Exempted successions

The legal provisions provide for a certain number of exemptions in the field of inheritance.
In particular, inheritance between spouses or partners, inheritance between brothers and sisters living together and under certain conditions.

Calculation of inheritance tax

Inheritance tax is calculated according to the net share of each heir, i.e. after applying deductions based on family ties.
The amount of tax due is then calculated by applying a rate as provided for by the general tax code and tax reductions where applicable.

Deductions

- In direct line (parents-children): deduction of €100,000 on the share of each ascendant.
- Between brothers and sisters: deduction of €15,932
- In favor of nephews or nieces: allowance of 7 967 €.
- In favor of handicapped persons: allowance of 159 325 €.
- If these allowances are not applied, an allowance of €1,594 is applicable.

Tariff

In direct line :

Fraction of net taxable share		Applicable rate
Not exceeding :	8 072 €	5%
Between :	8 072 € à 12 109 €	10%
	12 109 € à 15 932 €	15%
	15 932 € à 552 324 €	20%
	552 324 € à 902 838 €	30%
	902 838 € à 1 805 677 €	40%
Above :	1 805 677 €	45%

Between brothers and sisters :

Fraction of net taxable share		Applicable rate
Not exceeding :	24 430 €	35%
More than :	24 430 €	45%

Other estates :

Fraction of net taxable share	Applicable rate
Between relatives up to and including the^4th degree	55%
Between relatives beyond the^4th degree and between non-relatives	60%

Reduction of duties

This is essentially the reduction of duties for family expenses.
Thus, if the heir has at the time of death at least 3 children, he benefits from a reduction on the inheritance duties to be paid of :

- for inheritances in direct line: 610 € per child beyond the 2nd
- for other successions: 305 € per child beyond the 2nd

Our practical sheets

To go further:

Who gets my property after I am gone?