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 rates (spouse, partner, children)
| Bracket | Rate |
|---|---|
| Up to 50,000 euros | 3% |
| From 50,000 to 250,000 euros | 9% |
| Above 250,000 euros | 27% |
The rate is applied per heir and per bracket on the net share they receive. An equal split between children therefore often reduces tax because each child uses their own low brackets.
The "direct line" includes:
- spouses and legal cohabitants;
- 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.
The major Flemish exemptions
Full exemption for the family home
The family home is fully exempt in Flanders for the surviving spouse or legal cohabitant. This is by far the largest tax break in Flemish inheritance law. As a result, the surviving partner usually pays zero inheritance tax on the share of the home they inherit, regardless of its value.
Read our deep dive on the family home exemption.
Exemption on movable assets for the partner
Beyond the family home, the surviving spouse or legal cohabitant enjoys an exemption on the first 50,000 euros of movable assets (accounts, investments, household items). Anything above is taxed at the direct-line rates.
Modest estates
For direct-line heirs and the surviving partner, a reduction applies to modest estates. Tax is fully waived under a certain threshold and gradually reduced just above it.
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
In Flanders, since 2025, a five-year suspect period applies to unregistered gifts. Concretely: gifts made within the five years preceding the death without registration and without gift tax are added back to the estate and taxed at inheritance-tax rates.
This period was previously three years. If you gave through a hand-gift, a bank-gift or a gift before a foreign notary, take note. 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;
- funeral costs up to a legal cap.
How and where to file
You file the inheritance declaration directly with VLABEL, either via the secure online platform or with the paper form. The deadline is four months from the death. 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 only applies to the spouse or legal cohabitant. De-facto cohabitants are usually excluded.
- Undervaluing real estate. VLABEL compares against sale prices and often requires a revision.
- Forgetting gifts within the five-year window. Unregistered gifts usually surface through bank checks.
- Filing the declaration before all bank responses are in. Banks are legally required to provide a tax certificate, but it sometimes takes several weeks.
Official sources
For the full set of rules and official forms, we recommend the VLABEL page or the summary on our Flanders regional page.