Notary Stephan Borremans — Schaerbeek
Your estate deserves a comprehensive and independent perspective. The Borremans office analyses your situation, optimises your asset transfers and protects your loved ones — with the rigour of a public officer and the confidentiality you deserve.
The notary is the only legal professional qualified to provide you with comprehensive, neutral and binding wealth advice. Neither a banker nor a wealth manager, he analyses your personal, family and professional situation in order to propose legally secure and fiscally optimised solutions.
For more than 30 years, the Borremans office has assisted Brussels residents in structuring their estates: from the acquisition of a first property to retirement planning, through business formation and the transfer of assets to future generations.
Key moments to seek advice
Our wealth planning process is structured in several stages to ensure precise advice tailored to your individual circumstances.
Inventory of your assets (real property, movable assets, life insurance policies, company shares) and your liabilities (mortgage debts, loans). Analysis of your matrimonial property regime, your family situation and your short- and long-term objectives.
Examination of the legal and fiscal consequences of your current situation: potential inheritance tax, impact of the matrimonial property regime, reserved portions, possibilities for lawful optimisation in the Brussels and Walloon regions.
Proposal of tailored scenarios: movable or immovable donations/gifts, amendment of the marriage contract, will, succession agreement, corporate structure... Each option is presented with its advantages, limitations and concrete fiscal implications.
Drafting and execution of the required notarial deeds, coordination with your accountant and tax adviser, and regular monitoring to adapt the strategy to changes in your family and financial situation.
One of the most common concerns of our clients is the protection of the surviving spouse in the event of death. In Belgium, succession law reserves a portion of the estate for children (the reserved share), which may in some cases limit the rights of the surviving spouse. Several mechanisms exist to strengthen this protection.
Within the framework of the marriage contract or an amendment to the matrimonial regime, spouses may provide for advantageous clauses: universal community of property, preferential legacy clause, attribution of the entirety of the community to the survivor. These mechanisms are not subject to inheritance tax (within certain limits).
The donation between spouses (or "gift to the survivor") allows the surviving spouse to be granted additional rights beyond what the law reserves for them. It is unilaterally revocable and must be executed by notarial deed. It is particularly useful for protecting a spouse against children from a previous relationship.
The accretion clause (or tontine) in a real property purchase deed provides that the property passes in its entirety to the survivor of the two cohabitants or spouses, as if that person had always been the sole owner. A mechanism particularly valued by de facto cohabitants who are not married.
The notarial will offers the highest level of security: drafted and kept by the notary, registered with the Central Register of Wills (CRT), authenticated and unassailable on grounds of formal defect. It allows the freely disposable portion of your estate to be distributed as you wish.
What is notarial wealth planning and how does it differ from bank advice?
Notarial wealth planning analyses your estate from a legal and civil perspective — matrimonial property regime, succession, donations/gifts, family protection — solely in your interest, without any financial product to sell. The notary is a neutral public officer. The bank adviser focuses on financial management and may have an interest in directing you towards certain products. The two approaches are complementary.
How can I protect my unmarried partner (de facto cohabitant)?
A de facto cohabitant has no legal protection in matters of succession. In the Brussels Region, inheritance tax between de facto cohabitants is particularly high (up to the rate applicable between brothers and sisters). Solutions exist: a will, a tontine clause in the real property purchase deed, a life insurance policy with designated beneficiary. A notarial consultation is strongly advisable from the outset of a shared life.
What is a succession agreement and when should it be concluded?
Introduced by the Belgian Act of 2017, the global succession agreement allows parents, during their lifetime and with the consent of all their children, to settle the future distribution of their estate. It freezes the imputation accounts and secures donations/gifts already made. It is useful where donations are unequal (a business to one child, real property to another) or in complex transfer situations.
What inheritance tax rates apply in the Brussels Region?
In the Brussels-Capital Region, inheritance tax in direct line (children, grandchildren) is progressive, generally ranging from 3% on the first brackets to high rates above certain thresholds. Between strangers (with no family relationship), it may reach 80%. Since the exact scales and brackets are subject to change, the Borremans office will provide you with a personalised simulation at your consultation. Early estate planning often allows these amounts to be very significantly reduced.
Can I amend my marriage contract after marriage?
Yes. In Belgium, spouses may amend their matrimonial property regime at any time, subject to certain conditions. The amendment is effected by notarial deed and may concern the regime itself (for example, a change from separation of property to community of acquests) or specific clauses. The procedure has been simplified since the 2018 reform of matrimonial property law.
Note from the office. The information presented on this page illustrates general mechanisms of Belgian patrimonial law. The taxation of asset transfers, succession rules and instruments for the protection of the surviving spouse evolve regularly and must always be assessed in the light of your personal situation — matrimonial property regime, family composition, region of residence, objectives. This information does not replace individualised legal advice. The Borremans office offers a comprehensive and up-to-date analysis of your situation during a consultation appointment.
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Notary's Office · Schaerbeek
An initial consultation to analyse your situation and identify the optimisation strategies suited to your profile.