Flanders
Settling an estate in Flanders
When you need to settle an estate in Flanders, Flemish inheritance tax (erfbelasting) and the VLABEL declaration procedure apply. This page sets out the current rates, deadlines and steps, based on official sources from the Flemish government and Notaris.be.
Competent tax authority
Vlaamse Belastingdienst (VLABEL)Filing deadline
4 months after death (5 months if death occurred in another EEA country, 6 months outside the EEA)
Payment deadline
Within 2 months of receiving the tax assessment from VLABEL
File the declaration with
VLABEL, Flemish Tax Administration (online or by post)
Inheritance tax in direct line (spouse, partner, children)
Rates per heir, on the share they receive.
| Bracket | Rate |
|---|---|
| €50,000 | 3% |
| €250,000 | 9% |
| above €250,000 | 27% |
Inheritance tax between siblings
Rates per heir.
| Bracket | Rate |
|---|---|
| €35,000 | 25% |
| €75,000 | 30% |
| above €75,000 | 55% |
Inheritance tax for other heirs
Uncles, aunts, nephews, nieces and unrelated persons.
| Bracket | Rate |
|---|---|
| €35,000 | 25% |
| €75,000 | 45% |
| above €75,000 | 55% |
Exemptions and reductions
- •Full exemption between spouses and legal cohabitants for the family home
- •Reduced rates for family businesses and shares (under conditions)
- •Exemption up to €50,000 for the surviving spouse/partner on movable goods
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: Flanders
How much inheritance tax do I pay in Flanders?
In direct line (spouse, partner, children): 3% up to €50,000, 9% up to €250,000, 27% above. Between siblings: 25%, 30% then 55%. For others: 25%, 45% then 55%. Rates apply per heir on the share they receive. Nalenta calculates your share against the brackets and rates that apply to you, so you know what you owe.
When must I file the inheritance declaration in Flanders?
Within four months of death with VLABEL. Five months if the death occurred in another EEA country, six months outside the EEA. Late filing triggers a tax surcharge.
Is the family home exempt in Flanders?
Yes, the surviving spouse or legal cohabitant is fully exempt from Flemish inheritance tax on the family home. De facto cohabitants qualify after at least three years sharing the same address. Nalenta explains the conditions and reminds you to claim this exemption in the declaration, so you don't miss it.
Can I file myself or do I need a notary?
You can file the declaration yourself with VLABEL, online or on paper. A notary is legally required in case of a will, a marriage contract, a minor heir, a formal renunciation or a transfer of real estate. For those do-it-yourself cases, Nalenta calmly guides you through the declaration from €99.
What if I can't pay the inheritance tax?
VLABEL grants a payment plan, to be requested within the two-month payment period after the assessment notice. In case of dispute you can also file an objection or request a reduction.
Official sources
- Vlaamse Belastingdienst, successierechten
- Notaris.be, erfenis afhandelen
- FOD Financiën, aangifte van nalatenschap
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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