The tax used to be a federal code. The tax is still collected by officed of the federal govenment. Most of the fundamental rules are still to be found in the unified Tax Code. But the local govenments (Brussels, (Flanders and Wallonia) have voted their onw tarriffs.
1. If a somebody inherits usufruct, first the value of the usufruct should be calculated
2. If you pay inheritance tax on real esate outside Belgium, you can take that payment into account for paying inheritance tax in Belgium.
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