The inheritance declaration must be filed in Belgium within fixed deadlines: 4 months for a death in Belgium, 5 months in another European country and 6 months outside Europe. If you cannot meet the deadline, you can request an extension. Here is how it works exactly, with whom and on what grounds.
When to request an extension?
Request an extension as soon as it is clear the deadline cannot be met. Valid reasons include:
- foreign documents still arriving or being translated;
- real estate still to be valued or sold;
- disagreement between heirs delaying the inventory;
- unknown heirs still being traced;
- death followed by long illness or complex aftermath.
File the request in writing before the original deadline. After the deadline it is possible but often leads to penalties.
Who to ask?
| Region of death | Request to |
|---|---|
| Flanders | VLABEL via your filing portal or by post |
| Brussels | FPS Finance - Legal Security office Brussels |
| Wallonia | FPS Finance - Legal Security office of the province of death |
In Flanders this is fully digital via MyMinfin or the VLABEL portal. For Brussels and Wallonia you request by registered letter, with copy of the death certificate and the reason.
How much extension?
Standard: 2 to 3 months extra. For very complex cases, several successive extensions can be granted, each of 2 or 3 months. An extension beyond 6 months is exceptional and requires strong reasoning.
Are interest or penalty due?
- Interest: yes, the statutory rate (5.25 percent in 2025) accrues on the inheritance tax from the original deadline until actual payment. An extension extends the filing, not the interest-free period.
- Penalty: no, if you request the extension before the deadline and it is granted.
- Penalty without extension: 5 to 20 percent of the inheritance tax, depending on delay and good faith.
Sample letter
Flemish situation:
"Dear VLABEL,
Subject: inheritance declaration of [name deceased], died in [municipality] on [date], national register number [number]. I hereby request an extension of 3 months for filing the declaration, until [new date]. Reason: [for example: house valuation still ongoing, surveyor expects report end of next month].
Yours faithfully, [name, address, contact]"
For Brussels or Wallonia, replace VLABEL with FPS Finance - Legal Security office and send by registered post.
What if you miss the extension?
No request and late? VLABEL or FPS Finance usually sends a first reminder without penalty. No reply leads to:
- formal notice with penalty;
- penalty + interest from the original deadline;
- possibly an ex officio assessment based on tax authority estimates (rarely to your benefit).
Always reply to the first letter, even without all documents. A partial declaration with extension for the rest is possible.
Closing
Requesting an extension for the inheritance declaration is normal and widespread in Belgium. The tax authority is generally reasonable for substantiated requests, especially with real estate or cross-border aspects. Always request it before the original deadline and in writing, and remember interest keeps running. For general deadlines see filing deadlines. For practical filing see DIY declaration.