Your Inheritance Tax-free allowance and how it is calculated

Tax-free amounts for Belgian IHT

For the Walloon Region, an exemption applies on the first €12.500 inherited by the surviving spouse, the surviving legal cohabitant or direct ancestor or descendant of the deceased. Depending on certain criteria, this exemption can be increased. Also, a full exemption is applicable on the family home inherited by the surviving spouse or the surviving legal cohabitant. This exemption is subject to certain conditions.

For the Brussels-Capital Region, the first €15.000 inherited by the surviving spouse, the surviving legal cohabitant and direct ancestor or descendant of the deceased are tax exempt. As in the Walloon Region, depending on certain criteria, this exemption can be increased. A full exemption is also applicable on the family home inherited by the surviving spouse or the surviving legal cohabitant. This exemption is subject to certain conditions.

For the Flemish Region, the estate of the deceased inherited by a direct ancestor is split into two distinct parts: movable estate and real estate. A full exemption is also applicable on the family home inherited by the surviving spouse or the surviving legal cohabitant. Unlike the Brussels-Capital Region and the Walloon Region, this exemption is extended to the de facto cohabitant under certain conditions. Furthermore, a tax exemption is granted to severely disabled dependents of the deceased.

Many other small tax exemptions or reliefs exist depending upon the region.

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