{"type":"document","data":{"complementaryZone":{"flexComponents":[{"componentType":"sectionTitle","title":"Also interesting!"},{"cards":[{"body":"Read the article","cardSize":"medium","cardType":"article","componentType":"articleCard","date":"2026-05-20","image":{"extension":"jpg","original":"https://assets.ing.com/m/1edecf2d45b5bc02/original/decease-notification-1920.jpg","transformBaseUrl":"https://assets.ing.com/transform/ef946327-a075-4e82-8200-304e18bccb2e/decease-notification-1920","type":"image","width":1920},"link":{"url":"/en/individuals/my-life/tough-times/decease-notification"},"title":"Death: First steps"},{"body":"Read the article","cardSize":"medium","cardType":"article","componentType":"articleCard","date":"2026-05-20","image":{"extension":"jpg","original":"https://assets.ing.com/m/16b54d80a6e17f32/original/decease-formalities-1920.jpg","transformBaseUrl":"https://assets.ing.com/transform/e003ee33-37b0-4437-bc7f-10cc39ddf9e1/decease-formalities-1920","type":"image","width":1920},"link":{"url":"/en/individuals/my-life/tough-times/decease-formalities"},"title":"Death: ING is here to support you"},{"body":"Read the article","cardSize":"medium","cardType":"article","componentType":"articleCard","date":"2026-05-20","image":{"extension":"jpg","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","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},"link":{"url":"/en/individuals/my-life/tough-times/decease-bills"},"title":"Death: Paying invoices"},{"body":"Read the article","cardSize":"medium","cardType":"article","componentType":"articleCard","date":"2026-05-20","image":{"extension":"jpg","original":"https://assets.ing.com/m/30cfe8fece5ba83c/original/decease-release-assets-1920.jpg","transformBaseUrl":"https://assets.ing.com/transform/7f311bd8-10dd-45a8-b0e1-107cd88d895d/decease-release-assets-1920","type":"image","width":1920},"link":{"url":"/en/individuals/my-life/tough-times/decease-release-assets"},"title":"Death: Releasing funds after a death"}],"componentType":"cards"}]},"contentType":"onecms:editorialPage","flexPageMetadata":{"afmBanner":false,"description":"Every heir and general legatee is bound by law to submit an inheritance tax statement to the competent Tax Authorities.","robotInstruction":{"noFollow":false,"noIndex":false}},"flexZone":{"flexComponents":[{"componentType":"sectionTitle","title":"What is the deadline?"},{"componentType":"paragraph","richBody":{"value":"<p>The deadline depends on where the death occurred:</p><ul><li>4 months if the death took place in Belgium</li><li>5 months if the death took place in another European country* <span><span><span><span><span><span><span> <span>(in Flanders: another country in the European Economic Area)</span></span></span></span></span></span></span></span></li><li>6 months if the death took place outside Europe* <span><span><span><span><span><span><span><span>(in Flanders: outside the European Economic Area)</span></span></span></span></span></span></span></span></li></ul><p>* &quot;Europe&quot; refers to the geographical definition.</p>"},"title":"Legal deadlines"},{"componentType":"paragraph","richBody":{"value":"<p>Yes. You can request an extension before the deadline expires, if you have a valid reason.</p><p>Please note:</p><ul><li>In Brussels and Wallonia, this does not change the payment deadline</li><li>In Flanders, a penalty may still apply, even if an extension is granted</li></ul>"},"title":"Can you request more time?"},{"componentType":"sectionTitle","title":"Where should you submit the declaration?"},{"componentType":"paragraph","richBody":{"value":"<p>You submit the declaration to the tax authority of the region where the deceased had their tax residence.</p><p>If the deceased lived in several regions in the last 5 years: The declaration must be submitted in the region where they lived the longest during that period.</p>"}},{"componentType":"paragraph","richBody":{"value":"<ul><li><p>Brussels or Wallonia: Administration Générale de la Documentation Patrimoniale</p></li><li><p>Flanders: Vlaamse Belastingdienst (VLABEL)</p></li></ul>"},"title":"Which authority is responsible?"},{"componentType":"paragraph","richBody":{"value":"<p>If the deceased was not a Belgian resident but owned property in Belgium:</p><ul><li>The declaration must follow the rules of the region where the property is located</li><li>If properties are located in different regions, specific rules apply</li></ul>"},"title":"Special case: non-residents"},{"componentType":"sectionTitle","title":"How is inheritance tax calculated?"},{"componentType":"paragraph","richBody":{"value":"<p>The amount depends on:</p><ul><li>the value you inherit</li><li>your relationship to the deceased</li></ul><p>Each region applies its own rates, exemptions and reductions.</p><p>For more details, consult:</p><ul><li><p>Brussels &amp; Wallonia: <span><span><span><span><span><span><span><a href=\"https://finances.belgium.be/fr/particuliers/famille/décès/droits-succession/bruxelles-wallonie\">https://finances.belgium.be/fr/particuliers/famille/décès/droits-succession/bruxelles-wallonie</a></span></span></span></span></span></span></span></p></li><li><p>Flanders: <span><span><span><span><span><span><span><a href=\"https://www.vlaanderen.be/belastingen-en-begroting/vlaamse-belastingen/erfbelasting\">https://www.vlaanderen.be/belastingen-en-begroting/vlaamse-belastingen/erfbelasting</a></span></span></span></span></span></span></span></p></li></ul>"}},{"componentType":"sectionTitle","title":"When do you have to pay?"},{"componentType":"paragraph","richBody":{"value":"<ul><li><p>Brussels &amp; Wallonia: within 2 months after the filing deadline</p></li><li><p>Flanders: within 2 months after receiving the tax notice</p></li></ul><p>Late payments may result in interest.</p>"}},{"componentType":"sectionTitle","title":"Questions?"},{"componentType":"paragraph","richBody":{"value":"<ul><li>Chat with Ida (in the ING Banking app, under “Services”)</li><li>Or read our brochure</li></ul>"},"textLinks":[{"text":"Inheritance: all you need to know","url":"https://assets.ing.com/m/7f5f2a6636523440/BrochureNalatenschapEN.pdf"}]}]},"hasMacro":false,"id":"7c149d0d-5a27-471d-b2af-b105a15a9305","localeString":"en-GB","mainHeaderZone":{"backLink":{"textLink":{"text":"Tough times","url":"/en/individuals/my-life/tough-times"}},"componentType":"editorialHeader","coreHeader":{"subtitle":"Each heir or universal legatee must submit an inheritance tax declaration to the tax authorities. You can prepare this declaration by yourself or with the help of a notary.","title":"Death: Inheritance tax"},"date":"2023-10-09","readingTime":5},"publishDate":"2026-05-20T15:45:00.056+02:00"}}