The Belgian inheritance tax rules follow the Belgian inheritance rules.

In other words, if you do not inherit anything, you do not pay inheritance tax. However, sometimes when you are the heir, you may have to pay the inheritance tax for someone who received a bequest.

If you are domiciled in Belgium, Belgian inheritance tax is due on your entire estate (i.e. all real estate and all movables) including on real property outside Belgium (see 30).

If you are not domiciled in Belgium when you die, Belgian inheritance tax will be due only on Belgian real property. Your worldwide estate is normally liable to inheritance tax in the country where you are domiciled at the time of your death.

The fact that your heirs do not live in Belgium does not prevent Belgian inheritance tax being charged on the Belgian property.