal allowances.

To illustrate this, let’s take a look at the current inheritance tax rates and personal allowances in the Brussels Capital Region:²

Relationship to deceased	Personal tax-free allowance (EUR)	Value of inheritance (EUR)	Inheritance tax rate
Spouse, children, grand-children, parents	15,000 (+2,500 for children under 21)	0 to 50,000	3%
〃	〃	50,000 to 100,000	8%
〃	〃	100,000 to 175,000	9%
〃	〃	175,000 to 250,000	18%
〃	〃	250,000 to 500,000	24%
〃	〃	500,000+	30%
Siblings	1,250	0 to 12,500	20%
〃	〃	12,500 to 25,000	25%
〃	〃	25,000 to 50,000	30%
〃	〃	50,000 to 100,000	40%
〃	〃	100,000 to 175,000	55%
〃	〃	175,000 to 250,000	60%
〃	〃	250,000+	65%
Uncles, aunts, nephews and nieces	1,250	0 to 50,000	35%
〃	〃	50,000 to 100,000	50%
〃	〃	100,000 to 175,000	60%
〃	〃	175,000+	70%
Other heirs	1,250	0 to 50,000	40%
〃	〃	50,000 to 100,000	55%
〃	〃	100,000 to 175,000	65%
〃	〃	175,000+	80%

Taxable assets and exemptions

Under Belgian inheritance laws, any assets located in Belgium are considered to be taxable assets. Also, assets that are overseas but are owned by someone who is either a Belgian national or resident in Belgium for tax purposes - with the exception of real estate.³

However, each region has its own exemptions. Across all three (Brussels, Walloon and Flanders) there is some level of exemption for the family home.

Here are some of the main inheritance tax exemptions and reductions for the Brussels Capital Region:

• The spouse (or legally cohabiting partner) does not have to pay tax on their share of the family home
• There’s a reduced rate of tax for cohabitants or lineal heirs (children, grandchildren, parents and grandparents) for the main family home - this applies up to a value of €250,000 EUR.
• Beneficiaries with at least three living children (under the age of 21)at the time of the deceased person’s death receive a 2% tax reduction for each of those children.
• There’s a reduced rate of tax for family businesses.

How to calculate inheritance tax in Belgium

Here’s an overview of how Belgian inheritance tax can be calculated:

1. The taxable net asset is calculated, by minusing the liabilities (debts) from the value of the inventory of assets. For real estate, the value used is the market value on the day of the person’s death.
2. The taxable net asset is then distributed between heirs, according to Belgian inheritance laws and the will of the deceased person.
3. For each beneficiary, the taxable sum is the amount left after their tax-free allowance has been deducted
4. On the remaining sum, tax rates will apply according to the value of the inheritance received and the beneficiary’s relationship to the deceased person. Plus, the region the deceased person lived in for the last 5 years prior to their death.³

How to pay inheritance tax in Belgium

If you are a beneficiary who is liable for inheritance tax in Belgium, you must file a declaration of estate’. This must be submitted to the national FPS Finance authority, or to the Flemish tax administration if the deceased person lived in Flanders.

You must pay any inheritance tax owed within two months of the deadline for filing this declaration. If you’re late, you could face an extra interest charge of 7% - however, you can also formally request an extension if you need more time to pay.²

You may need to contact the relevant Belgian authorities to find out about accepted payment methods. Interestingly, there is potentially a way to pay your tax bill by donating works of art (special rules apply, you’ll need to contact the tax authorities to find out more).²

If you’re living in the UK or another country, a solution such as Wise could be ideal for sending a payment for inheritance tax to Belgium. You can send money worldwide with Wise, for low fees* and mid-market exchange rates. There’s even a dedicated service for securely sending large amounts.

Wise - For big money transfers at life’s big moments

After reading this, you should have a better idea of how the Belgian inheritance tax system works - and how it applies to you and your family. We’ve looked at personal allowances, rates, exemptions and who has to pay the tax.

We’ve also covered how to pay inheritance tax in Belgium. If you need a way to pay inheritance tax, send inherited money back to the UK or generally manage your finances between countries - Wise is a great solution.

With Wise, you can hold and convert between 40+ currencies in your online account. And you can send money worldwide for low, transparent fees* and mid-market exchange rates.

If you’re sending a large sum between countries, read our quick guide on what documents you’ll need.

Whether you’re paying foreign bills or trying to get the best exchange rates when repatriating funds from overseas back to the UK, your Wise account can do it all.

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FAQs about inheritance tax in Belgium

Here are some common questions:

What is the new inheritance law in Belgium?

When a person dies, Belgian law dictates that the wishes for gifts and inheritance outlined in their will take precedence.

If there is no will, inheritances will be bestowed according to statutory inheritance laws - this follows a line of succession starting with spouses, children and close relatives.

However, a relatively new rule - introduced in 2018 - stipulates that children of the deceased person must share at least half of the estate between them. This happens automatically, without the need for court or probate orders.³

What is the gift tax rate in Belgium?

Gift tax works differently to inheritance tax in Belgium. The rate payable on gifts (which must be made using a Belgian notary deed) varies depending on where the giver/donor was resident for tax purposes.

In Brussels and Flanders, the rate is 3% for gifts between close relatives, and 7% for gifts between other people.⁴

Which EU countries have no inheritance tax?

Within the EU, the following countries have no inheritance taxes:⁴

• Austria
• Cyprus
• Estonia
• Latvia
• Malta
• Romania
• Slovakia
• Sweden.

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Sources used:

1. No More Tax - 10 jurisdictions with no inheritance tax
2. Federal Public Service Finance - Payment of inheritance tax and estate duties
3. Expatica - Inheritance tax in Belgium
4. PwC - Tax Summaries - Belgium
5. Euro News - Inheritance tax across Europe: How do the rules, rates and revenues vary?

Sources last checked on date: 28-Jul-2025