Anyone outside the immediate family falls, for Belgian inheritance tax, in the category "others" or "third parties". That includes nephews and nieces, uncles and aunts, acquaintances, friends, neighbours and all unrelated persons. Rates are markedly higher than for partner or children, peaking at 80 percent in Wallonia.
Who counts as "others"?
| Category | Description |
|---|---|
| Direct line | Partner, children, grandchildren, parents |
| Sideline | Brothers and sisters |
| Others | Nephews, nieces, uncle, aunt, friends, partners without cohabitation, third parties |
A legal cohabitant is treated as a spouse for tax in Flanders and Brussels. A de facto cohabitant falls under "others", unless in Wallonia after 1 year of cohabitation or in Brussels after 3 years.
Rates by region
| Bracket | Flanders | Brussels | Wallonia |
|---|---|---|---|
| 0 - 35,000 EUR | 25% | 35% | 30% |
| 35,000 - 75,000 EUR | 45% | 50% | 50% |
| 75,000 - 125,000 EUR | 55% | 60% | 60% |
| above 125,000 EUR | 55% | 70% | 80% |
In Wallonia, a friend inheriting 200,000 euros already pays 127,000 euros tax (63 percent average). In Flanders this is 103,000 euros, in Brussels 121,000 euros.
Examples
Aunt leaves 50,000 euros to a niece in Flanders
- First 35,000 EUR at 25% = 8,750 EUR
- Next 15,000 EUR at 45% = 6,750 EUR
- Total: 15,500 EUR (31 percent average)
Friend leaves 100,000 euros to a friend in Wallonia
- First 12,500 EUR exempt (since 2018, small estates exemption)
- First 22,500 EUR at 30% = 6,750 EUR
- Next 40,000 EUR at 50% = 20,000 EUR
- Next 25,000 EUR at 60% = 15,000 EUR
- Total: 41,750 EUR (42 percent average)
How to lower these rates?
1. Gift during life
Since 1 July 2021, the duo legacy in Flanders is practically abolished. Who still wants to plan, does so via:
- lifetime gift: 7 percent flat in Flanders for "others", 7 percent in Brussels, 5.5 percent in Wallonia;
- or via a charity (friends' inheritance): the heir pays the "others" rate but part is offset by a donation to a VLABEL-recognised charity.
2. Friends' inheritance (Flanders)
Since 1 July 2021, Flanders offers the friends' inheritance: up to 15,000 euros to a friend, nephew, niece or neighbour at the favourable direct-line rate (3 percent instead of 25). Must be explicitly included in a will.
That saves 3,300 EUR on a legacy of 15,000 euros: 3 percent instead of 25.
3. Life insurance with beneficiary
A life insurance can designate a friend or third party as beneficiary. The capital falls outside the estate (under tax conditions), which can be beneficial in certain cases. See our life insurance and inheritance tax guide.
Important: declaration mandatory
Even as an "other" heir, an inheritance declaration must be filed within 4 months (Flanders) or 5 months (Brussels/Wallonia). From abroad: 5 or 6 months. Late means fine plus interest.
Closing
Rates for "others" are among Europe's highest. Leaving something to a friend or distant relative is best planned during life via a gift (flat 5.5 to 7 percent) or the friends' inheritance (Flanders, up to 15,000 euros at direct-line rate). Also see our rates table for the full per-region picture.