Inheritance tax return made easy

Following the death of a Belgian resident, an "declaration of inheritance" must be filed with the tax authorities to allow them to determine the inheritance tax. To this end, the declaration of inheritance must include the liabilities and assets of the deceased. If the deceased was not a Belgian resident but owned one or more properties in Belgium, the heirs must file a "declaration of transfer by death".

Any heir designated by law (child, spouse, etc.) as well as any heir designated by will who receives the whole or a fraction of the whole estate. If they fail to file a declaration of inheritance, the other persons receiving property from the estate may be asked by the tax authorities to file a declaration of inheritance. In this case, however, the declaration only concerns the property they receive. In practice, the declaration can be filed by one or more heirs/universal legatees together.

In principle, the declaration of inheritance must be filed with the inheritance tax office in whose jurisdiction the deceased had his last tax domicile.

When the bank is informed of the death of an account holder, it is obliged to block the use of the deceased's accounts and safes, but often also those of the spouse. This is to guarantee the payment of inheritance tax and any debts of the deceased and/or the heirs. However, upon presentation of supporting documents, certain debts of the deceased (funeral expenses, sickness expenses, rent, etc.) can be paid from the deceased's current account. In order to unblock the deceased's account(s), a ÷"certificate of inheritance" must be submitted to the bank. This document certifies the identity of the heirs and their rights in the estate.

Contrary to popular belief, it is not necessary for a notary to draw up a declaration of inheritance. Indeed, the declaration of succession is not a notarial act, it is a purely and exclusively fiscal declaration, of the same type as the annual tax return. The drawing up and filing of the inheritance declaration can be done by anyone. However, due to the technical nature of the matter and the high stakes involved, it is advisable to be assisted by a person with a thorough knowledge of tax and civil law.