• Narrow screen resolution
  • Wide screen resolution
  • Auto width resolution
  • Increase font size
  • Decrease font size
  • Default font size
  • default color
  • red color
  • green color

taxation.be

Thursday
Aug 17th
Home

Estate

Belgian inheritance tax is due on the value of the entire estate (i.e. all real estate and all movables) of a deceased who was domiciled in Belgium.  If the deceased was not domiciled in Belgium at the time of his death, it will still apply but only to the real property he had in Belgium.

The criterion of domicile is the same as for the application of the Belgian inheritance rules.  

However, an exemption of inheritance tax is granted for officials of the European Communities, the European Investment Bank, NATO , the Western European Union, … insofar as they are living in Belgium for the purpose of carrying out their duties.

  • Please note that the authority to determine the inheritance tax has been transferred to the Regions, so that different rules may apply in different regions. The major difference is the rate of the tax.
< Prev   Next >
Advertisement
Home
Individuals
Companies
Estate Planning
International
News
Links
taxbites
Money