Anyone inheriting from a person who was tax-resident in Brussels falls under Brussels inheritance tax. Rates are set by the Brussels-Capital Region and collected by the FPS Finance, since Brussels has not taken over the collection like Flanders did. This guide lists all Brussels rates, exemptions and specifics.
Who pays Brussels inheritance tax?
Brussels rates apply when the deceased had their tax residence in one of the 19 Brussels municipalities for the greater part of the five years preceding the death. The location of the heirs does not matter.
If the deceased mostly resided in Flanders or in Wallonia, those regional rules apply instead.
Direct line rates (spouse, partner, children)
| Bracket | Rate |
|---|---|
| Up to 50,000 euros | 3% |
| From 50,000 to 100,000 euros | 8% |
| From 100,000 to 175,000 euros | 9% |
| From 175,000 to 250,000 euros | 18% |
| From 250,000 to 500,000 euros | 24% |
| Above 500,000 euros | 30% |
The Brussels direct-line scale therefore has six brackets versus only three in Flanders. For mid-sized estates, that can make a noticeable difference.
The "direct line" includes:
- spouses and legal cohabitants (and, under conditions, certain de-facto cohabitants, see below);
- children, grandchildren and parents;
- adopted children under certain conditions.
Rates between siblings
| Bracket | Rate |
|---|---|
| Up to 12,500 euros | 20% |
| From 12,500 to 25,000 euros | 25% |
| From 25,000 to 50,000 euros | 30% |
| From 50,000 to 100,000 euros | 40% |
| From 100,000 to 175,000 euros | 55% |
| Above 175,000 euros | 65% |
Rates for all other heirs
| Bracket | Rate |
|---|---|
| Up to 50,000 euros | 40% |
| From 50,000 to 100,000 euros | 55% |
| From 100,000 to 175,000 euros | 60% |
| Above 175,000 euros | 80% |
Inheriting from a distant relative or a friend in Brussels is fiscally costly. For legacies to recognised non-profits, reduced rates or exemptions apply.
Brussels exemptions
Family home exemption for the partner
Like Flanders, Brussels provides an exemption for the family home for the surviving spouse, the legal cohabitant and, under certain duration and household conditions, certain long-term de-facto cohabitants. Our deep dive on the family home exemption also covers the Brussels nuances.
Reductions for direct-line heirs
In direct line, a reduction applies to modest estates. The taxable base is reduced under certain thresholds.
Reductions for minor orphans
Brussels provides an additional reduction for minor children who have lost both parents.
Gifts and the three years before death
Brussels applies the classic three-year rule: unregistered gifts made within the three years preceding the death are added back to the estate. Unlike Flanders, this period was not extended to five years. More on gifting versus inheriting.
What goes into the calculation?
The taxable amount is the net share received by each heir. As in the other regions, this is gross assets minus liabilities, with fiscal valuation of real estate, bank holdings and special items such as life insurance.
On the liability side, you can deduct:
- outstanding mortgage debts at the date of death;
- unpaid taxes and invoices;
- funeral costs up to a legal cap.
How and where to file
In Brussels, the declaration goes through the FPS Finance, General Administration of Patrimonial Documentation, Legal Security office. Which office is competent depends on the deceased's last tax address. Read our guide to filing with the FPS Finance.
The deadline is four months from the date of death in Belgium. You then receive, usually within a few months, an assessment notice showing the tax due. You then have two months to pay.
Common mistakes in Brussels
- Applying Flemish rates while the deceased lived in Brussels. Many heirs assume their own region's rules apply, which they do not.
- Misjudging de-facto cohabitants. Brussels applies strict conditions for the family home exemption for de-facto cohabitants, especially around duration and shared household.
- Skipping the bracket structure and applying the highest rate to the total. Rates apply per bracket, not on the total amount.
- Waiting too long to file because the FPS Finance sometimes responds slower than VLABEL. The four-month deadline still applies.
Official sources
For official rate tables and forms, see our Brussels regional page or the administrative sources above.