When a spouse or legal cohabitant dies in Belgium, the surviving partner receives very favourable tax treatment. In Flanders in particular, the partner is usually taxed little or not at all on the family home and enjoys an exemption on the first slice of movable assets.
Family home exemption in Flanders
In Flanders, the family home is fully exempt from inheritance tax for the surviving spouse or legal cohabitant. Whatever the value: you pay 0 euros on the share you inherit.
Conditions:
- the deceased and you lived there together at the time of death, or you could not live there for medical reasons or force majeure;
- you inherit the share of the property the deceased owned (for instance half in undivided ownership).
In Brussels, there is also a partner exemption, with similar conditions plus, for de-facto cohabitants, a minimum cohabitation period.
In Wallonia, the exemption is not total but the rate on the family home is strongly reduced for the spouse or legal cohabitant.
Exemption on the first 50,000 euros of movable assets (Flanders)
Beyond the family home, the surviving spouse or legal cohabitant in Flanders enjoys an exemption on the first 50,000 euros of movable assets (accounts, investments, household items). Above that, the amount is taxed at the direct-line rates: 3% up to 50,000 euros, 9% from 50,000 to 250,000 euros, 27% above.
Legal devolution: usufruct over the whole estate
Without a will and with children, the surviving spouse receives usufruct over the entire estate, children the bare ownership. In practice:
- the survivor can keep living in the family home or rent it out;
- on sale, the value can be split into usufruct (per age tables) and bare ownership;
- the fiscal valuation of usufruct follows a legal age-based scale.
More on legal devolution without a will.
De-facto cohabitants: be careful
De-facto cohabitants (without a legal cohabitation declaration at the municipality) have no legal inheritance right in Belgium. Without a will they inherit nothing and, even with a will, they fall under the highest rates ("all other") instead of direct-line rates.
In Brussels and Wallonia, under strict duration and household conditions, favourable treatment may apply to the family home, but do not expect automatic equivalence with married couples.
Practical example
| Asset | Value | Flemish tax for the partner |
|---|---|---|
| Half of family home | 250,000 euros | 0 euros (exemption) |
| Savings books and securities | 80,000 euros | (80,000 - 50,000) × 3% = 900 euros |
| Household items lump sum | 5,000 euros | included in the 50,000-euro exemption |
| Total | 335,000 euros | 900 euros |
In this example, the surviving spouse in Flanders pays only 900 euros. A huge difference with what children would pay on their share.
Nalenta and your partner share
In Nalenta, the platform automatically calculates what the partner exemption means for your case and how much you or your children owe net. For regional rates, see Flanders, Brussels or Wallonia.