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If you live in Belgium and you are deemed to be domiciled here, the Belgian inheritance rules will apply to your estate.

As long as you are domiciled in Belgium, your entire estate will pass to your children in accordance with the Belgian inheritance rules. There is only one exception: that is for real property that you own in another country. Transfer of that property will follow the local rules of that country.

Please note that this does not mean that Belgium Will not charge inheritance tax.