Notary Stephan Borremans — Schaerbeek
Organising your estate, reducing inheritance tax, protecting your heirs: the Borremans office guides you with expertise and discretion to prepare the serene transfer of your assets.
In the absence of testamentary dispositions, Belgian law automatically determines who inherits and in what proportion. This statutory regime takes no account of your personal wishes, your blended family situation, or the desire to preferentially benefit a particular child or spouse. Notarial succession planning enables you to regain control over the transfer of your assets while respecting the reserved portions of your heirs.
The estate is distributed according to statutory rules: children inherit in equal shares, the surviving spouse receives usufruct. Inheritance tax may be substantial. No particular protection for a de facto cohabiting partner. Risk of disputes among heirs.
You freely designate your beneficiaries within the limits set by law, reduce taxes through donations, protect your spouse or partner, avoid family disputes and ensure the continuity of your business or assets.
The inter vivos gift is the primary tool for estate optimisation. By transferring part of your assets during your lifetime, you reduce the size of the estate and consequently the future inheritance tax. In Belgium, gift tax rates on movable property (3% in the direct line in Brussels) are considerably lower than the inheritance tax rates applicable to the same amounts.
Gift of movable property
Cash, securities, paintings, jewellery... A gift of movable property may be made by notarial deed (3% in Brussels in the direct line) or by bank gift (exempt but subject to a three-year clawback period). The notary secures the transaction and prevents future disputes.
Gift of immovable property
Mandatory by notarial deed. Taxed at the same progressive scale as registration duties (from 2% to 30% depending on the bracket and the family relationship). May be made subject to a reserved usufruct (the donor continues to enjoy the property or to receive the income therefrom).
Gift with conditions
The donor may attach conditions to the gift: an obligation to provide care, a prohibition on alienating the asset for a specified period, a life annuity to be paid... These clauses must be carefully drafted to be legally valid.
Gift tax in Brussels (direct line and spouses/legal cohabitants): 3% on movable assets, from 2% to 30% on immovable assets (progressive scale by bracket). These rates may vary by region — please verify the rules applicable in your region of residence.
Upon the death of a loved one, the heirs are obliged to file an estate declaration within the statutory deadlines (4 months if the death occurred in Belgium). This declaration lists all of the deceased's assets and liabilities and calculates the inheritance tax due. Our office assists you at every stage of this process, which is often complex and painful to navigate alone.
Where there are doubts about the debts of the deceased, it is possible to accept the estate under the benefit of inventory in order to limit personal liability.
What happens if I die without a will in Belgium?
The estate is distributed according to the statutory rules: in the direct line, children inherit the bare ownership in equal shares, and the surviving spouse acquires usufruct over the entire estate. If you have neither children nor a spouse, the parents and brothers or sisters inherit. A de facto cohabiting partner receives nothing without a will or an express disposition.
What is the difference between a holographic will and a notarial will?
A holographic will is written entirely by hand, dated and signed. It is inexpensive but risky (loss, destruction, challenge). A notarial will is dictated to the notary, kept at the office, registered in the CRT (Central Register of Wills) and cannot be destroyed. It provides maximum security and eliminates any risk of formal challenge.
How can inheritance tax in Belgium be legally reduced?
The main legal tools: a notarial gift of movable property (3% in the direct line in Brussels, compared with inheritance tax rates that can reach 30%), a bank gift without a deed (exempt if the donor survives three years — the clawback period), a life insurance policy with a designated beneficiary, a tontine clause, matrimonial advantages, and a succession agreement. The optimal strategy depends on your assets and family structure.
What is the reserved portion and can it be circumvented?
The reserved portion is the minimum share of the estate of which the protected heirs (children, and in certain cases the surviving spouse) cannot be deprived. In Belgium, the aggregate reserved portion of the children amounts to 50% of the estate, regardless of their number. It is prohibited to disinherit one's children entirely. However, the freely disposable share (50%) may be freely allocated by will.
What is the deadline for filing the estate declaration?
In Belgium, the estate declaration must be filed within 4 months of the death if it occurred in Belgium (5 months in an EU country, 6 months outside the EU). Penalties and interest apply in the event of late filing. Our office can assist you with all the formalities, from the deed of notoriety to the payment of the inheritance tax.
Office note. The law of succession and donations is one of the most sensitive areas of Belgian law: rates vary by Region (Brussels, Wallonia, Flanders), family relationship, type of asset transferred and changes in legislation. The information on this page is indicative and does not take account of your particular circumstances. Before executing any deed of gift or undertaking any succession planning, a consultation with the Borremans office is essential in order to obtain accurate figures and a tailored strategy.
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Notarial Office · Schaerbeek
Initial consultation to assess your assets and define the most appropriate transfer strategy.