The Walloon Region maintains its own inheritance tax regime with rates and exemptions that differ from Flanders and Brussels. For direct heirs, the tax scale runs through nine progressive brackets: 3% on the first €12,500, 4% up to €25,000, 5% up to €50,000, 7% up to €100,000, 10% up to €150,000, 14% up to €200,000, 18% up to €250,000, 24% up to €500,000, and 30% on amounts exceeding €500,000. While the top rate is higher than in Flanders, the bracket structure and exemptions create different planning opportunities.
Surviving spouses and legal cohabitants are taxed at these same direct-line rates, not fully exempt, but they benefit from an exemption on the family home. Siblings face rates between 20% and 65%; uncles, aunts, nephews and nieces between 25% and 70%; and other unrelated beneficiaries between 30% and 80% on large inheritances.
Wallonia offers targeted relief for family businesses and agricultural properties. Enterprises that meet employment and operational continuity requirements qualify for reduced valuations, often 50% or more. The family home benefits from preferential treatment when inherited by direct descendants who maintain it as their primary residence.
A major reform has been adopted that will sharply reduce inheritance tax for deaths occurring from 1 January 2028: the top direct-line rate (between spouses and legal cohabitants too) will be halved from 30% to 15%, with corresponding cuts for siblings and other heirs. Estate planning in Wallonia increasingly requires balancing tax efficiency with these scheduled changes.
For detailed analysis of inheritance tax planning strategies across all Belgian regions, including cross-border estates, consult 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.