The rates apply to the individual net share inherited by each heir.

Part of the net share in EUR		Percentage per bracket	Total tax from previous brackets
from	to
0.01	50 000	3 %
50 000.01	100 000	8 %	EUR 1 500
100 000.01	175 000	9 %	EUR 5 500
175 000.01	250 000	18 %	EUR 12 250
250 000.01	500 000	24 %	EUR 25 750
over 500 000		30 %	EUR 85 750

Cohabitants

In the Brussels Capital Region, cohabitant means a person:

• who was legally cohabiting with the deceased on the date of his or her death and
• who drew up a declaration of legal cohabitation before the registrar of the place where they had their common residence.

In the Brussels Capital Region, the rate for lineal relatives also applies to step-children, step-parents and adoptive children. However, they must be able to prove that they meet the necessary conditions.

Step-child

• the child of the deceased person’s partner (spouse, legal cohabitant);
• the child of a deceased person’s partner, on condition that the relationship between the partners was still extant at the time of death;
• a person who is not a descendent of the deceased person but who, at the time of that person’s death, had lived in his or her household for a continuous period of at least one year and, during that time, had received the assistance and care that children normally receive from their parents primarily from one or more persons (the deceased person, his or her partner, the deceased person and his or her partner, the deceased person and other persons, or the deceased person’s partner and other persons).

Step-parent

A step-parent is a person who has given the deceased the assistance and care referred to in the previous paragraph.

Adoptive child

This is a child adopted under the system of full or simple adoption.

Additional conditions apply to simple adoption:

1. The adoptive child must:
   • up to the age of 21;
   • for a continuous period of three years;
   • have received the assistance and care that children normally receive from their parents from the adoptive parent or the adoptive parent and his or her partner.
2. The adoptive child must be a child of the adoptive parent’s spouse.
3. At the time of the adoption, the child:
   • must have been in the care of social services or a public social welfare centre or a comparable institution in the European Economic Area
     or
   • must have been the child of a father or mother who died in Belgium.
4. The adoptive child must have been adopted by a person whose descendants have all died for Belgium.

The rates apply to the individual net share inherited by each heir.

Part of the net share in EUR		Percentage per bracket	Total tax from previous brackets
from	to
0.01	12 500	20 %
12 500.01	25 000	25 %	EUR 2 500
25 000.01	50 000	30 %	EUR 5 625
50 000.01	100 000	40 %	EUR 13 125
100 000.01	175 000	55 %	EUR 33 125
175 000.01	250 000	60 %	EUR 74 375
over 250 000		65 %	EUR 119 375

The inheritance tax rates are calculated on the combined shares of all of these heirs. Each heir then pays an amount of tax proportionate to his or her share of the inheritance.

Part of the share in EUR		Percentage per bracket	Total tax from previous brackets
from	to
0.01	50 000	35 %
50 000.01	100 000	50 %	EUR 17 500
100 000.01	175 000	60 %	EUR 42 500
over 175 000		70 %	EUR 87 500

The inheritance tax rates are calculated on the combined shares of all of these heirs. Each heir then pays an amount of tax proportionate to his or her share of the inheritance.

Part of the share in EUR		Percentage per bracket	Total tax from previous brackets
from	to
0.01	50 000	40 %
50 000.01	75 000	55 %	EUR 20 000
75 000.01	175 000	65 %	EUR 33 750
over 175 000		80 %	EUR 98 750