Flanders applies progressive inheritance tax rates that vary significantly based on the relationship between the deceased and the beneficiary. Direct descendants (children, grandchildren, parents) benefit from the most favorable treatment, with rates of 3% on the first €50,000, 9% on the portion from €50,000 to €250,000, and 27% on amounts exceeding €250,000. Surviving spouses and legal cohabitants are taxed at these same direct-line rates, but they also benefit from important exemptions described below.
Siblings face steeper rates: 25% on the first €35,000, 30% on the portion from €35,000 to €75,000, and 55% above €75,000. All other relatives and unrelated beneficiaries are taxed at 25% on the first €35,000, 45% on the portion from €35,000 to €75,000, and 55% above €75,000. The maximum rate in Flanders is 55%. These high marginal rates make tax planning essential for non-direct heirs.
Flanders offers several key exemptions for surviving partners. The family home passes entirely tax-free to a surviving spouse or legal cohabitant. In addition, the surviving partner benefits from an exemption on movable property — raised from €50,000 to €75,000 under the reform effective 1 January 2026. Any other assets the partner inherits are taxed at the direct-line rates. Business assets and agricultural land qualify for reduced valuations under continuity conditions, supporting intergenerational transfer of family enterprises.
The 2026 reform of the Flemish inheritance tax broadened relief for surviving partners by raising the movable-property exemption from €50,000 to €75,000. The regional government maintains an online calculator to help executors and beneficiaries estimate their tax liability. Proper estate planning, including strategic use of gifts, can substantially reduce the overall inheritance tax burden.
For comprehensive guidance on inheritance and gift tax planning across all Belgian regions, see our Belgian Inheritance and Gift Tax Guide.
This content is for informational purposes only and does not constitute legal or tax advice. Always consult a qualified tax advisor for matters specific to your situation.