In Flanders, inheritance tax is not collected by the FPS Finance but by the Flemish Tax Authority (VLABEL). The inheritance declaration is therefore filed directly with VLABEL. That sounds simple, but a few formalities and deadlines bite hard if you miss them. This guide covers everything: when and how to file, which documents to attach and what happens after filing.
When do you file with VLABEL?
You file with VLABEL when the deceased had their tax residence in Flanders for the greater part of the five years before death. This is a federal rule: which region is competent depends on the deceased's actual residence, not on where the heirs live.
For the other regions, you file with the FPS Finance (Legal Security office). Our guide for Brussels and Wallonia.
Deadlines
| Place of death | Deadline |
|---|---|
| Belgium | 4 months |
| Other EEA country | 5 months |
| Outside the EEA | 6 months |
The clock runs from the date of death. You can request a motivated extension from VLABEL, usually two months, provided you ask well before expiry and explain clearly why (waiting for bank balances, complex valuation, foreign component).
How do you file?
Two options:
1. Online via "Mijn Aangifte"
VLABEL provides an online platform, "Mijn Aangifte van nalatenschap", accessible via vlaanderen.be/erfbelasting. You log in with itsme or an eID card reader. Step by step you enter the data, attach documents and submit the declaration digitally.
Benefits:
- automatic tax calculation per heir;
- built-in checks on form requirements;
- immediate proof of receipt;
- faster processing.
2. On paper (form)
You can download the PDF, print it filled, sign it and post it or hand it in at a VLABEL office. For most people the online route is faster and less error-prone.
What goes in the declaration?
The declaration contains:
- Identification of the deceased (name, birth, address, date of death);
- Identification of all heirs (name, birth, address, relationship);
- Assets as of the date of death (inventory): real estate, bank balances, investments, vehicles, art, jewellery, life insurance, claims on third parties;
- Debts as of the date of death: mortgage debts, other loans, unpaid invoices, unpaid taxes, ongoing subscriptions;
- Gifts in the five years before death that were not registered;
- Valuation of real estate (preferably backed by supporting elements such as an agent's appraisal);
- Deductible funeral costs with invoice.
Supporting documents
You do not need to upload every document to VLABEL, but you must be able to present them if the authority asks. Keep carefully:
- the death certificate;
- bank attestations as of the date of death ("tax certificate of balances");
- policies for life insurance and mortgage life insurance;
- the latest property tax statements (cadastral income);
- real-estate valuation reports;
- the funeral invoice.
What happens after filing?
VLABEL processes your declaration and a few weeks to months later sends an inheritance-tax assessment notice. It shows:
- the taxable net share per heir;
- the calculated tax and any reductions;
- the due date for payment (two months from the date of issue);
- the option to file an objection.
Filing an objection
Disagree with the calculation? You can file an objection within three months from the date the assessment notice was issued. The objection is written and can go through the online platform.
VLABEL often checks for:
- undervalued real estate (the authority compares with actual sale prices nearby);
- missing or wrongly valued life insurance;
- undeclared gifts in the five years before death.
Common mistakes
- Filing late. The fine starts at 25 euros per month of delay and rises significantly for longer delays.
- Wrong competent office. You file with VLABEL if the deceased resided in Flanders, not with the FPS Finance, even if you live in Brussels or Wallonia.
- Forgotten life insurance. Many policies are taxable in the declaration even if paid directly.
- Undervalued real estate. VLABEL compares and can impose a revision with fine and interest.
- No copies kept. Save a digital copy of your full declaration after filing.
Nalenta and VLABEL
Nalenta guides you through filling in your declaration for VLABEL correctly. We turn your answers into a clean inventory, check for the typical traps and remind you of deadlines. For rates, see our guide inheritance tax in Flanders and the regional page Flanders.