Tax return of a deceased person

As an heir (or universal legatee or donee), you must file the deceased's tax return. You can do this online, via MyMinfin (Tax-on-web).

Can I enter online the tax return of a single deceased person?

The deceased person’s national number can be used to access his or her return directly via MyMinfin (Tax-on-web) > "Remplir la déclaration d’une personne décédée (Tax-on-web)" (‘File the tax return for a deceased person (Tax-on-web)’).

Most of the deceased person’s return will have been pre-completed if you are:

a descendant in the first degree
an ascendant in the first degree

My spouse or legally cohabiting partner died in 2024. What do I have to do to file our return for the 2023 income year?

If you usually file a joint return, you also need to file a joint return in 2024. On this you should declare your own income and that of your spouse or legally cohabiting partner.

You will therefore be taxed jointly.

You can file your return as follows:

either online, via MyMinfin (Tax-on-web): the joint return is signed by you only,
or on paper.

My spouse or legally cohabiting partner died in 2023. What do I have to do to file our return for the 2023 income year?

You need to file two separate returns:

a return in your name, on which you declare your own income
a return in the name of the estate of your deceased spouse or legally cohabiting partner, on which you declare the deceased person’s income

On your personal return you must select the basis for the assessment:

either a joint assessment in your name and that of the estate of your deceased spouse or legally cohabiting partner: tick the code 1012 (box II) on the return.
If you and your spouse or legally cohabiting partner are taxed separately for a reason other than death (e.g. if one of you is an international civil servant), you cannot opt for the joint assessment.
or two separate assessments: tick the code 1013 (box II) on the return. You will then be taxed individually.

Important: If you do not tick any of the codes, you will be taxed individually.

What is the most favourable option?

Use the calculation program Tax-Calc or contact your relevant department directly.

Do you usually file your return online?

You can file your personal return online via MyMinfin (Tax-on-web).

You can also file the return in the name of the estate of your spouse or legally cohabiting partner online via MyMinfin > "Remplir la déclaration d’une personne décédée (Tax-on-web)" (‘File the tax return for a deceased person (Tax-on-web)’).

I am an heir of two spouses or legally cohabiting partners who both died in 2024. How should I complete their tax return for the 2023 income year?

If they received a joint return in 2023, the same will also apply in 2024 for their 2023 income. The administration will send out a return in the name of both spouses or legally cohabiting partners.

On that return you should declare the income of both deceased spouses or legally cohabiting partners.

You must enter this tax return in paper form.

If necessary, you can request a copy from the relevant department in the deceased spouses’ place of residence.

I am an heir of two spouses or legally cohabiting partners who both died in 2023. How should I complete their tax return for the 2023 income year?

In 2024 you need to file two separate returns, each one in the name of one of the deceased persons.

On these returns the heirs must declare the income that each deceased person received in 2023.

You must choose between a joint assessment of this income or two separate assessments.

If you opt for a joint assessment:

you must tick the codes 1022, 1024 and 1025 (box II) on the return of the spouse or legally cohabiting partner who died most recently.
you must tick the codes 1022 and 1023 (box II) on the return of the spouse or legally cohabiting partner who died first.
the two returns will then be combined to determine a joint assessment.

If you opt for two separate assessments:

you must tick the codes 1022, 1024 and 1026 (box II) on the return of the spouse or legally cohabiting partner who died most recently.
you must tick the codes 1022 and 1023 (box II) on the return of the spouse or legally cohabiting partner who died first.

To find out which option is most favourable, you can use the calculation program Tax-Calc or contact your relevant department directly.

Please note:

You cannot opt for a joint assessment if both spouses or legally cohabiting partners have to be taxed separately for a reason other than death (e.g. if one of the deceased persons was an international civil servant).

If there are dependent children and other dependent persons who fulfil the conditions to be regarded as ‘dependent’:

in the case of separate assessments: you can include dependent persons on one of the two returns.
in the case of a joint assessment: it makes no difference on which return dependent persons are included.

You can also file the returns of both deceased persons online via MyMinfin > ‘De belastingaangifte voor een overleden persoon indienen (Tax-on-web)’ (‘File the tax return for a deceased person (Tax-on-web)’).

To which address will correspondence (e.g. tax assessment notice) be sent after death?

The FPS Finance will send any correspondence about the deceased (e.g. tax assessment notice) to:

the heirs, if a correspondence address has been entered.
the last known address of the deceased, if no correspondence address has been entered.

If the mandate of the provisional administrator has been extended after death, they will also receive a copy of the correspondence.