Brussels Inheritance Tax: Droits de Succession Rates and the Family Home

Belgium's regions, not the federal state, set inheritance tax, and the three regional regimes differ enough that a single Belgian rate table would misstate at least two of the three. This page covers only the Brussels-Capital Region: the levy known in French as droits de succession and in Dutch as successierechten or erfbelasting, applied under Brussels' own regional tax law. If the estate involved was not taxed in Brussels, its rates, abatements and family-home treatment are different; see the separate pages for Flanders and Wallonia.

Which region actually taxes a given estate is not decided by where the heirs live or where any property sits. It is decided by the deceased's own fiscal domicile in the years before death, and that single rule surprises more families than the rate tables themselves.

Information last verified on 21 July 2026. This page provides general legal information and does not constitute legal advice in an individual case.

Which estate Brussels actually taxes

Belgian inheritance tax is assigned to a region under the special law of 16 January 1989 on the financing of the Communities and Regions. Article 5 of that law points, for inheritance tax, to the deceased's fiscal domicile: real, habitual residence, together with the family and the centre of economic activity, not merely a registered address. Where domicile moved between regions during the 5 years before death, the applicable region is whichever one held that domicile the longest during that specific 5-year window, not wherever the deceased lived for most of their life.

That rule surprises families more often than any rate table. Consider someone who lived in Brussels for twenty years and then moved to Wallonia for the final three years before death, perhaps to be closer to family in retirement. Because the test looks only at the 5 years immediately before death, and Wallonia held the deceased's fiscal domicile for three of those five years against Brussels' two, Wallonia taxes the estate, not Brussels, catching heirs by surprise who assumed Brussels rates would apply because that was where their parent had lived and worked for two decades. Where the estate includes property, the location of that property plays no part in the decision either; only the deceased's own fiscal domicile does.

The direct-line scale: spouse, legal cohabitant and children

In Brussels, a surviving spouse, legal cohabitant and children (and other descendants inheriting in their place) fall into the direct-line scale set out in the Brussels-Capital Region's Code des droits de succession. It applies separately to each heir's own net share, not to the estate as a whole.

These Brussels figures are published both through the Brussels-Capital Region's own tax portal (be.brussels) and the federal SPF Finances (fin.belgium.be).

Siblings, uncle-aunt-nephew-niece and others: three separate scales, never merged

Brussels keeps siblings, an uncle or aunt inheriting from a nephew or niece (or the reverse), and everyone else in three entirely separate tables. Merging siblings into the table meant for more distant relatives, a mistake worth watching for on aggregator sites, would overtax siblings substantially. Every scale below applies to each heir's own net share individually; Brussels has no equivalent of the combined-class mechanic Flanders applies to its "others" category.

The tool below applies the Brussels scales above to a net share you enter and returns an indicative figure only, not a filed return.

Abatements: a flat 15,000 euro before the scale

A spouse, legal cohabitant or direct-line heir in Brussels can subtract a flat 15,000 euro from their own net share before the progressive scale above applies, deducted in full before the first band. A minor child also receives an additional 2,500 euro for each remaining full year until turning 21. No confirmed reduction or phase-out of that flat amount has been identified for larger shares in Brussels.

The family home: full exemption for a partner, a capped reduced scale for children

A surviving spouse or legal cohabitant inherits the family home in Brussels entirely free of inheritance tax, with no cap on the home's value, so long as they are not also a blood relative of the deceased. Other direct-line heirs, typically children, do not receive that exemption in Brussels; instead they get a reduced-rate scale capped at 250,000 euro of the home's value, conditioned on the home having served as the deceased's principal residence for at least 5 years: 2 percent up to 50,000 euro, 5.3 percent up to 100,000 euro, 6 percent up to 175,000 euro and 12 percent up to 250,000 euro, with the ordinary Brussels scale above applying beyond that cap.

Filing and paying: the deadline is federal, the tax is regional

The deadline to file the déclaration de succession (in Dutch, the aangifte van nalatenschap) is the same federal rule that applies in every Belgian region: 4 months after a death in Belgium, 5 months after a death elsewhere in the European Economic Area and 6 months after a death outside Europe, rolling to the next business day where it lands on a weekend or public holiday. Filing late in Brussels costs 25 euro per month per heir. Payment itself is due 2 months after that filing deadline expires, not 2 months from the date the return was actually filed and not from any later assessment. Hardship extensions of up to 5 years exist in Brussels where an heir genuinely cannot pay on time.

A worked example: what Brussels inheritance tax actually costs

Take a Brussels estate worth 300,000 euro net, left entirely to a single adult child with no surviving spouse or partner. The flat 15,000 euro direct-line abatement reduces that child's taxable base to 285,000 euro. Applying the direct-line scale above band by band: 1,500 euro on the first 50,000 euro, 4,000 euro on the next 50,000 euro, 6,750 euro on the next 75,000 euro up to 175,000 euro, 13,500 euro on the next 75,000 euro up to 250,000 euro, and 8,400 euro on the remaining 35,000 euro at the 24 percent band above 250,000 euro. That totals 34,150 euro owed on a 300,000 euro share, an effective rate of just over 11 percent, even though the table's top marginal rate reaches 30 percent.

Flanders and Wallonia tax the same kind of estate differently

None of the figures on this page apply outside Brussels. An estate taxed in Flanders follows a three-band direct-line scale and taxes its "others" category on a combined class total rather than per heir; see Flanders' inheritance tax page. An estate taxed in Wallonia follows its own nine-band direct-line scale, three separate collateral scales and a 2028 rate reform that is not yet in force; see Wallonia's inheritance tax page. For who inherits under Belgian civil law before any tax is calculated, see who inherits in Belgium; for how a gift made years before death can still affect an estate, see lifetime gifts in Belgium.

This page describes Brussels inheritance tax law in general terms and does not constitute legal or tax advice for an individual estate. Rates, exemptions and deadlines described here can change, and an estate's own facts, prior gifts and family arrangements among them, can shift the result. Confirm current figures with the Brussels-Capital Region's tax administration or a notary before filing a déclaration de succession or making a decision based on this page.

Frequently Asked Questions

Which region's inheritance tax applies if someone lived in more than one region before death?

The region that held the deceased's fiscal domicile for the longest period during the 5 years immediately before death, not the region where the deceased spent most of their life or where the heirs themselves live.

Does Brussels merge siblings with more distant relatives like an uncle, aunt, nephew or niece?

No. Brussels keeps three entirely separate scales: one for siblings, one for an uncle or aunt inheriting from a nephew or niece (or the reverse), and one for everyone else. Merging siblings into a table meant for more distant relatives would tax them at rates intended for strangers.

Is Brussels' 'others' category taxed on a combined total like Flanders' is?

No. Every scale in Brussels, direct line and every collateral category, is applied to each heir's own individual net share. The combined-class mechanic for unrelated heirs is specific to Flanders and does not apply in Brussels.

How much can a Brussels direct-line heir subtract before the scale applies?

A flat 15,000 euro, deducted before the progressive scale, available to a spouse, legal cohabitant or direct-line heir. A minor child also receives 2,500 euro for each remaining year until turning 21.

Does every direct-line heir inherit the family home free of tax in Brussels?

No. Only a spouse or legal cohabitant who is not also a blood relative of the deceased gets the full exemption. Other direct-line heirs, such as children, instead receive a reduced-rate scale capped at 250,000 euro of the home’s value, and only where the home was the deceased’s principal residence for at least 5 years.

When is Brussels inheritance tax actually due?

The estate return is due 4 months after a death in Belgium, 5 months for a death elsewhere in the EEA or 6 months outside Europe, and payment is due 2 months after that filing deadline expires, regardless of when the return was actually filed.

What is the top inheritance tax rate an unrelated heir can pay in Brussels?

80 percent, on the portion of an unrelated heir's own net share above 175,000 euro. That is the top band of Brussels' scale for heirs outside the family and any qualifying partner.