When minor children inherit in Belgium, specific rules apply: the justice of the peace must approve certain decisions, a notarial deed is mandatory, and representation runs through the surviving parent or a guardian. Here is what you need to know about tax and procedure.
Rates for children: direct line
Children, grand- and great-grandchildren inherit in direct line. The rates are the most favourable after the partner:
| Region | Slice 1 | Slice 2 | Top |
|---|---|---|---|
| Flanders | 3% up to 50,000 euros | 9% up to 250,000 euros | 27% above |
| Brussels | 3% up to 50,000 euros | 8% up to 100,000 euros | up to 30% above 500,000 euros |
| Wallonia | 3% up to 12,500 euros | up to 18% around 250,000 euros | 30% above 500,000 euros |
Special rules for minors
A minor child cannot perform legal acts. Parents (or the surviving parent) act as legal representatives, but some decisions require authorisation by the justice of the peace:
- acceptance of the estate: only under benefit of inventory or with the judge's authorisation;
- sale of inherited real estate;
- investments with inherited assets;
- withdrawals of inherited money above a threshold.
In practice, you file a petition with the justice of the peace in the child's canton. The judge assesses whether the decision is in the child's interest.
Mandatory notarial deed
With minor heirs, VLABEL or the bank does not accept a certificate: you need a deed of inheritance at the notary (250 to 500 euros). The notary also formalises how the child's share will be managed.
Read about certificate vs deed differences.
Guardianship account and frozen funds
A minor's inherited assets go on a guardianship account:
- in the child's name, managed by the legal representative;
- frozen for withdrawals above a threshold without judicial authorisation;
- automatically unfrozen at 18;
- usable for maintenance or study costs with justification.
Optimisation: bare ownership for the children
A common technique: the surviving parent receives usufruct over all assets, the children the bare ownership. On the survivor's death, usufruct extinguishes and children become full owners without additional inheritance tax (extinction of usufruct is not taxed).
This is the legal devolution without a will, but it can also be confirmed by contract or will.
Practical example
Father dies in Flanders, married, two minor children, estate 400,000 euros of which family home 250,000 euros.
- Mother: usufruct on everything, family home exempt, 50,000-euro exemption on movables, residual tax limited.
- Children: bare ownership, taxable base lower than full ownership (per parent age table), direct-line rates 3% and 9%.
- Guardianship account mandatory for the children's share.
Nalenta and families with minor children
Nalenta automatically flags that a notarial deed is needed with minor heirs and accounts for the usufruct / bare-ownership split in the calculation. For partner exemption see partner inheritance tax.