The family home is often the main asset of a Belgian estate. Good news: in Flanders and Brussels, the surviving spouse or legal cohabitant enjoys a full exemption from inheritance tax on this property. In Wallonia, a strongly reduced rate applies.
Flanders: 100% exempt
In Flanders, the surviving spouse or legal cohabitant pays 0 euros on the share of the family home they inherit, regardless of value.
Conditions:
- you lived there together at the time of death, or you could no longer live there for medical reasons or force majeure (e.g. care home);
- it concerns the main residence registered in the population register.
De-facto cohabitants do not qualify in Flanders.
Brussels: exempt under conditions
Brussels also grants a full exemption to the surviving spouse or legal cohabitant. De-facto cohabitants must prove at least 3 years of continuous cohabitation at the same address, with a common household.
Wallonia: reduced rate, no full exemption
Wallonia does not grant full exemption but a strongly reduced progressive rate for the spouse or legal cohabitant: 1% to 3% on the first 250,000 euros, up to 30% above 500,000 euros. For most family homes, the tax remains very limited.
Does the exemption also apply to children?
No. It is reserved for the spouse or legal cohabitant. Children inheriting the family home pay normal direct-line rates (Flanders: 3% up to 50,000 euros, 9% up to 250,000 euros, 27% above).
Tip: on the first parent's death, it is often advantageous for the surviving parent to receive bare ownership, or for the family home to be allocated to the partner by will, to avoid double taxation.
Practical example
A couple owns a 400,000-euro house in Ghent. The father dies. The mother inherits half (200,000 euros).
- Without exemption: 200,000 euros × direct-line rates = around 18,000 euros.
- With family home exemption: 0 euros.
Nalenta automatically checks your eligibility and applies the exemption to the calculation.
Things to watch
- Debts linked to the home (mortgage) are first deducted from the value.
- For usufruct / bare ownership, you must split correctly per age tables.
- A second residence or investment property does not qualify, even if you stayed there recently.
Related guides
Inheritance tax for the surviving spouse - Flanders inheritance tax - Inheriting without a will.