Are you working in Belgium on a foreign passport, with family abroad, or an expat with assets in multiple countries? Your Belgian estate then comes with extra questions. Which law applies? Which tax authority collects? What about your home or investments elsewhere in Europe? This guide explains how Belgian law treats international files and what precautions to take.
Which law applies to your estate?
For estates opened on or after 17 August 2015, the EU Succession Regulation (Regulation (EU) 650/2012) applies. The core principle: the law of the habitual residence of the deceased at the time of death governs the entire estate.
A British person living in Brussels falls under Belgian inheritance law for their worldwide assets. A Belgian living in France falls under French law.
You can choose, by will, the law of your nationality. An Italian living in Flanders can explicitly choose Italian inheritance law in their will.
And inheritance tax?
The EU regulation only covers inheritance law, not inheritance tax. Who pays what remains a national (and in Belgium, regional) competence.
For Belgium:
- Deceased was a resident (habitually resident in Belgium): inheritance tax on the worldwide estate, with relief for any double taxation on foreign real estate via Belgian bilateral treaties.
- Deceased was not a resident but owned real estate in Belgium: only non-resident inheritance tax on the Belgian property, not on the worldwide estate.
Avoiding double taxation
Imagine: you inherit a Spanish flat from a Belgian parent. Spain levies its own inheritance tax on Spanish real estate. Belgium also levies inheritance tax on the worldwide estate.
Belgium provides relief for double taxation on foreign real estate: the proven foreign tax is deducted from the Belgian tax, up to the Belgian liability on that same asset. This is not a full exemption but a substantial relief. Get the Spanish notice in time and keep proof of payment.
For some countries, specific treaties exist (France, Sweden). Outside these treaties, Belgium applies its unilateral relief rule.
Documentation for an international file
Keep or request:
- the international death certificate extract (Form A under the Vienna Convention);
- for heirs born abroad: an international birth certificate extract (Form B);
- the title deeds of foreign real estate, translated where needed;
- the bank statements of foreign accounts as of the date of death;
- for foreign pensions, life insurance or investments: the policy number and payout request.
Cooperation with banks and notaries in other EU countries has become smoother since 2015 thanks to the European Certificate of Succession (Article 67 of Regulation 650/2012).
Practical scenarios
French-Belgian couple with a French home
French-born, lives 30 years in Belgium with a Belgian wife. He owns a flat in Antibes and a house in Brussels. On his death in Brussels:
- Belgian inheritance law governs the devolution of his worldwide estate;
- Belgium levies inheritance tax on the worldwide estate at Brussels rates;
- France levies its own inheritance tax on the Antibes flat;
- Belgium grants relief for the French tax on that same flat.
Net result: the Antibes flat is taxed in France and, through Belgian rates reduced by the French tax, also in Belgium. In the end, it is usually effectively taxed only once, at the higher of the two levels.
Belgian tech employee in Berlin with a Belgian savings account
A Belgian moved to Germany after five years in Flanders and has lived there for years. He has a Belgian savings account and a Berlin flat:
- German inheritance law governs the devolution;
- the German tax authority taxes the worldwide estate;
- Belgium only levies a possible tax on the Belgian account balance if it qualifies as an asset located in Belgium. In most cases the German tax authority handles the declaration and the Belgian account is included there.
British retiree on the Costa Brava with a Flemish home
A Briton dies in Spain after ten years' habitual residence there. He owns a rented studio in Flanders:
- Spanish inheritance law governs devolution (unless British law was expressly chosen by will);
- Belgium taxes the Flemish studio under the "non-resident with real estate in Belgium" regime.
Tips for expats living in Belgium
- Make a will in which you explicitly choose your national law if desired.
- Centralise your documents: copies of title deeds, policies, accounts and insurance in one place.
- Consult a notary with international experience as soon as multiple countries are involved.
- Do not forget group insurance through your employer, often unknown to the partner.
- Plan early through gifts or life-event clauses such as accretion.
Nalenta and international files
Nalenta is built for the simple Belgian estate. For files with foreign real-estate positions, international structures or multiple tax jurisdictions, we refer you to a notary with international experience. You can however use Nalenta to follow the Belgian component of such a file (the declaration on Belgian assets, the communication and the deadlines) easily.
Our guide on filing yourself and the regional pages for Flanders, Brussels and Wallonia remain useful starting points.