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 are progressive from 3% to 30%, with more brackets than Flanders or Brussels, per heir on their share.
When must I file the inheritance declaration in Wallonia?
Within 4 months of death with SPW Fiscalité. 5 months within the EU, 6 months outside the EU.
Is the family home exempt in Wallonia?
Yes, for the surviving spouse or legal cohabitant, the family home is exempt.
How is a family business taxed in Wallonia?
Family businesses can benefit under conditions from a 0% rate in direct line.
What if heirs disagree?
In case of dispute between heirs, mediation through a notary or court is needed, this falls outside Nalenta's self-service model.
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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