Inheritance in Belgium without a notary

Many families assume that a notary is mandatory for every estate. For a simple estate in Belgium, that is not the case. For a great number of dossiers, you can file the inheritance declaration yourself, without a notary and without a lawyer. That can save you several hundred to several thousand euros. This guide explains when that is possible, how to do it concretely, and which mistakes to avoid. Plan for a few hours to a couple of evenings of work; if you don't have or want to spend that time, a service like Nalenta can guide you through it for a flat fee.

What "doing it yourself" actually means

In Flanders, Brussels and Wallonia, you are legally required as an heir to file an inheritance declaration (declaration of inheritance tax) after a death. Based on that declaration, the tax authority calculates the inheritance tax that is due.

"Doing it yourself" means that, together with the other heirs, you complete and file the declaration without engaging a notary for that step. You fill in the form yourself, attach the supporting documents yourself and pay the tax yourself. For a large share of estates in Belgium, that is perfectly possible and perfectly legal.

When can you do it yourself?

You can file the declaration yourself when the estate is simple. Simple typically means:

• there is no will, or the will is straightforward and uncontested;
• there are no minor or protected heirs (otherwise a notarial deed and usually the authorisation of the justice of the peace are required);
• there is no marriage contract with a complex matrimonial regime (for instance an extensive accretion clause or an attribution clause that needs to be analysed);
• there are no real estate assets abroad;
• the heirs agree on the division;
• there is no business, company or complex shareholding in the estate;
• there are no debts that you suspect could exceed the assets.

If your situation matches this profile, you can comfortably proceed without a notary. This is exactly the kind of dossier Nalenta was built for.

When is a notary still needed?

For a few specific acts, a notarial deed is legally required. A notary is therefore needed as soon as:

• there is real estate in the estate and you intend to sell it or transfer ownership later, since every property transfer in Belgium passes through a notarial deed (the declaration itself can still be done without a notary, but ownership transfer cannot);
• there is a will drafted or registered by a notary and you want to formalise the devolution through a certificate of inheritance;
• there are minor or protected heirs, in which case the authorisation of the justice of the peace and a notarial intervention are required;
• you want to accept the estate under benefit of inventory or refuse it, because this declaration is made before a notary or at the registry of the court.

In practice: for the inheritance declaration itself, you rarely need a notary. For what comes after (selling the property, transferring accounts, certificate of inheritance), they are often useful or required.

The declaration step by step

Step 1: Gather the basic documents

You will need:

• the death certificate (free at the municipality of death);
• an extract from the marriage certificate if applicable;
• the identity card of the deceased and of each heir;
• the title deeds of any real estate;
• the bank statements as of the date of death for every account;
• the policy numbers of life, hospitalisation and funeral insurance;
• the policies of any mortgage life insurance linked to a home loan;
• the outstanding mortgage debts at the date of death;
• the funeral invoice.

Step 2: Build the inventory

The inventory is the list of everything the deceased owned (the assets) and everything they owed (the liabilities), as of the date of death. The difference is the net estate, on which inheritance tax is calculated.

Work in a structured way:

• Real estate: list the full address, the cadastral income and a reasonable market value. An estimate by a real-estate agent or the fiscal valuation service is usually sufficient.
• Movable assets: bank accounts, investments, vehicles, art, jewellery and savings books. From banks, request a "tax certificate of balances" as of the date of death.
• Debts: mortgage loans, unpaid invoices, unpaid taxes, ongoing subscriptions.

Step 3: Fill in the right form

Which form you use depends on the region where the deceased had their tax residence in the five years preceding the death:

• Flanders: you file with the Flemish Tax Authority (VLABEL). Read our full guide to filing with VLABEL.
• Brussels or Wallonia: you file with the FPS Finance, at the Legal Security office competent for the deceased. Read our guide to filing with FPS Finance.

Forms are available on the website of the relevant administration, either as a fillable PDF or via an online declaration application.

Step 4: File on time

The declaration must be filed within four months after the death if the person passed away in Belgium. For a death in another EEA country the deadline is five months. Beyond that, six months. More on deadlines here.

This is not a guideline but a legal deadline. A late filing leads to a fine and often to an automatic surcharge.

Step 5: Wait for the assessment notice and pay

Based on your declaration, the tax authority sends an assessment notice a few weeks to a few months later. You then have two months from the date of issue to pay, after which late-payment interest accrues. More on payment here.

Avoid these common mistakes

1. Undervaluing real estate. The tax authority compares your value with the market. An estimate that is too low triggers a revision, a fine and arrears interest.
2. "Forgetting" a foreign account. Belgium automatically receives information from every EU country and many third countries. Sooner or later that account surfaces.
3. Omitting gifts from the past three years. In Flanders this period is being extended to five years from 2025. Unregistered gifts within that window are added back to the estate. More on gifting versus inheriting.
4. Filing the declaration before you know the estate. Wait until you have heard back from banks, insurers and the cadastre. Correcting an incomplete declaration is possible but unpleasant.
5. Ignoring life insurance. Many policies are subject to inheritance tax even if paid directly to a beneficiary. More on this.

Nalenta does the heavy lifting for you

Nalenta is built for exactly this type of dossier. You answer the questions we ask at your own pace, the platform turns your answers into a correctly filled declaration and a personal dashboard with all your deadlines and next steps. 129 euros one-time, no VAT, no subscription.

For the region-specific rules, see our regional pages for Flanders, Brussels and Wallonia.