Inheritance tax in Flanders is levied by the Flemish Tax Authority (VLABEL) on the share of the estate received by each heir. Rates depend on your relationship with the deceased and on the bracket your share falls into. This guide lists all rates, exemptions and Flemish specifics so you can produce a first estimate of what you owe.
Who pays inheritance tax in Flanders?
Flemish inheritance tax applies when the deceased had their tax residence in Flanders for the greater part of the five years preceding the death. The domicile of the heirs plays no role, only that of the deceased counts.
If the deceased mostly resided in Brussels or Wallonia during that period, the rates and exemptions of Brussels or Wallonia apply instead.
Direct-line and partner rates
| Bracket | Rate |
|---|---|
| Up to 50,000 euros | 3% |
| From 50,000 to 250,000 euros | 9% |
| Above 250,000 euros | 27% |
For direct-line heirs and partners, VLABEL applies the brackets per heir and separately to the movable and immovable portions of the net acquisition. An equal split between children can therefore reduce tax because each child uses their own lower brackets.
This rate category includes:
- spouses, legal cohabitants and de-facto partners who meet the conditions;
- children, grandchildren and parents;
- adopted children under certain conditions.
Rates between siblings
| Bracket | Rate |
|---|---|
| Up to 35,000 euros | 25% |
| From 35,000 to 75,000 euros | 30% |
| Above 75,000 euros | 55% |
Rates for all other heirs
| Bracket | Rate |
|---|---|
| Up to 35,000 euros | 25% |
| From 35,000 to 75,000 euros | 45% |
| Above 75,000 euros | 55% |
"All other" covers uncles, aunts, nephews, nieces and unrelated individuals named in a will.
Important: for "all other" heirs, VLABEL applies the progressive brackets to the sum of the entire group's net acquisitions. Each heir then bears a proportional share of that tax. Direct-line heirs, partners and siblings are calculated per heir instead.
The major Flemish exemptions
Full exemption for the family home
The family home is fully exempt in Flanders for the surviving spouse. A legal cohabitant can qualify if there is no direct-line family relationship. De-facto cohabitants can also qualify if they lived together for at least three years before the death and are not related in the direct line. The surviving partner pays no inheritance tax on the exempt share of the family home.
Read our deep dive on the family home exemption.
Exemption on movable assets for the partner
For deaths on or after 1 January 2026, the surviving partner receives an exemption on the first 75,000 euros of their net movable share; for estates opened from 1 September 2018 through 31 December 2025, the amount was 50,000 euros. A de-facto cohabitant can also count as a partner after at least one year of uninterrupted cohabitation and a shared household. Direct-line relatives are excluded from this partner allowance. Any excess falls into the 9% and, where applicable, 27% brackets.
Modest estates
Direct-line heirs and partners receive an automatic tax credit when their net acquisition does not exceed 50,000 euros. At a net acquisition of 12,500 euros, the credit neutralises the calculated tax; above that, the benefit gradually decreases. Different thresholds and formulas apply to siblings and other heirs.
Inheritance by or for minor orphans
When a minor child loses both parents, an additional reduction applies. The rule limits the fiscal pressure on orphans.
Gifts count back five years before death
For unregistered movable gifts dated on or after 1 January 2025, a five-year suspect period applies. If the donor dies within that period, the recipient must include the gift in the inheritance declaration and inheritance tax may be due. Gifts dated before 1 January 2025 remain subject to the previous three-year period.
That transition rule matters especially for unregistered hand or bank gifts. Notarial deeds of gift follow registration requirements and do not automatically fall into the same situation. More on gifting versus inheriting.
What goes into the calculation?
The taxable amount is the net share of the heir. You start from the gross assets, deduct liabilities and apply fiscal valuation. Mainly:
- Real estate in Belgium: valued at market value as of the date of death.
- Bank accounts, savings books and investments: valued at the balance or quote as of the date of death.
- Life insurance with a named beneficiary: often taxed as part of the estate even if paid directly. More on this.
- Vehicles, art, jewellery and household goods: lump-sum valuation unless you can justify a different value.
On the liability side, you can deduct:
- outstanding mortgage debts at the date of death;
- unpaid taxes and invoices;
- evidenced actual funeral costs, or the annually indexed lump sum (8,090.40 euros for deaths in 2026).
How and where to file
You file the inheritance declaration directly with VLABEL, through ERFonline or with the declaration form. The standard deadline is four months when the death occurred in Belgium, five months in the EEA and six months outside the EEA. Read our step-by-step guide to filing with VLABEL.
Once your declaration is processed, you receive an inheritance tax assessment notice. You then have two months to pay before late-payment interest accrues. More on payment.
Common mistakes in Flanders
- "Forgetting" the family home tax-wise if you were not married or legally cohabiting. The exemption applies to the spouse or legal cohabitant; de-facto cohabitants only qualify after three years of uninterrupted cohabitation.
- Undervaluing real estate. An undervaluation can trigger a tax increase; you can request a free binding valuation from VLABEL or use an approved valuation expert.
- Missing the transitional gift rule. Five years applies to unregistered movable gifts from 1 January 2025; the earlier period remains three years.
- Filing while essential values are still missing. Request an extension in time if needed; a late or incomplete declaration can trigger a tax increase.
Official sources
- VLABEL, general rates
- VLABEL, movable-property partner allowance
- VLABEL, family-home exemption
- VLABEL, taxable base and liabilities
- VLABEL, steps from death to payment
For the full set of rules and official forms, we recommend the VLABEL page or the summary on our Flanders regional page.