Submitting a declaration of estate

When you inherit, you must pay tax (inheritance tax or estate duties). In order to know exactly how much, you need to file a so-called declaration of estate, in which you state what you have inherited. If the deceased resided in Brussels or Wallonia, you must submit that declaration to the FPS Finance. If the deceased resided in Flanders, you must submit it to the Flemish tax administration.
Submitting a declaration of estate

  • Declaration

    Heirs may complete and submit the declaration themselves, but due to the complicated rules, many seek the help of an expert, such as a civil-law notary. You can receive information on the legal requirements from the competent office at the FPS Finance, but they are not allowed to help fill in the declaration itself.

    In general, as an heir, you will be sent a declaration form. Please note that, even if you did not receive a form, you may have to submit a declaration. In that case, you can download the form from our website.

    Whether you need to submit a declaration of estate depends on the situation:

    • If the deceased resided in Belgium, the heirs and universal legatees must submit a declaration of estate. 
    • If the deceased was a foreign resident, but you inherit immovable property located in Belgium, you must also submit a declaration of estate.

    If the deceased resided in Brussels or Wallonia, you must submit that declaration to the FPS Finance. If the deceased resided in Flanders, you must submit it to the Flemish tax administration.

    In the declaration, you must include all information necessary to calculate inheritance tax, such as the correct composition of the estate, the value of the property, who is given what from the estate. 

    1. Please select the appropriate form.

      You have two options:

      • a blank declaration form (form 187)
      • a declaration form with guidance (form 187L)

      Number the pages and indicate how many pages the declaration contains at the bottom of the last page: 'This declaration contains ... pages.'

      The deceased resided in the Brussels-Capital Region

      The deceased resided in the Walloon Region

      Deaths occurring up to 31.12.2021
      Deaths occurring as of 01.01.2022

      The deceased resided abroad

    2. Fill in the form with the details of the parties involved.

      The declarants (the undersigned)

      For the declaration of estate, there may be several declarants, but each person may also draw up their own declaration separately. Each declarant must sign the declaration of estate. 

      The following details must be provided:

      • first names
      • surname
      • national register number (or if you do not have a national register number place of residence, place and date of birth)
      • relationship to the deceased

      If you are married, please also mention the first names and surname of your partner.

      The deceased

      Please mention the following details of the deceased:

      • first names
      • surname
      • profession
      • domicile
      • place of birth
      • date of birth
      • place of death
      • date of death

      If the deceased was a resident of Belgium, please mention all of the tax residences of the deceased in the five-year period before death. For each tax residence, you should specify the address, date and duration.

      Excluded heirs

      If the deceased has excluded heirs in a will or other contract, please mention the identity of those excluded heirs in the declaration.

      Heirs, legatees or beneficiaries

      The following details must be provided:

      • first names
      • name
      • national register number
      • what each heir, legatee or beneficiary is given from the estate

      Choosing a correspondence address

      Heirs, legatees and beneficiaries must choose one address to which we will send all letters.

    3. Fill in the form with the details about the goods.

      Gift inter vivos

      Specify whether the deceased has made gifts to heirs, legatees or other beneficiaries within a certain period before death:

      • Within three years before death if the deceased was a tax resident of the Brussels Capital Region.
      • Within five years before death if the deceased was a tax resident of the Walloon Region.

      For a gift, you should also specify:

      • who was the recipient of the gift,
      • what was the amount of the gift,
      • whether gift tax has been paid. 

      This rule also applies if the gift was made under a condition precedent fulfilled by the death of the donor, regardless of the date of the deed. 

      Usufruct

      Specify whether the deceased had usufruct of property or property encumbered with fideicommissum. Is that the case? Then list the property and persons having come to the enjoyment of full ownership or having benefited from the fideicommissum by death.

      Household objects or effects

      If the deceased leaves movable property, specify whether or not it was insured against fire, theft or other risks.

      If it was insured, provide the following information for all current insurance policies on the date of death:

      • name and address of the insurer
      • date and number of the policy
      • what exactly was insured and for what amount

      Also explicitly confirm that, to your knowledge, the property was not yet insured by other policies.

      Assets to be declared

      The deceased was a resident of Belgium (estate duties).

      If the deceased was a Belgian resident, you must declare all possessions: all movable and immovable property at home and abroad.

      You must also declare certain property that is not part of the estate of the deceased:

      • Capital or interest obtained from a life insurance policy taken out by the deceased
      • Movable property donated by the deceased within three years before death in the Brussels Capital Region or within five years before death in the Walloon Region, and which has not been subject to gift tax

      For movable property, you must accurately describe and value each item. Some examples:

      • bank accounts, safes ..
      • ready money, savings certificates, shares ..
      • cars, caravans, boats ..
      • furniture
      • collections
      • personal items

      For immovable property, you should specify the cadastral reference (division, section and parcel number) of each property. 

      The deceased was no resident of Belgium (transfer duty upon death).

      If the deceased was not a Belgian resident, you only need to declare the immovable property in Belgium. 

      Liabilities (debts, funeral expenses ...)

      The deceased was a resident of Belgium.

      If the deceased was a Belgian resident, you can deduct certain expenses and debts from taxable assets. Example:

      • funeral expenses (coffin, tombstone, obituaries, funeral repast on the day of the funeral ...)
      • debts of the deceased at the time of death (medical expenses of the last illness and bills of telephone, water, gas, electricity, taxes ...)

      Inheritance tax paid abroad on immovable property can also be deducted in full or in part from the inheritance tax payable in Belgium, depending on the situation.

      For each debt, you must provide the name and address of the creditor, the reason for the debt and the date of the deed (if any).

      You must be able to prove the existence and extent of the debt. You must attach the supporting documents to the declaration of estate. For funeral expenses, expense claims and invoices shall be accepted as proof.

      The deceased was no resident of Belgium.

      If the deceased was not a Belgian national resident, you can deduct the following debts:

      • Brussels-Capital Region: all debts of which you can prove that they have been incurred to acquire or preserve immovable property (if the deceased resided within the European Economic Area or the seat of wealth was located there)
      • Walloon Region: all debts specifically related to immovable property in Belgium

    4. Sign the form digitally.

      You must digitally sign the pdf form with your eID, otherwise you will not be able to send the form via MyMinfin.

    5. Log in to MyMinfin.

      Log in to MyMinfin. If necessary, still on the reception page, click on the tab ‘Mijn interacties’ ('My interactions') and open the section ‘Een document indienen of antwoorden op een brief’ ('Submit a document or reply to a letter').

    6. Select the option to submit a 'Declaration of Estate'.

      For a declaration of a resident of the Kingdom

      1. Select the option 'Ik beschik niet over een dienstcode' ('I do not have a service code').
      2. From the drop-down menu, choose ‘Aangifte nalatenschap overleden rijksinwoner’ ('Declaration of estate of a deceased resident') from the drop-down menu.
      3. Enter the postal code of the place of residence of the deceased (only for Brussels or Wallonia).
      4. Choose whether to submit the return in your own name or on behalf of someone else. This determines where the document will be saved and can be consulted later: either in the documents in your own MyMinfin or in the documents of the other person.

      For a declaration of a non-resident of the Kingdom

      1. Select the option 'Ik beschik niet over een dienstcode' ('I do not have a service code').
      2. From the drop-down menu, choose ‘Aangifte overgang bij overlijden niet-rijksinwoner’ ('Transfer upon death of a non-resident') from the drop-down menu.
      3. Enter the postal code of the immovable property with the highest cadastral income (only for Brussels or Wallonia).
      4. Choose whether to submit the return in your own name or on behalf of someone else. This determines where the document will be saved and can be consulted later: either in the documents in your own MyMinfin or in the documents of the other person.

    7. Attach a copy in pdf format of the digitally signed declaration of estate.

      You are allowed to upload one document in pdf format (declaration with attachments merged into one pdf). You must digitally sign the pdf form with your eID, otherwise you will not be able to send the form via MyMinfin. 

      Therefore, if you file a declaration jointly with others, all those persons must digitally sign the declaration.

    8. Send the declaration form.

      Click on ‘Indienen’ ('Submit').

  • Under the tab 'Mijn documenten’ ('My documents') you (or the person for whom you submitted the document) will find the return form and the date of sending. You can also download the submitted tax return form from that list of documents at any time.

    Unable to submit your declaration online via MyMinfin? You can also send your declaration by post to the competent office.

    • How do I determine the value of the property in the estate?

      You must declare the market value on the day of death.

      Usually, the heirs have to estimate that value. However, specifically for immovable property in Belgium, there are two ways to determine the value:

      1. The heirs make their own estimate based on recent data, such as the market value of similar property in the same area. If we believe the estimate is too low, we will inform you of our estimate.
      2. The heirs will have the market value estimated at their expense by one or three experts. This is called a prior estimate. The estimate of the expert(s) is binding on both the heirs and the FPS Finance. This means we cannot impose a higher value on goods estimated in this way.

      Would you like a prior estimate?

      Then you must apply for it on time: before submission of the declaration and before expiry of the period in which the declaration must be submitted. Send a registered letter to the Collector of the competent office of the FPS Finance. 

    • Where should I submit the declaration of estate of a resident of the Kingdom?

      A resident of the Kingdom is a person whose place of residence or seat of wealth is mainly in Belgium, viz. someone whose last (actual, effective and continuous) domicile is in Belgium. The nationality of the deceased and the place of death do not matter. 

      In general, you then have to submit the declaration to the FPS Finance office having jurisdiction over the last tax residence of the deceased. 

      If a person's tax residence was in different regions in the last five years, the tax residence of the region in which they lived the longest in those five years will apply. You should then:

      1. determine in which region the deceased had his tax residence for the longest time in those five years,
      2. determine what the last tax residence was in that region. You will find the contact details of the competent office in our office directory.

      Example

      The deceased had the following tax residences in the five-year period before death:

      • two years in Namur (Walloon region)
      • one year in Brussels (Brussels-Capital Region)
      • one year in Gembloux (Walloon region)
      • one year in Antwerp (Flemish region)

      The deceased had a tax residence in the Walloon Region for the longest time in the last five years (two years in Namur and one year in Gembloux). The declaration must therefore be submitted to the office competent for Gembloux (the last tax residence in the Walloon Region).

    • Where should I submit the declaration of estate of a non-resident of Belgium?

      It depends on where the immovable property is located in Belgium. If you inherit several properties located in different municipalities, you should submit the declaration to the office competent for the property with the highest cadastral income. You will find the contact details of the competent office in our office directory.

      Moreover, in the case of a non-resident, you will not have to pay 'inheritance tax’ or ‘estate duties', and the tax is then called ‘transfer duty upon death'. 

  • Period

    The period for submitting the declaration of estate starts on the day of death itself. How much time you have depends on the place of death: 

    • If the person died in Belgium, you have precisely four months.
    • In case of a death in another European country, you have precisely five months.
    • In case of a death outside Europe, you have precisely six months.

    Where the last day of the period falls in a weekend or on a public holiday, the end date will shift in your favour to the next working day. 

    If you submit the declaration late, each heir will be fined 25 euros per month of delay.

    • Can I be granted postponement for the submission of the declaration of estate?

      If you have problems submitting the declaration on time, you can apply for a postponement. Please note:

      • Once the end date has passed, you can no longer be granted a postponement.
      • If you have been granted postponement to submit the declaration, it does not mean that the end date for the payment of inheritance tax (or of any interest for late payment) will also be postponed.

      You will find the contact details of the competent office in our office directory.

    • Do I have to file a declaration of estate for each death?

      It is mandatory to submit a declaration of estate. However, in one particular case, we are more flexible:

      • The estate is that of a resident of Belgium (a resident of the Kingdom).
      • That estate does not include immovable property.
      • No inheritance tax is payable.

      You must then ask us for an exemption. You will find the contact details of the competent office in our office directory.

      In your message, you should mention:

      • details of the deceased (first name, surname, date of birth, date of death)
      • an estimate of the assets (bank accounts, furniture, etc.) and liabilities of the estate (funeral expenses, final invoices, etc.)
      • your postal address

      After we have examined your application, we will let you know whether you will be granted an exemption.

See also

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