Inheritance tax in Brussels

Total amout of the inheritance: ...................................

Name of the heir: .................................. spouce - child - ... age: ...... born: .......

Part inherited by this heir: 1/1 ..... usufruct - 1/1 ...... nude property - 1/1 ...... full property

Amout inherited by this person: .............................

Tax to be payed by this person: 1.500 - 5.500 - 12.250 - 25.750 - 85.750 - .................................. + ........................ x ......... 3 - 8 - 9 - 18 - 24 - 30 percent
= .......................................... euro

The tarriff below is applied on the part inherited by one person.

On the first 50.000 euro you pay 3% inheritance tax

If you inherit more than 50.000 euro you pay 1.500 euro plus 8% on everything above 50.000 euro.

If you inherit more than 100.000 euro you pay 5.500 euro plus 9% on everything above 100.000 euro.

If you inherit more than 175.000 euro you pay 12.250 euro plus 18% on everything above 175.000 euro.

If you inherit more than 250.000 euro you pay 25.750 euro plus 24% on everything above 250.000 euro.

If you inherit more than 500.000 euro you pay 85.750 euro plus 30% on everything above 500.000 euro.

In 2002 the tariff was still as follows

On the first 12.500 euro you pay 3% inheritance tax

If you inherit more than 12.500 euro you pay 375 euro plus 4% on everything above 12.500 euro.

If you inherit more than 25.000 euro you pay 875 euro plus 5% on everything above 50.000 euro.

If you inherit more than 50.000 euro you pay 2.125 euro plus 7% on everything above 50.000 euro.

If you inherit more than 100.000 euro you pay 5.625 euro plus 10% on everything above 100.000 euro.

If you inherit more than 150.000 euro you pay 10.625 euro plus 14% on everything above 150.000 euro.

If you inherit more than 200.000 euro you pay 17.625 euro plus 18% on everything above 200.000 euro.

If you inherit more than 250.000 euro you pay 26.625 euro plus 24% on everything above 250.000 euro.

If you inherit more than 500.000 euro you pay 86.625 euro plus 30% on everything above 500.000 euro.