What to Do After a Death in Belgium
Belgium has a complex succession framework: the federal Civil Code governs heirship, but inheritance tax is regional (Flanders, Wallonia, Brussels). This English guide explains every step – from registering the death to settling regional taxes.
The first hours
Call the doctor or emergency number 112. The doctor issues the death certificate. At a hospital or care home, staff handle this. A funeral director takes over.
Registering the death
Register the death at the commune of the place of death – usually done by the funeral director. Order 5–8 death certificates. Belgium also has extraits d'acte de décès in international (multilingual) form for cross-border use.
Funeral arrangements
Burial typically within 6 days. Cremation and traditional burial are common. A basic funeral costs €3,500–6,000.
Notary and inheritance certificate
A notary issues the inheritance certificate or deed (acte d'hérédité / akte van erfopvolging) which unlocks bank accounts. The notary inventories the estate, identifies heirs and supervises partition. Heirs may accept, accept under benefit of inventory, or renounce at the court registry.
Notifications
- Pension service (SFP / FPS Pensions)
- Health insurance (mutuelle / mutualiteit)
- Employer
- Banks
- Insurers
- Landlord
- Tax administration (SPF Finances)
Regional inheritance tax
Inheritance tax depends on the region where the deceased lived for the longest period in the 5 years before death:
- Flanders: spouse/children 3–27 %, others up to 55 %
- Wallonia: 3–30 % direct line, up to 80 % others
- Brussels: 3–30 % direct line, up to 80 % others
A return must be filed within 4 months of death (5 months if death abroad in Europe, 6 months elsewhere).
Häufige Fragen
- Is a notary mandatory?
- Required for estates with real estate or significant assets. The inheritance certificate unlocks bank accounts.
- Which region's tax applies?
- The region where the deceased had their tax residence for the longest period during the last 5 years.
- How long does succession take?
- 6–12 months on average. The tax return is due within 4 months.
- Do cohabiting partners inherit?
- Legal cohabitants (<em>cohabitation légale</em>) have limited rights; de facto cohabitants none. A will or marriage contract is recommended.
- How are international heirs taxed?
- Belgian regional inheritance tax applies on assets located in Belgium and worldwide assets if the deceased was a Belgian resident.
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