Belgium (BE)
Belgium is a small but densely populated federal kingdom at the crossroads of Western Europe, split across three linguistic regions — Dutch-speaking Flanders, French-speaking Wallonia, and bilingual Brussels — and famed for its medieval cities, world-class beer and chocolate, and its role as the de facto capital of the European Union.
Estate & Inheritance in Belgium
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Inheritance law in Belgium is a federal matter (Civil Code) but inheritance tax is a regional competency — Flanders, Wallonia, and Brussels-Capital Region each have significantly different tax rates and exemptions. Belgium's inheritance tax is progressive and can be high. The EU Succession Regulation 650/2012 allows EU residents to choose the law of their nationality to govern their estate instead of Belgian law — this is important for many expats.
Intestacy — What Happens Without a Will
If you die without a will in Belgium, the estate is distributed according to the Belgian Civil Code. The order is: 1) Descendants (children, grandchildren) — share equally. 2) Spouse/legal cohabitant receives usufruct (right of use) on the estate when children inherit. 3) Ascendants (parents) and siblings if no descendants. 4) Other relatives. 5) Belgian state if no heirs. A legal cohabitant (wettelijk samenwonende) has limited rights — significantly less than a spouse. Civil partners (feitelijk samenwonenden — factual cohabitation without registration) have no statutory inheritance rights.
Types of Valid Will
Notarial will
Authentiek testament / Testament authentiqueWill made before a Belgian notary with two witnesses or two notaries. The notary drafts, the testator dictates, and witnesses sign. Legally the most secure form.
Automatically registered in the Central Register of Last Wills (Centraal Register van Testamenten / Registre Central des Testaments). Valid indefinitely.
Recommended for complex estates, cross-border situations, or those with significant assets. Cannot be contested on formal grounds.
Holographic will
Eigenhandig testament / Testament olographeEntirely handwritten, signed, and dated by the testator. No witnesses or notary required. Must be entirely in the testator's own handwriting — typed or partly typed wills are invalid.
Legally valid if properly handwritten, signed, and dated. Should be registered in the Central Register to ensure it can be found after death.
Can be challenged on content grounds. Register at a notary for €50–100 to ensure discovery after death.
International will
Internationaal testament / Testament internationalSigned before a notary with two witnesses according to the 1973 Washington Convention — valid internationally. Useful for expats with assets in multiple countries.
Recognised by countries that have ratified the Washington Convention (includes Belgium, France, Italy, Canada)
Particularly useful for EU nationals using the EU Succession Regulation to designate their national law.
Forced Heirship
Belgium has strong forced heirship (reservataire erfgenamen / héritiers réservataires) rules. Descendants cannot be disinherited. Each child is entitled to their "reserve": 50% of the estate (regardless of number of children) — the reserve is shared equally among children. The testator can freely dispose of the remaining 50%. Spouses and registered partners also have a usufruct reserve. In 2018, Belgian reform introduced the option to give more to specific heirs within limits.
EU Succession Regulation (Brussels IV)
EU Regulation 650/2012 allows EU residents to choose the law of their nationality (instead of Belgian law) to govern their entire estate. This is particularly important for: expats from countries without forced heirship rules (like UK nationals), those with assets in multiple EU countries, and those wanting to simplify cross-border succession. The choice must be made explicitly in a will or other declaration.
Inheritance Tax
Inheritance tax (erfbelasting / droits de succession) is a regional tax — Flanders, Wallonia, and Brussels each have different rates and exemptions. Rates are progressive and depend on the relationship between the deceased and the heir. Spouses and cohabiting partners receive significant exemptions. Tax-efficient estate planning (donations, life insurance) is common in Belgium.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse / legal cohabitant — family home (Flanders) | 100% exemption on family home (eigen woning) | 0% on family home; 3–27% on other assets |
| Direct descendants / ascendants (all regions) | Flanders: €15,000 per child on movable assets; €75,000 for partners on movable assets (2026 reform); Wallonia: €12,500 per direct heir; Brussels: €12,500 per direct heir | Flanders: 3–27% (reformed January 2026); Wallonia: 3–30%; Brussels: 3–30% |
| Siblings (brothers and sisters) | Limited exemptions | Flanders: 25–65%; Wallonia: 20–65%; Brussels: 20–65% |
| Other relatives and third parties | Minimal exemptions | Flanders: 25–80%; Wallonia: 30–80%; Brussels: 40–80% — very high for unrelated parties |
Belgian inheritance tax rates for non-relatives and distant relatives are extremely high. Estate planning (schenkingen / donations during lifetime) is widely used to reduce the inheritance tax burden. 2026 Flanders change: non-registered gifts made within 5 years of death (previously 3 years) are now re-included in the estate for tax purposes; registered gifts remain 3-year look-back. Immovable property gifts remain 5-year look-back in Flanders. Wallonia and Brussels retain 3-year look-back for non-registered gifts.
Cross-Border & Multi-Country Estates
Belgium actively applies EU Regulation 650/2012 for EU cross-border estates. For non-EU situations: Belgian assets are always subject to Belgian inheritance law and tax regardless of where the deceased was resident. Non-Belgian assets of Belgian residents may be subject to Belgian tax under Belgian domestic law, subject to double taxation treaties. The Belgian-UK and Belgian-USA treaties coordinate inheritance tax obligations.
Certificate of Inheritance
A certificate of inheritance (akte van erfopvolging / acte d'hérédité) is required to access the deceased's Belgian bank accounts, change property ownership, and prove heir status. Can be obtained from: a Belgian notary (authentieke akte) for complex situations, or from the communal civil registry (for simple cases involving only Belgian legal heirs). Brussels and some communes offer a simplified administrative certificate.
Will Registration
The Central Register of Last Wills (Centraal Register van Testamenten / Registre Central des Testaments — CRT) registers all Belgian notarial wills and can register holographic wills. Registration ensures the will is found after death. A notary or lawyer searches the CRT as part of any estate administration.
Living Will & Healthcare Power of Attorney
A living will (wilsverklaring / déclaration anticipée) allows you to refuse certain medical treatments in advance if you become incapacitated. Must be signed by two witnesses, registered with the commune or via the national patient database. Belgian hospitals are legally required to respect a registered living will.
Useful Links
Estate & Inheritance
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