The law makes a distinction according to the place of death:
- 4 months for a death in Belgium
- 5 months for a death in another European country* (in Flanders: another country in the European Economic Area)
- 6 months for a death in a country outside Europe* (in Flanders: outside the European Economic Area)
The heirs may request (before the legal deadline has passed) an extension of the deadline if they can show a legitimate reason. In Wallonia and Brussels, this extension has no impact on the deadline for payment of inheritance tax. In Flanders, tax may be increased for exceeding the legal deadline, even if an extension is granted.
* In this case, we are talking about 'geographical' Europe.
"}},{"componentType":"sectionTitle","title":"Where must the declaration be filed?"},{"componentType":"paragraph","richBody":{"value":"The declaration must be filed with the relevant tax authority in the region where the deceased was domiciled for tax purposes at the time of death. If the deceased had his or her tax domicile in more than one place in Belgium during the five-year period preceding death: in the place in Belgium where his or her tax domicile was established for the longest period during the said period.
If the Walloon or Brussels-Capital Region is competent to tax, the declaration of inheritance must be filed with the competent office of the Administration Générale de la Documentation Patrimoniale in the area in which the deceased had his or her last tax domicile. In the Flemish Region, the competent body is the Flemish Administration (Vlaamse Belastingdienst - VLABEL). As a result, all estate declarations must be filed there.
In the case of the estate of a non-resident of the Kingdom who owned property in Belgium, the declaration must be filed in accordance with the rules in force in the Region in which the property is located. If several properties are located in different regions, specific rules apply.
"}},{"componentType":"sectionTitle","title":"How is inheritance tax calculated and when do they have to be paid?"},{"componentType":"paragraph","richBody":{"value":"The tax rates depend on the share inherited as well as the degree of relationship with the deceased. Exemptions and reductions also apply. In addition, each region has its own rate. For an overview of rates by Region, please consult the websites of the respective tax authorities.
For Brussels and Wallonia: https://finances.belgium.be/fr/particuliers/famille/décès/droits-succession/bruxelles-wallonie
Inheritance tax must be paid within two months of the date on which the deadline for filing the return expires.
For Flanders: https://www.vlaanderen.be/belastingen-en-begroting/vlaamse-belastingen/erfbelasting
Inheritance tax must be paid within two months of the date of dispatch of the tax notice. Interest will be charged on any late payment.
"}},{"componentType":"sectionTitle"},{"componentType":"paragraph"},{"componentType":"sectionTitle","title":"Do you have any other questions?"},{"componentType":"paragraph","richBody":{"value":"Chat with Ida, ING's digital assistant (in the "Services" menu in the ING Banking app).
"},"textLinks":[{"url":"https://assets.ing.com/m/7f5f2a6636523440/BrochureNalatenschapEN.pdf","text":"Download the brochure: Inheritance: all you need to know"}]}]},"complementaryZone":{"flexComponents":[{"componentType":"sectionTitle","title":"Also interesting!"},{"componentType":"cards","cards":[{"componentType":"articleCard","cardType":"article","cardSize":"medium","title":"Who needs to be informed?","body":"Read the article","image":{"transformBaseUrl":"https://assets.ing.com/transform/ef946327-a075-4e82-8200-304e18bccb2e/decease-notification-1920","type":"image","width":1920,"original":"https://assets.ing.com/m/1edecf2d45b5bc02/original/decease-notification-1920.jpg","extension":"jpg"},"date":"2023-09-28","link":{"url":"/en/individuals/my-life/tough-times/decease-notification"}},{"componentType":"articleCard","cardType":"article","cardSize":"medium","title":"What happens in practice at ING?","body":"Read the article","image":{"transformBaseUrl":"https://assets.ing.com/transform/e003ee33-37b0-4437-bc7f-10cc39ddf9e1/decease-formalities-1920","type":"image","width":1920,"original":"https://assets.ing.com/m/16b54d80a6e17f32/original/decease-formalities-1920.jpg","extension":"jpg"},"date":"2023-09-28","link":{"url":"/en/individuals/my-life/tough-times/decease-formalities"}},{"componentType":"articleCard","cardType":"article","cardSize":"medium","title":"Paying the bills after a death","body":"Read the article","image":{"transformBaseUrl":"https://assets.ing.com/transform/fbbec1d6-cef6-446a-a9ab-c31e9ac0646c/Overhead-view-of-bill-on-a-table-next-to-espresso-coffee-and-a-glass-of-water","type":"image","width":5616,"original":"https://assets.ing.com/m/2e568948bfe0c922/original/Overhead-view-of-bill-on-a-table-next-to-espresso-coffee-and-a-glass-of-water.jpg","extension":"jpg"},"date":"2023-09-28","link":{"url":"/en/individuals/my-life/tough-times/decease-bills"}},{"componentType":"articleCard","cardType":"article","cardSize":"medium","title":"Releasing funds after a death","body":"Read the article","image":{"transformBaseUrl":"https://assets.ing.com/transform/7f311bd8-10dd-45a8-b0e1-107cd88d895d/decease-release-assets-1920","type":"image","width":1920,"original":"https://assets.ing.com/m/30cfe8fece5ba83c/original/decease-release-assets-1920.jpg","extension":"jpg"},"date":"2023-09-28","link":{"url":"/en/individuals/my-life/tough-times/decease-release-assets"}}]}]}}}