Inheritance in Belgium: How to Inherit Step by Step

The moment is often brutal: a loved one dies, and very quickly — sometimes within days — practical questions demand attention. What happens to their flat, their bank accounts, their debts? This is precisely what inheritance in Belgium addresses: the legal transfer of a deceased person's estate to their heirs.

Under Belgian law, an estate in Belgium opens automatically at the moment of death — no specific steps are required to trigger it. The deceased is referred to as the de cujus (a Latin expression still used in Belgian courts), and their estate — assets and liabilities combined — is transferred to their heirs. Yes, that includes debts. This is one reality that many heirs discover far too late.

Legal or testamentary succession: what is the difference?

There are two main ways in which an inheritance can proceed in Belgium.

Firstly, legal succession (or ab intestat): this is the rule that applies when the deceased has not left a will. The law then determines who inherits and in what proportion, according to a precise order of priority defined in Articles 870 and following of the Belgian Civil Code.

Secondly, testamentary succession: the deceased has drawn up a will — holographic, authentic, or in certain cases international — setting out their wishes. However, it is important to note that even with a will, the deceased's freedom is not absolute. The law protects certain heirs — notably children — through the reserved portion (réserve héréditaire, Article 871 of the Civil Code), a share of the estate of which they cannot be deprived, under any circumstances.

In practical terms, if you are an only child, your reserved portion is one half of the estate. If there are two children, it amounts to two thirds in total. Your parent could therefore not leave everything to a charitable association or a new partner without violating your legal rights. In complex family situations, particularly following a divorce in Belgium, these matters become especially sensitive and warrant specific legal attention.

People often imagine that inheriting is good news. But some estates conceal debts that exceed the assets — and accepting without careful thought can cost you dearly. Belgian law fortunately offers you three options, and you have a period of time within which to decide how to proceed.

The three options available to you

Unconditional acceptance: you accept the estate in its entirety, assets and liabilities. If the deceased had €50,000 in debts and only €20,000 in assets, you will be required to make up the difference from your own funds. This is the simplest route, but also the most risky if the deceased's financial situation is unclear.

Acceptance under benefit of inventory: this is the cautious approach — and often the best one when you have doubts. You accept the estate, but your liability for debts is limited to the value of the assets inherited. A notary draws up a full inventory of the estate. This procedure costs between €500 and €2,000 depending on complexity, but it offers effective protection.

Renunciation: you waive all your rights to the estate, as though you had never been an heir. You inherit nothing — neither assets nor debts. Your own children may then take your place by representation.

Deadlines: do not miss them

You generally have 3 months from the date of death to make your decision — a period that can be extended by the court if you make a formal request. During this time, no creditor can compel you to act. However, if you behave as an owner of the assets (selling a piece of furniture, collecting rent), you will be deemed to have tacitly accepted the estate.

Need help assessing how to proceed with an inheritance? A lawyer specialising in succession law can guide you. If you are concerned about costs, be aware that you may also apply for Pro Deo legal aid in Belgium depending on your income.

This is often the question that causes the most concern: how much will it cost? In Belgium, inheritance tax is a regional matter — it is the Regions (Wallonia, Flanders, Brussels-Capital) that set the rates, and these can differ significantly from one region to another. The deceased's tax domicile — not that of the heirs — determines which region has jurisdiction.

The rates: what changes according to your family relationship

The principle is straightforward: the closer you are to the deceased, the less you pay. And vice versa.

In the Brussels-Capital Region, by way of example:

• Between spouses and legal cohabitants: from 3% (up to €50,000) to 30% (above €500,000)
• In the direct line (parents-children): from 3% to 30% depending on the bracket
• Between brothers and sisters: from 20% to 65% — yes, up to 65%
• Between strangers (no family relationship): from 40% to 80%

Wallonia and Flanders apply slightly different scales, with certain specific exemptions — notably in Flanders for the transfer of a family business, which may benefit from a reduced rate of 3% subject to strict conditions.

What you can deduct

Certain liabilities of the deceased are deductible from the taxable base: proven debts, funeral expenses (within a certain limit), and in some cases mortgage charges. A notary or a specialist tax lawyer can legally optimise your position and reduce the bill.

Immovable property: be mindful of payment deadlines

Inheritance tax must be paid within 2 months of the registration of the succession declaration. Payment facilities are available, but must be explicitly requested. Certain banks also offer specific loans to finance this tax when heirs lack liquidity — a common situation when the estate consists primarily of immovable property. Consult our guide on costs and taxes when selling property in Belgium to better understand the tax implications linked to immovable property.

We would like to believe that the death of a loved one brings only grief. The reality is often harsher: estates are fertile ground for disputes — over the valuation of an asset, over previous gifts, over the deceased's wishes, or simply over old resentments that resurface at the worst possible moment.

In Belgium, succession disputes are among the most frequent family law cases before the courts. But immediately turning to a judge is not always the best solution — nor the fastest, nor the least costly.

Mediation: the preferred route

Before going to court, family mediation is a serious alternative. An accredited mediator — often a specialist lawyer or notary — facilitates dialogue between heirs and helps them reach an agreement. In practice, mediation costs between €1,500 and €5,000 depending on duration, to be shared between the parties. It generally takes 2 to 6 months. This is infinitely less time-consuming and less expensive than litigation.

Judicial partition: when there is no other way

If mediation fails or if an heir refuses all dialogue, the matter must be brought before the family court (tribunal de la famille) — which has had jurisdiction over all succession disputes since the reform of the Judicial Code in 2014. The procedure begins with a mandatory conciliation attempt. If this fails, the judge appoints a liquidating notary (notaire liquidateur) tasked with organising the division of the estate.

To be frank: a judicial partition procedure can take between 3 and 7 years in complex cases, with legal and procedural costs that may exceed €15,000 to €30,000 per party. This is a last resort.

The most contentious situations

Certain scenarios give rise to recurring disputes:

• Prior gifts not brought back into account in the estate (had the deceased already transferred assets to one of the children?)
• Reduction of testamentary dispositions: when a will or gift violates the children's reserved portion
• Disputed wills: a poorly drafted holographic will, the deceased's mental capacity called into question, contradictory codicils
• Forced co-ownership (indivision forcée): when some heirs refuse to sell an immovable property that others wish to realise

Faced with any of these scenarios, the intervention of a lawyer specialising in succession law makes a radical difference — in terms of speed, cost, and often in preserving family relationships. Consult a succession lawyer before the situation deteriorates.