Tax reform approved in Flanders!

Inheritance tax between partners

The exemption from inheritance tax for movable assets increases from €50,000 to €75,000.

New scheme for childless singles

Childless singles can now bequeath up to €100,000 to one or more persons at the direct line rates (3% up to €50,000 and 9% up to €100,000), instead of the high rates for siblings or others (25% to 55%).

A will is required for this.

End of the friend inheritance

The existing friend inheritance (up to €15,000 at 3%) disappears, except for wills drawn up before 1 January 2026 and provided the new scheme for childless singles is not used.

Both favorable regimes are not combinable.

If you have descendants or a partner, you cannot use the new scheme, but it may still be interesting to keep the friend inheritance to benefit, for example, your siblings, cousins, or friends.

Registration duties for family home (2%) stricter

• No longer possible with split purchase
• No longer possible when purchasing together with a company
• Only if you remain registered at least one year at the address of the family home. Otherwise, the rate of 12% applies again.

Family businesses

Private real estate will no longer fall under the favorable regime. Further clarification is expected via a new circular from the Flemish Tax Administration. For a more detailed discussion, you can consult here.

Entry into force

These changes apply to:

• Donation deeds executed from 1 January 2026
• Deaths from 1 January 2026
• Sales agreements from 1 January 2026

Our PKF BOFIDI experts are ready to help you

Do you have questions about how these changes may affect your situation? Do not hesitate to contact us, we are happy to assist you with expert and clear advice.

This article was written by Fréderic Stynen