Grandchildren can inherit in Belgium from their grandparents, and increasingly do. Two routes are possible: via representation (the parent predeceased the grandparent) or via a will or gift in which the grandparent deliberately allocates a share, often through a generation skip.
Representation
If the parent died before the grandparent, the grandchildren step into their place (article 4.7 new Civil Code). Together they receive the share their parent would have had. Two grandchildren each receive half of that share.
Example: grandma dies leaving two children. One of them (Lara and Tom's father) is already deceased. The estate goes 1/2 to the surviving child and 1/2 to Lara and Tom together, so 1/4 each.
Generation skip via will
A grandparent can by will decide to leave a share directly to grandchildren. This is a generation skip and is tax-attractive because the capital is taxed only once instead of twice (grandparent → child, then child → grandchild).
Since 2018, the heir themselves can also arrange a skip: an estate skip. The legal heir accepts and within one year gifts to their own children without additional gift tax (article 2.7.4.5 Flemish Tax Code).
Grandchildren rates
In Flanders, Brussels and Wallonia, grandchildren fall under direct line: the same favourable rates as children.
| Bracket (Flanders) | Rate |
|---|---|
| 0 - 50,000 EUR | 3% |
| 50,000 - 250,000 EUR | 9% |
| above 250,000 EUR | 27% |
In Brussels and Wallonia the upper brackets are higher (up to 30%), but up to 250,000 euros the rates are close.
Movable assets exemption Flanders
In Flanders, grandchildren benefit, like children, from a 12,500 euros exemption on movable assets above the 50,000 euros bracket. Additionally there is an exemption up to 50,000 euros on the first bracket under conditions (joint cap with the partner).
Practical example
Grandparent leaves 200,000 euros: 100,000 to son, 100,000 to grandson (via will, generation skip).
| Heir | Amount | Inheritance tax (Flanders) |
|---|---|---|
| Son | 100,000 EUR | 3% × 50,000 + 9% × 50,000 = 6,000 EUR |
| Grandson | 100,000 EUR | 3% × 50,000 + 9% × 50,000 = 6,000 EUR |
Without the skip, the son would first inherit 100,000 (6,000 EUR tax), and on his death pass on to the grandson (taxed again). With the skip, taxation only once.
Forced share to respect
Leaving a large share directly to grandchildren must not encroach on the forced share of one's own children. Since 2018, children together are entitled to half the estate, regardless of number. A grandparent can freely dispose of at most half of their assets to grandchildren or third parties.
Closing
Grandchildren inherit in Belgium under direct line, so at the same favourable rates as children. A generation skip via will or gift is one of the simplest ways to avoid double taxation. Also see our inheritance tax rates guide for full per-region tables.