inheritance tax
Nederlands - 2002 - 2003 - 2004 - 2005 - 2006 - 2007 - 2008

Belgium has a code of inheritance tax. This code is a federal code and the collection of the tax is done by the federal tax office. But the tariff of the inhertance tax and the exemptions are a competence of the regional states in Belgium. Those are: Brussels, Flanders and Wallonia.

Deceased residents of Belgium: taxation of global estate

Deceased persons living outside Belgium: only the real estate located in Belgium is taxable

In het nederlands