Inheritance and theft in Belgium

In Belgium it's possible to give something by just handing it over .

So, the person accused of theft, could say the deceased gave the things to him .

There is a very nasty rule in the Belgian inheritance tax code with provides that in case the tax office can proove that the deceased was the owner of something during the 3 years before the died, the value of that property will be added to the inheritance, even when nobody knows where the thing went to and it didn't get into the possession of the heirs, who will still have to pay inheritance tax on the value of the disappeard property .

This page in Dutch.

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