After filing the inheritance declaration, you receive a few months later an assessment notice with the inheritance tax due. The 2-month payment deadline runs from the issue date. What if you cannot meet it? And how can you spread the load?
2-month deadline
The deadline counts from the issue date on the notice, not the receipt date. Count from the postmark.
Example: notice sent on 15 September 2026 → due by 15 November 2026.
How to pay
- Online: via MyMinfin (FPS Finance) or the Flemish portal (VLABEL) using the structured reference on the notice.
- Bank transfer: account number and structured reference are on the notice.
- Via the deceased's bank: the frozen account can often pay the tax directly upon presentation of the notice.
What if I cannot pay on time?
Option 1: instalment plan
You can ask before the due date for a payment plan from VLABEL or the FPS Finance. Usually a spread of 6 to 12 months, with justification and a first instalment paid immediately.
Option 2: payment in kind (artworks)
In Flanders, under strict conditions, you can pay by handing over artworks of international interest (rare).
Option 3: loan
Some banks offer inheritance-tax loans secured by the inherited assets. Often low-rate and short-term.
Option 4: selling inherited real estate
When the estate is mostly real estate with little cash, a sale is sometimes the only option. Mind the sale costs and any capital gain if recently inherited.
Fines and interest for late payment
| Period | Sanction |
|---|---|
| 1 to 6 months late | 0.8% interest per month + 5% fine |
| More than 6 months | Heavier fine and interest, possible forced recovery |
In Flanders, VLABEL sends a reminder before heavy sanctions kick in. React immediately and ask for a payment plan.
Important: tax vs declaration costs
Do not confuse inheritance tax (the tax) with declaration cost. The tax depends on the amount and kinship, regardless of who filed (you, Nalenta, notary).
Practical example
Flemish family, two children, house + savings → assessment of 18,000 euros issued on 1 October 2026.
- Due by 1 December 2026.
- Option A: directly from the deceased's frozen account.
- Option B: 12-month instalment plan at VLABEL, first slice of 3,000 euros now, rest in 9 instalments.
Nalenta and the payment phase
Nalenta reminds you of the expected notice, schedules the due date in your dashboard, and provides templates for the payment plan or the bank. For upstream deadlines see filing deadline.