Wallonia
Settling an estate in Wallonia
When you need to settle an estate in Wallonia, Walloon inheritance tax and the SPW Fiscalité declaration procedure apply. This page sets out the current rates, deadlines and steps, based on official sources.
Competent tax authority
SPW FiscalitéFiling deadline
4 months after death (5 months EU, 6 months outside EU)
Payment deadline
Within 2 months of receiving the tax assessment
File the declaration with
SPW Fiscalité, Walloon Public Service
Inheritance tax in direct line (spouse, partner, children)
Rates per heir, on the share they receive.
| Bracket | Rate |
|---|---|
| €12,500 | 3% |
| €25,000 | 4% |
| €50,000 | 5% |
| €100,000 | 7% |
| €150,000 | 10% |
| €200,000 | 14% |
| €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% |
| €75,000 | 35% |
| €175,000 | 50% |
| above €175,000 | 65% |
Inheritance tax for other heirs
Uncles, aunts, nephews, nieces and unrelated persons.
| Bracket | Rate |
|---|---|
| €12,500 | 30% |
| €25,000 | 35% |
| €75,000 | 60% |
| above €75,000 | 80% |
Exemptions and reductions
- •Exemption between spouses and legal cohabitants for the family home
- •Reduced rate of 0% for family businesses (under conditions)
- •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: Wallonia
How much inheritance tax do I pay in Wallonia?
In direct line, rates run in nine brackets from 3% (first €12,500) to 30% (above €500,000) per heir. Between siblings, up to 65%; for distant relatives and unrelated persons, up to 80%. Nalenta calculates the share per heir against the brackets and rates that apply, so you can plan ahead with peace of mind, from €99.
When must I file the inheritance declaration in Wallonia?
Within four months of death with SPW 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 Wallonia?
Yes, for the surviving spouse or legal cohabitant the family home is fully exempt from inheritance tax in Wallonia, provided it was the main residence. Nalenta explains the conditions and reminds you to claim this exemption in the declaration, so you don't miss it.
How is a family business taxed in Wallonia?
Family businesses can benefit under conditions from a 0% rate in direct line and between siblings. Conditions include continuing the activity and maintaining employment for five years. Nalenta walks you through the conditions and gives you the checklist of supporting documents to keep for the five-year period.
What if heirs disagree?
In case of dispute between heirs, mediation through a notary or court is required. This falls outside Nalenta's self-service model. We refer you on and hand over the documentation built up so far.
Official sources
- SPW 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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