Requesting an inheritance-tax payment plan

Belgian inheritance tax must be paid within two months of the assessment notice. For many families this is unworkable: the estate is often largely a house or investments that are not immediately liquid. Fortunately both VLABEL (Flanders) and the FPS Finance (Brussels and Wallonia) allow a payment plan or deferral. Here is how to request one correctly and what you can realistically expect.

The rules

• Flanders: VLABEL collects inheritance tax itself and can grant a staggered plan of up to 24 months.
• Brussels and Wallonia: the FPS Finance collects the duties and can grant up to 5 years, in exceptional cases longer.
• Both apply late-payment interest from the end of the original 2-month deadline, currently 4% per year (2026 rate, may change annually).

A payment plan is therefore not a waiver, only a deferral with interest.

When to apply

Apply for the plan before the due date on the assessment notice. Applications after the due date are still processed, but the first month already counts interest, and you risk a reminder. The practical order:

1. receipt of the assessment notice;
2. within 14 days, contact VLABEL or FPS Finance;
3. pay a first instalment on the due date (shows good faith);
4. formal approval of the plan within the first month.

Waiting until a reminder or summons arrives still gets you a plan, but with interest and possibly admin fees on top.

How to apply

Flanders (VLABEL)

VLABEL accepts applications through the inheritance-tax contact form or by registered letter to:

Vlaamse Belastingdienst, Koning Albert II-laan 35, 1030 Brussels

In the application state:

• name of the deceased and the notice number;
• the amount for which you request deferral;
• the proposed number of monthly instalments (up to 24);
• the reason (e.g. estate consists of a not-immediately-saleable home, ongoing sale, investments with surrender penalty);
• proof of the reason (purchase agreement, mandate to a broker, bank statement).

VLABEL usually replies within three weeks. As security it may require a bank guarantee, a mortgage on real estate, or a personal guarantee, especially for amounts above 50,000 euros.

Brussels and Wallonia (FPS Finance)

The FPS Finance has a structured process via MyMinfin > My assessment > Payment facilities. You choose between:

• automatic online plan up to 12 months (no extra documentation);
• tailored request up to 5 years via the collection office of the place of death, with motivation and supporting evidence.

The FPS often requires a first payment of at least 10% of the amount due before approving long staggering.

Realistic reasons that work

VLABEL and FPS especially accept concrete, verifiable arguments:

• house sold but the deed only comes through in 4 months;
• house listed with a known broker (purchase agreement as proof);
• securities accounts blocked pending the declaration;
• majority of heirs living abroad;
• complex estate with multiple heirs not yet in agreement.

Vague reasons such as "no money" or "too busy" are generally refused.

What an approval contains

A typical approval notice from VLABEL or the FPS contains:

• the full outstanding amount (principal + already accrued interest);
• the number of monthly instalments and exact due dates;
• the interest rate applied (4% in 2026);
• a deadline for the first instalment (usually within 30 days);
• the consequences of default (immediate enforceability, summons possible).

Keep this notice safe: it is your proof in case of dispute with the bank or with other heirs.

Honest caveats

• A payment plan costs money: 4% late-payment interest plus possible mortgage or guarantee fees.
• VLABEL and the FPS do not rule on the declaration itself: a pending appeal does not automatically stop collection. Both proceedings run in parallel.
• The application does not change your tax liability: heirs remain jointly liable.
• A request does not create a right. It is a favour decided case by case.

Plan it together with the declaration

In your Nalenta file we calculate the inheritance tax per region, and you can use our deferral letter template to draft your request. See also how to pay inheritance tax within two months for the complete timing.

Conclusion

A payment plan is, in Belgium, a normal and reachable instrument as long as you apply on time, in writing, and with reasons. Expect late-payment interest, but know that VLABEL and the FPS grant such plans daily for families whose estate consists mainly of non-liquid assets.