The Belgian inheritance declaration has a legal deadline that starts on the day of death. How much time you get depends on where the deceased died, not where the heirs live.
The three legal deadlines
| Place of death | Deadline |
|---|---|
| Belgium | 4 months |
| Another EEA country | 5 months |
| Outside the EEA | 6 months |
The deadline runs from the day after the death. Example: a Flemish father dies on 1 March 2026. The declaration must reach VLABEL by 1 July 2026 at the latest.
Requesting an extension
You can request an extension, provided you do so before the deadline expires and motivate it clearly. Valid reasons include:
- waiting for tax certificates from banks or insurers;
- a real-estate valuation that takes more time;
- a foreign component requiring documents;
- a dispute between heirs to settle first.
VLABEL and the FPS Finance usually grant two additional months. File your request in writing, with the deceased's name, national registry number and a clear motivation.
What if you are late?
The tax authority applies progressive fines. At VLABEL, this starts at 25 euros per month of delay and rises depending on the tax due. Late-payment interest may also apply.
If you realise you are late: file as quickly as possible and proactively contact the relevant administration to explain your situation.
Distinguish: filing deadline vs payment deadline
Do not mix up two deadlines:
- 4 months to file the inheritance declaration.
- 2 months to pay the assessment notice, from its issue date.
Our payment guide covers the second deadline.
Practical timeline
| When | What |
|---|---|
| Day 0 | Death |
| Days 1 to 5 | Municipal declaration, death certificate |
| Month 1 | Notify banks, request certificate of inheritance |
| Months 2 to 3 | Build the inventory, value real estate |
| Month 4 | File the inheritance declaration |
| Months 6 to 8 | Receive the assessment notice |
| 2 months after notice | Pay the inheritance tax |
Nalenta and your deadlines
Nalenta shows you in the dashboard exactly when each deadline falls based on your own date of death and reminds you well before expiry. For region-specific filing routes, see Flanders, Brussels or Wallonia.