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 from 3% (first €50,000) to 30% (above €500,000), per heir on their share. Brussels rates are more progressive than Flanders, with a higher top rate.
When must I file the inheritance declaration in Brussels?
Within 4 months of death with Bruxelles Fiscalité. 5 months if death occurred elsewhere in the EU, 6 months outside the EU.
Is the family home exempt in Brussels?
Yes, the surviving spouse or legal cohabitant is exempt from inheritance tax on the family home in Brussels.
Who collects inheritance tax in Brussels?
Bruxelles Fiscalité handles the declaration; SPF Finances handles collection.
Can I get a payment plan in Brussels?
Yes, you can request an installment plan from Bruxelles Fiscalité within the payment period.
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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