Inheritance tax and estate duties for non-residents
Inheritance tax and estate duties for non-residents are regional taxes levied upon the death of a person.
What are inheritance tax and estate duties for non-residents?
Both inheritance tax and estate duties for non-residents are taxes levied upon the death of a person.
Inheritance tax is levied upon the death of a person living in Belgium. The tax is payable on the value of all movable and immovable property in the estate, including property not located in Belgium.
Estate duties for non-residents are levied upon the death of a person not living in Belgium. The tax is only payable on the value of immovable property in Belgium.
Which authority manages these taxes?
The Brussels-Capital Region sets the tax rate, the taxable basis and any exemptions for both taxes.
At present, the Federal Public Service Finance (at the federal level) ensures the tax service on behalf of the Brussels-Capital Region. This means that the FPS Finance collects the tax and transfers the revenue to the Region. It also sets the rules regarding the administrative procedure (declaration, means of proof, how to submit an appeal…)
Do you have a question regarding your tax file? Please contact Opens in new windowthe FPS Finance.
More information
VisitOpens in new window the website of the FPS Finance
Legal base: External linkInheritance tax code (only in Dutch and French)