Print

The tax is calculated for each heir separately. The calculations are made separately for real property and moveables.

1 Direct line, spouses, registered partners and partners living together

on the band between

Rate

 Tax on previous bands

€0   

-    €50 000

3%

 

€50 000   

-    €250 000

9%

+  €1 500

Over €250 000

27%

+ €19 500

Liabilities are set off against moveable assets, unless they were specifically incurred to acquire real estate.

Widow(er)s and live-in partners do not pay inheritance tax on the family home or the usufruit on the family home.  

2 Between brothers and sisters

on the band between

Rate

 Tax on previous bands

€0   

-    €75 000

30%

 

€75 000   

-    €125 000

55%

+ €22 500

Over €125 000

65%

+ €50 000

3. Between other persons
(the tax is calculated for the whole group at the following rates)

on the band between

Rate

 Tax on previous bands

€0   

-    €75 000

45%

 

€75 000   

-    €125 000

55%

+ €33 750

Over €125 000

65%

+ €61 250

Bequests to Charity

Legacies tot non-profit associations and foun­dations (in Belgium or within the European Economic Area): 8.8%.