Brussels
Settling an estate in Brussels
When you need to settle an estate in the Brussels-Capital Region, Brussels inheritance tax and the Bruxelles Fiscalité declaration procedure apply. This page sets out the current rates, deadlines and steps, based on official sources.
Competent tax authority
Bruxelles FiscalitéFiling deadline
4 months after death (5 months outside Belgium within EU, 6 months outside EU)
Payment deadline
Within 2 months of receiving the tax assessment
File the declaration with
Bruxelles Fiscalité (SPF Finances handles collection)
Inheritance tax in direct line (spouse, partner, children)
Rates per heir, on the share they receive.
| Bracket | Rate |
|---|---|
| €50,000 | 3% |
| €100,000 | 8% |
| €175,000 | 9% |
| €250,000 | 18% |
| €500,000 | 24% |
| above €500,000 | 30% |
Inheritance tax between siblings
Rates per heir.
| Bracket | Rate |
|---|---|
| €12,500 | 20% |
| €25,000 | 25% |
| €50,000 | 30% |
| €100,000 | 40% |
| €175,000 | 55% |
| above €175,000 | 65% |
Inheritance tax for other heirs
Uncles, aunts, nephews, nieces and unrelated persons.
| Bracket | Rate |
|---|---|
| €50,000 | 40% |
| €100,000 | 55% |
| €175,000 | 60% |
| above €175,000 | 80% |
Exemptions and reductions
- •Exemption between spouses and legal cohabitants for the family home
- •Reduced rate for family businesses (3% in direct line, 7% others)
- •Exemption on the first tranche for heirs in direct line
What do you need to do after a death?
1. Death declaration
Within a few days, declare the death to the municipality where it occurred. The funeral director usually handles this.
2. Certificate of inheritance
Request a certificate of inheritance from the notary or SPF Finances. This unlocks bank accounts and proves who the heirs are.
3. Build the inventory
Make a complete list of assets (real estate, bank accounts, vehicles, valuables) and debts (loans, invoices, funeral costs).
4. Decide: accept or refuse
You can accept fully, accept under benefit of inventory, or refuse. If in doubt: finish the inventory first.
5. File the inheritance declaration
Within 4 months with the competent regional tax authority. Nalenta generates the right template for your region.
6. Pay the inheritance tax
After receiving the assessment, you have 2 months to pay. Payment plans are possible.
FAQ: Brussels
How much inheritance tax do I pay in Brussels?
In direct line, rates run in six brackets from 3% (first €50,000) to 30% (above €500,000) per heir. Between siblings, up to 65%; for distant relatives and unrelated persons, up to 80%. Nalenta calculates your share against the brackets that apply to your situation, so you don't have to puzzle it out, from €99.
When must I file the inheritance declaration in Brussels?
Within four months of death with Bruxelles Fiscalité. Five months if death occurred elsewhere in the EU, six months outside the EU. Late filing triggers a tax surcharge.
Is the family home exempt in Brussels?
Yes, the surviving spouse or legal cohabitant is fully exempt from inheritance tax on the family home in Brussels. The exemption applies only if it was the main residence.
Who collects inheritance tax in Brussels?
Bruxelles Fiscalité handles the inheritance declaration; SPF Finances still handles collection. Useful to know which office to contact for declaration versus payment questions. Nalenta points you to the right desk at each step so you don't lose time.
Can I get a payment plan in Brussels?
Yes, you can request an installment plan from Bruxelles Fiscalité within the two-month legal payment period after the assessment notice. A motivated request improves your chances. Nalenta helps you draft the request yourself, with the right reasoning and attachments.
Official sources
- Bruxelles Fiscalité, droits de succession
- Notaire.be, régler une succession
- SPF Finances, déclaration de succession
This page provides general information based on official sources. It is not legal or tax advice. Rates and rules may change, always verify with the competent authority or a notary. 2026-04.
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