8 articles
Who inherits under Belgian law, what the reserve protects, and why inheritance tax depends entirely on which Region taxed the estate. Flanders, Wallonia and Brussels differ sharply.
Brussels' droits de succession explained: the domicile test, the six-band direct-line scale, three separate collateral scales, the flat 15,000 euro abatement, and the family-home rules.
Flanders' erfbelasting explained: the domicile test, the direct-line and siblings-versus-others scales, the 2026 partner exemption rise, the singlevermindering, and the family-home rules.
Belgium's reserve since the 2018 reform: a fixed one half of the estate for children collectively, the spouse's protected usufruct, and what happens when a gift exceeds the disposable part.
Belgium recognises three forms of will: handwritten, notarial and international. How each works, how revocation works, and why no will can override the reserve.
How gifts work under Belgian law: hand gifts versus notarial deeds, why people register a gift, the five-year look-back period by region, and which region’s gift tax applies.
Wallonia's droits de succession explained: the domicile test, the nine-band direct-line scale, abatements, the 5-year family-home condition, and the 2028 reform that is not yet in force.
Belgium’s federal civil succession rules: the order of heirs, the surviving spouse’s usufruct, legal versus de facto cohabitants, and the reserve since the 2018 reform.