{"id":9629,"date":"2026-01-06T16:01:07","date_gmt":"2026-01-06T15:01:07","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=9629"},"modified":"2026-01-06T16:01:07","modified_gmt":"2026-01-06T15:01:07","slug":"tax-reform-approved-in-flanders","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/en\/tax-reform-approved-in-flanders\/","title":{"rendered":"Tax reform approved in Flanders!"},"content":{"rendered":"

Inheritance tax between partners<\/h2>\n

The exemption from inheritance tax for movable assets increases from \u20ac50,000 to \u20ac75,000.<\/strong><\/p>\n

New scheme for childless singles<\/h2>\n

Childless singles can now bequeath up to \u20ac100,000<\/strong> to one or more persons at the direct line rates<\/strong> (3% up to \u20ac50,000 and 9% up to \u20ac100,000), instead of the high rates for siblings or others (25% to 55%).<\/p>\n

A will is required for this.<\/p>\n

End of the friend inheritance<\/h2>\n

The existing friend inheritance (up to \u20ac15,000 at 3%) disappears, except for wills drawn up before 1 January 2026<\/strong> and provided the new scheme for childless singles is not used.<\/p>\n

Both favorable regimes are not combinable.<\/strong><\/p>\n

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.<\/p>\n

Registration duties for family home (2%) stricter<\/h2>\n